Purpose - This study aims to analyze the practices of modern slavery disclosure made by Indonesian companies from the perspective of institutional theory.
Design/ methodology/ approach - Content analysis by counting the number of sentences disclosed is used to analyze annual reports, sustainability reports, and companies' websites from 2012-2021 that are listed on the Indonesia Stock Exchange and classified as four industries where modern slavery is prevalent.
Findings - The results shows that the number of modern slavery disclosure from 2012-2021 has increased significantly. This study also found that the main focus of the four observed industries had similarities which are safety and screening indexes, and most of the companies were disclosing slavery-related information through their annual reports and in the form of a narrative approach.
Research limitations/ implications - It is implied that Indonesia has to develop a standard that requires companies to disclose about slavery-related.
Originality/ value - This study provides insight into the improvement of employment-related disclosure practices in Indonesia
