Exploring Recent Human Capital Reporting Practices of Irish Plcs in Comparison to the UK

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Abstract

This paper examines the human capital (HC) reporting practices of Irish plcs.
There has been increasing pressure placed on companies to improve their
narrative reporting practices, including those related to employees, to provide
stakeholders with a more holistic overview of organisational strategies and how
these impact upon the environment. By using an established HC framework, this
paper ascertains how Irish plcs are reporting on the various elements of HC and
compares their practices with those of leading United Kingdom (UK) companies.
It was found that the reporting practices of Irish plcs were structurally similar
to those of UK companies.
Original languageEnglish
Pages (from-to)1-18
Number of pages18
JournalAccounting, Finance & Governance Review
Volume26
Issue number1
Early online date31 Dec 2020
DOIs
Publication statusE-pub ahead of print - 31 Dec 2020

Keywords

  • human capital reporting
  • intellectual capital
  • knowledge
  • skills and abilities
  • human resource development
  • employee welfare
  • organisational justice and equity

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