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Table 1 Assessment of dependent variable Disclosure on Slavery (SDI)

From: Disclosures for slavery accounting concerning SDG 8 and corporate attributes: a study on the banking industry of Bangladesh

Targets

Themes

Weight

Disclosure examples

8.2

Training and education

1

Training type, scope, gender, employee category, and hours

8.5

Employment and workforce

1

The total number of employees, gender, employment type, etc.

Remuneration and Benefit

1

Salary, health care facilities, insurance, provisions for retirement etc.

Parental Leave

1

Number of employees (by gender) enjoying parental leave

No Discrimination

1

A Policy of no discrimination regarding hiring, placement, promotion, termination, retirement, training etc.

Working Hour

1

Working hour per week, including overtime

Corporate Governance

1

Number of individuals by gender, age, minority, etc.

8.6

Employment Condition

1

The total number of new employees, employee turnover by age, and gender

8.7

Labor Right

1

Policy of labor right and standard

Protection of children and young worker

1

Strong code for prevention and monitoring of child labor

Abolition of child labor

1

Measures for effective abolition of child labor

Elimination of forced labor

1

Measures to the effective elimination of forced labor

Human Rights

1

Human rights compliance

8.8

Occupational Safety

1

Safety and health policies, compliance with safety policies

 

Labor Relations

1

Available policy for labor rights awareness

 

Labor practices in supply chain

1

Code and application of labor rights in supply chain

  1. Formula of SDI: (Total score of individual company/ Maximum score) × 100
  2. Total number of targets is 5, and themes are 16. Keywords that are used for investigating annual reports are training, the number of employees, remuneration, salary, benefits, parental leave, maternity, discrimination, equal rights, work hour, corporate governance, and employment conditions, labor rights, labor code/policy, forced labor, child labor, safety, health, supply chain, etc.