Table 2

The coding process

Examples of consultation questionsResponses derived from consultation questionsThemesMapping themes to the theoretical perspective
Are there any types of entities that should not be included in this legislation? (N, Q10)Apply to businesses of all sizesSupport the enactment of the legislationAltruism
Moral
Cognitive
What comparable legislation do you think we should consider in developing the penalties framework for this legislation? (N, Q19)Harmonise with international regulations
Is a further statutory review (or reviews) of the Modern Slavery Act desirable? (A2*, Q25)Periodic review
Is an independent oversight mechanism required (A1*, Q13)Independent oversight
Are you aware of any disproportionate impacts this legislation could have on Māori entities? (N, Q15)Foster societyCommit foster societyAltruism
Moral
Cognitive
Please describe any disproportionate impacts this legislation could have on Māori individuals, iwi or hapū. (N, Q16)Support to protect NZ cultureProtect the rights of Indigenous peopleAltruism
Moral
Cognitive
Should the Modern Slavery Act spell out more explicitly the due diligence steps required of entities to identify and address modern slavery risks? (A2, Q4)Consider including due diligence requirementsPromote ethical labour practicesAltruism
Moral
Cognitive
What support services, products, or other guidance do you think are most needed? (N, Q25)Raise awareness among businesses
What responsibilities, if any, should members of the governing body of the entity be personally liable for? (N, Q20)Advice businesses to use as an accountability mechanism
What information should be compulsory for entities to provide in their annual disclosure? (N, Q7A)Clear and transparent disclosuresEncourage quality reportingAltruism
Moral
Cognitive
If independent oversight is required, what functions should the oversight mechanism perform? (N, Q23A)External assurance to increase the quality
Are the mandatory reporting criteria in the Modern Slavery Act appropriate – both substantively and in how they are framed? (A2, Q10)Promote active disclosures
How could the proposals and/or the implementation of the proposals better reflect Kaupapa Māori and Te Tiriti o Waitangi principles? (N, Q14)Get consultation
What action(s) do you think would be reasonable and proportionate? (N, Q5)Urge to align with an existing reporting frameworkPromoting the interest of the clientEgoism
Pragmatic
What types of non-compliance should be penalised? (N, Q17)Urge for alternative measures for non-compliance than fines
Should the reporting requirement be “phased-in” by allowing entities an initial grace period before they are required to publish Modern Slavery Statements? (A1, Q11)Urge to consider businesses’ resource constraints
Do you agree that “medium” and “large” entities should be defined based on revenue? (N, Q11)Urge to consider small entities’ impacts
Does the Act contain appropriate rules for ascertaining the annual reporting timeline for entities? (A2, Q7)Urge to reduce the administrative burden of businesses
If independent oversight is required, what functions should the oversight mechanism perform? (N, Q 23A)Promoting the profession’s interestPromoting the profession’s interestEgoism
Pragmatic
No question is related. The code was developed because of the self-profiling information in the submission documentSelf-promotion

Note(s): A1-Submission 1 related and A2-Submission 2 related

This table depicts the identification of themes

Source(s): Authors’ own work

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