Shakoor Ahmed

Queensland University of Technology | QUT · School of Accountancy

Globally, human rights due diligence (HRDD) legislation is rapidly growing, with new HRDD legislation introduced or passed in multiple jurisdictions over the past 8 years. This legislative trend has seen countries adopt increasingly stringent requirements and penalties, and demands for precision in addressing specific human rights abuses (e.g., Uni...

The inaugural round of Australia’s modern slavery reporting in December 2020 coincided with the COVID-19 global pandemic. COVID-19 has disrupted the usual reporting obligations by companies required to address the risk of modern slavery in their supply chains. This article focuses on Australian companies’ compliance with their disclosure obligation...

This study investigates the use of impression management (IM) tactics via the usage visual presentation of pictures and photographs in Modern Slavery Statements (MSS). It employs visual content analysis to examine the extent and nature of MSS cover or title pages and the reporting MSS, their composition and depiction of pictures and photographs. Mo...

This study investigates the use of impression management (IM) tactics via visual presentation of pictures and photographs in Modern Slavery Statements (MSS). It employs visual content analysis to examine the extent and nature of MSS cover or title pages, their composition and depiction of pictures and photographs. Motivated by the enactment in Aust...

This research develops a set of specific modern slavery disclosure principles for organisations. It critically evaluates seven legislative Acts from five different countries and 16 guidelines and directives from international organisations. By undertaking an in-depth content analysis, the research derives an index comprising nine principles and 49...

Purpose This paper critically analyses the 187 mandatory modern slavery statements of financial services entities in Australia and provides recommendations to improve such practices. Design/methodology/approach This paper uses content analysis to investigate a sample of the first financial services entities to lodge Modern Slavery statements fo...

This research aims to develop a set of specific modern slavery disclosure principles based on contemporary legislation and policies. There are currently numerous mandatory and voluntary modern slavery approaches and policies that exist to tackle the prevalence of modern slavery practices including human trafficking, slavery, servitude, debt bondage...

This research aims to develop a set of specific modern slavery disclosure principles based on contemporary legislation and policies.

This study aims to investigate the dynamic relationship between renewable and non-renewable energies, CO2 intensity and economic growth for the period of 1990–2016 using a case study of Myanmar. Autoregressive distributed lag, dynamic OLS, fully modified OLS and Gregory–Hansen co-integration are applied to analyse a time series dataset over the spe...

The cointegration and causal relationships amongst militarisation, energy consumption, carbon dioxide (CO2) emissions and economic growth in Myanmar are investigated for the period of 1975–2014. Myanmar was governed by a military regime until 2011 with high levels of military expenditure. This study adopted an extended neoclassical production funct...

This thesis seeks to explore the dynamic relationship between militarisation, renewable and non-renewable energy, CO2 emissions and economic growth for the period of 1975-2016 in the case of Myanmar. Autoregressive Distributed Lag, Dynamic OLS, Fully Modified OLS Gregory Hansen Cointegration and Granger causality test are applied to analyse time se...