Recently, there have been attempts at increasing human capital (HC) reporting in the United Kingdom (UK) through the introduction of government legislation and other initiatives. This paper assesses the current state of HC reporting in the UK by analysing the annual reports of the Financial Times Stock Exchange 100 companies before and after relevant amendments to the Companies Act 2006. The findings show that most of the companies analysed have been increasing their HC reporting, going beyond their statutory duties and moving away from wider intellectual capital disclosures to focus more on HC issues. However, these changes were not universal.
|Number of pages||12|
|Early online date||11 Nov 2017|
|Publication status||Published (in print/issue) - 18 Feb 2019|
- Human capital reporting
- narrative disclosures
- annual reports