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Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies

Author

Listed:
  • Łukasz Bryl

    (Poznan University of Economics and Business, Faculty of International Business and Economics, Poland)

  • Szymon Truskolaski

    (Poznan University of Economics and Business, Faculty of International Business and Economics, Poland)

Abstract

Objective: The importance of human capital in the contemporary business environment is rising. Therefore, the aim of the study is to determine what the quality, extent and determinants of human capital disclosure in Polish and German companies are. Research Design & Methods: The research was conducted with the use of human capital disclosure index which was built with three main categories: employee information, internal communication and employee development policy. The sample consisted of WIG-30 and DAX entities. Findings: The Polish firms reported worse than the German ones in terms of all studied items. The worst reporting was found in the case of participation initiatives, the best in the case of employment structure. Implications & Recommendations: As human capital disclosure index was insufficient in the case of both Polish and German entities, enterprises shall report more on human capital. Contribution & Value Added: The study compares human capital disclosure practices in the two countries with a different level of economic development.

Suggested Citation

  • Łukasz Bryl & Szymon Truskolaski, 2017. "Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 5(2), pages 195-210.
    • Handle: RePEc:krk:eberjl:v:5:y:2017:i:2:p:195-210
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    References listed on IDEAS

    as
    1. Ching Choo Huang & Robert Luther & Michael Tayles & Roszaini Haniffa, 2013. "Human capital disclosures in developing countries: figureheads and value creators," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 14(2), pages 180-196, September.
    2. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
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    Cited by:

    1. Gawlik, Remigiusz, 2019. "Ranking of company performance indicators for managerial decision making purposes with application of the Delphi method," MPRA Paper 96681, University Library of Munich, Germany.
    2. Tadeusz A. Grzeszczyk, 2020. "Development of human capital in institutions from the Polish financial sector: Towards new technologies and agile business models," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 6(4), pages 51-63.
    3. Albertina Paula Monteiro & Beatriz Aibar-Guzmán & María Garrido-Ruso & Cristina Aibar-Guzmán, 2021. "Employee-Related Disclosure: A Bibliometric Review," Sustainability, MDPI, vol. 13(10), pages 1-38, May.

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    More about this item

    Keywords

    human capital; intellectual capital; disclosure index; publicly listed companies; stock exchange; annual report;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance

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