Article2007

Motivations behind human capital disclosure in annual reports

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Corporate Social Responsibility Reporting Accounting Theory and Financial Reporting Intellectual Capital and Performance Analysis

Abstract

Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of further capital accumulation.

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References

1984Case Study Research: Design and Methods 1984Content Analysis: An Introduction to its Methodology.1970Content Analysis for the Social Sciences and Humanities.1995Corporate social and environmental reporting 1999The Boundaries of Financial Reporting and How to Extend Them 1985Disclosure of Nonproprietary Information 1996Developing a model for managing intellectual capital 1979On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement

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2010Human capital disclosure practices of top Bangladeshi companies 2012Intellectual capital disclosures by South African companies: A longitudinal investigation 2010Human capital, value creation and disclosure 2012Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context 2015Intellectual capital disclosures and corporate governance: An empirical examination 2020

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