Accountants can help smash modern slavery

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

How does the International Labour Organization define modern slavery?

Work carried out without a formal contract   

Work for which the person has been transported to another country

Work carried out under threat of penalty and not offered voluntarily

The worker’s passport is held by their employer

According to the International Labour Organization, how many people were living in modern slavery in 2021?

50 million

22 million

28 million

It is impossible to calculate the figure due to the lack of transparency of employers

According to the International Labour Organization, how many people were living in forced labour in 2021?

28 million

None of the other answers

22 million

50 million

According to the International Labour Organization, how many people were working under duress through forced marriages?

The ILO does not provide a figure

22 million

50 million

28 million

The 2023 Fighting Against Forced Labour and Child Labour in Supply Chains Act in Canada requires companies to assess slavery risks related to which of the following? 

All of the other answers

Goods linked to third-party entities 

Goods produced in Canada

Goods imported to Canada

What does Germany’s Supply Chain Due Diligence Act of 2023 require companies to demonstrate? 

That they have applied proper due diligence to prevent slavery

That they comply only with EU-level regulations

All of the other answers 

That all parts of the supply chain have pledged to prevent slavery

Why might a company not specifically disclose modern slavery information under the ESRS framework? 

Disclosure depends on the outcome of a double materiality assessment

State legislation sufficiently covers such disclosures

ESRS explicitly prohibits such disclosures

None of the other answers

Which of the following statements is true? Statement 1, third-party due diligence may be hampered by limited focus beyond tier 1 or tier 2 suppliers, or statement 2, third-party due diligence may be hampered by confusion over which standards apply to modern slavery

Statement 2

Neither statement

Statement 1

Both statements

What is a major limitation of many modern slavery regulations? 

They apply only to European companies

They focus on transparency without actual action

They are too costly to implement

They focus on action rather than transparency 

How can organisations better manage modern slavery risks? 

By working collaboratively with value chain partners

By relying solely on internal compliance teams

By reducing the number of suppliers

By focusing only on direct suppliers 

1 Unit

Accountants can help smash modern slavery

How does the International Labour Organization define modern slavery?

According to the International Labour Organization, how many people were living in modern slavery in 2021?

According to the International Labour Organization, how many people were living in forced labour in 2021?

According to the International Labour Organization, how many people were working under duress through forced marriages?

The 2023 Fighting Against Forced Labour and Child Labour in Supply Chains Act in Canada requires companies to assess slavery risks related to which of the following?

What does Germany’s Supply Chain Due Diligence Act of 2023 require companies to demonstrate?

Why might a company not specifically disclose modern slavery information under the ESRS framework?

Which of the following statements is true? Statement 1, third-party due diligence may be hampered by limited focus beyond tier 1 or tier 2 suppliers, or statement 2, third-party due diligence may be hampered by confusion over which standards apply to modern slavery

What is a major limitation of many modern slavery regulations?

How can organisations better manage modern slavery risks?

You scored

0

out of

0

Test passed. Enter your details to download your certificate. Your certificate will also be sent to you by email.