A Comparative Analysis of Human Capital Disclosure in Annual Reports and Sustainability Reports

Emilio Passetti and Lino Cinquini

Chapter Chapter 7 in Value Creation, Reporting, and Signaling for Human Capital and Human Assets, 2014, pp 213-241 from Palgrave Macmillan

Abstract: Abstract In the past 20 years, accounting literature has been increasingly attentive toward company practices regarding voluntary intellectual capital disclosure (Guthrie, Ricceri, & Dumay, 2012; Wyatt, 2005). Among the three categories comprising intellectual capital, the most fully reported is relational capital, followed by organizational capital and human capital. Human capital is usually the last category reported, although it has been recognized as an important factor in reducing investment risks (Wyatt & Frick, 2010) as well as developing and maintaining good relationship between companies and employees (Beattie & Thomson, 2010). Companies typically use a combination of public and private channels to disclose intellectual capital information, such as annual reports, Initial Public Offering (IPO) prospectuses, company websites, interim accounts, company announcements, and presentations to financial analysts (McInnes, Beattie, & Pierpoint, 2007).

Keywords: Corporate Social Responsibility; Human Capital; Annual Report; Initial Public Offering; Intellectual Capital (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1057/9781137472069_8

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