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

In: Value Creation, Reporting, and Signaling for Human Capital and Human Assets

Author

Listed:
  • Emilio Passetti
  • Lino Cinquini

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).

Suggested Citation

  • Emilio Passetti & Lino Cinquini, 2014. "A Comparative Analysis of Human Capital Disclosure in Annual Reports and Sustainability Reports," Palgrave Macmillan Books, in: Meir Russ (ed.), Value Creation, Reporting, and Signaling for Human Capital and Human Assets, chapter 0, pages 213-241, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-47206-9_8
    DOI: 10.1057/9781137472069_8
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    Citations

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    Cited by:

    1. Leśniewska-Napierała Katarzyna & Napierała Tomasz, 2020. "Participatory budgeting: creator or creation of a better place? Evidence from rural Poland," Bulletin of Geography. Socio-economic Series, Sciendo, vol. 48(48), pages 65-81, June.
    2. Maurizio Cisi & Francesca Alice Centrone, 2021. "The Human Capital for Value Creation and Social Impact: The Interpretation of the IR’s HC Definition," Sustainability, MDPI, vol. 13(13), pages 1, June.
    3. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.

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