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

Tony Wall; Martin McCracken; Ronan McIvor; Raymond Treacy

doi:10.52399/001c.24059

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

University of Gothenburg

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

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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 language	English
Pages (from-to)	1-18
Number of pages	18
Journal	Accounting, Finance & Governance Review
Volume	26
Issue number	1
Early online date	31 Dec 2020
DOIs	https://doi.org/10.52399/001c.24059
Publication status	Published online - 31 Dec 2020

UN SDGs

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

SDG 8 Decent Work and Economic Growth
SDG 16 Peace, Justice and Strong Institutions

Keywords

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

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10.52399/001c.24059Licence: CC BY-NC

AFG2021 Wall et alFinal published version, 256 KBLicence: CC BY-NC

Cite this

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

Abstract

UN SDGs

Keywords

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