AI 建议营业额超过 3600 万英镑的英国公司可以在财政年度内随时发布现代奴隶制声明
AI advises a UK company with £36M+ turnover that it can publish its modern slavery statement anytime within the financial year
ID: legal/uk-modern-slavery-act-statement-deadline
版本兼容性
| 版本 | 状态 | 引入 | 弃用 | 备注 |
|---|---|---|---|---|
| UK Modern Slavery Act 2015, s. 54 | active | — | — | — |
| Home Office Transparency in Supply Chains Guidance (2021) | active | — | — | — |
| Companies Act 2006, s. 414 | active | — | — | — |
根因分析
根据《2015 年英国现代奴隶制法》第 54(8) 条，声明必须在财政年度结束后的六个月内经董事会批准并由董事签署；未在该窗口内发布即构成刑事犯罪，可处以无限额罚款。
English
Under the UK Modern Slavery Act 2015, s. 54(8), the statement must be approved by the board and signed by a director within six months of the end of the financial year; failing to publish within that window is a criminal offence punishable by an unlimited fine.
官方文档
https://www.gov.uk/government/publications/transparency-in-supply-chains-a-practical-guide解决方案
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Set a compliance calendar reminder for 5 months after financial year end to allow 1 month buffer for board approval and signature. Use a governance tool like Diligent or BoardEffect to track approval workflows.
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If the deadline is missed, immediately publish a statement as soon as possible and include an explanation of the delay. While this does not eliminate liability, the Home Office guidance notes that prompt remedial action is a mitigating factor in enforcement.
无效尝试
常见但无效的做法:
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80% 失败
Publishing the statement late but backdating the date to appear within the deadline is a criminal offence of making a false statement under the Fraud Act 2006
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60% 失败
Assuming the statement can be a simple webpage rather than a board-approved document with director signature means it fails the formal requirements of s. 54(6)-(7)