A study of human capital reporting in the United Kingdom

Martin McCracken; R. McIvor; Raymond Treacy; Anthony Wall

doi:10.1016/j.accfor.2017.11.001

A study of human capital reporting in the United Kingdom

Martin McCracken, R. McIvor, Raymond Treacy, Anthony Wall

Research output: Contribution to journal › Article › peer-review

26 Citations (Scopus)

Abstract

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.

Original language	English
Pages (from-to)	130-141
Number of pages	12
Journal	Accounting Forum
Volume	42
Issue number	1
Early online date	11 Nov 2017
DOIs	https://doi.org/10.1016/j.accfor.2017.11.001
Publication status	Published (in print/issue) - 18 Feb 2019

Keywords

Human capital reporting
narrative disclosures
annual reports

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1016/j.accfor.2017.11.001

http://uir.ulster.ac.uk/38997/1/Manuscript.doc

Cite this

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A study of human capital reporting in the United Kingdom

Abstract

Keywords

UN SDGs

Access to Document

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