A Study of Human Capital Reporting in the United Kingdom

Research output: Contribution to journalArticle

2 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.
LanguageEnglish
Pages130-141
JournalAccounting Forum
Volume42
Issue number1
Early online date11 Nov 2017
DOIs
Publication statusPublished - 17 Mar 2018

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Human capital
Amendments
Legislation
Disclosure
Government
Annual reports
Stock exchange
Intellectual capital

Keywords

  • Human capital reporting
  • narrative disclosures
  • annual reports

Cite this

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A Study of Human Capital Reporting in the United Kingdom. / McCracken, Martin; McIvor, R.; Treacy, Raymond; Wall, Anthony.

In: Accounting Forum, Vol. 42, No. 1, 17.03.2018, p. 130-141.

Research output: Contribution to journalArticle

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