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Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic?

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  • R Day
  • T Woodward

Abstract

The evolution of reporting about employees in the 20th century culminated in the mandatory disclosures of the Companies Act (1985). This paper reports upon a study of the employee reporting practices of FTSE 100 companies that was carried out by examining the year 2000 annual report and accounts.

Suggested Citation

  • R Day & T Woodward, 2004. "Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic?," Accounting Forum, Taylor & Francis Journals, vol. 28(1), pages 43-59, March.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:1:p:43-59
    DOI: 10.1016/j.accfor.2004.04.003
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    Cited by:

    1. Richard M. Crossley & Mohamed H. Elmagrhi & Collins G. Ntim, 2021. "Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3740-3762, December.
    2. Shrives, Philip J. & Brennan, Niamh M., 2015. "A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations," The British Accounting Review, Elsevier, vol. 47(1), pages 85-99.
    3. Clelia Fiondella & Luca Ferri & Marco Maffei & Rosanna Span?, 2019. "The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 147-164.
    4. Diana Weekes‐Marshall, 2022. "A developing country's commercial banking risk governance disclosures: Post‐financial crisis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 3265-3286, July.
    5. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
    6. Soobaroyen, Teerooven & Ntim, Collins G., 2013. "Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa," Accounting forum, Elsevier, vol. 37(2), pages 92-109.
    7. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    8. David Collison & Stuart Cross & John Ferguson & David Power & Lorna Stevenson, 2012. "Legal Determinants of External Finance Revisited: The Inverse Relationship Between Investor Protection and Societal Well-Being," Journal of Business Ethics, Springer, vol. 108(3), pages 393-410, July.
    9. K. Vithana & T. Soobaroyen & C. G. Ntim, 2021. "Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?," Journal of Business Ethics, Springer, vol. 169(3), pages 475-497, March.
    10. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    11. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    12. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    13. Abraham, Santhosh & Shrives, Philip J., 2014. "Improving the relevance of risk factor disclosure in corporate annual reports," The British Accounting Review, Elsevier, vol. 46(1), pages 91-107.
    14. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    15. Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
    16. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    17. Sardar Ahmad & Saeed Akbar & Devendra Kodwani & Anwar Halari & Syed Zubair Shah, 2023. "Compliance or non‐compliance during financial crisis: Does it matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2348-2366, July.
    18. Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
    19. Lee, Bill & Cassell, Catherine, 2008. "Employee and social reporting as a war of position and the union learning representative initiative in the UK," Accounting forum, Elsevier, vol. 32(4), pages 276-287.
    20. Gray, Rob & Gray, Sue, 2011. "Accountability and human rights: A tentative exploration and a commentary," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 781-789.
    21. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 627-645, October.
    22. Eshiett Philip Kendy & Dr Dorathy Akpan & Joseph Ime Edet, 2023. "Accounting Perspective of Social Footprint Disclosure and its Implication on Firm’s Value of Selected Oil and Gas Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(12), pages 981-1004, December.
    23. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.

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