Human Capital information: generating intangibles and social responsibility

Management Letters/Cuadernos de Gestión

Francisca Tejedo Romero¹  Joaquim Filipe Ferraz Esteves de Araújo² 

[1] Departamento de Administración de Empresas. Facultad de Ciencias Económicas y Empresariales de Albacete, Plaza de la Universidad, 1, 02071 Albacete (España). [e-mail];Departamento de Relações Internacionais e Administração Pública. Escola de Economia e Gestão, Campus de Gualtar, 4715-343 Braga (Portugal). [e-mail];

关键词: Human Capital;    knowledge;    social responsibility;    disclosure;    annual reports;    content analysis;   

DOI  :  10.5295/cdg.140498ft

来源: DOAJ

【 摘 要 】

Intangible resources have become the most important in the process of generating business' wealth in a sustainable way, namely the Human Capital. However, the success and survival of the companies is subject to the approval of its stakeholders. This means that companies take steps to ensure that their actions are perceived as legitimate, and one way is by providing voluntary information. Therefore, under the framework of the Theory of Legitimacy and Stakeholders, our goal is to analyze how Spanish companies are voluntarily reporting on its Human Capital in annual reports, information about the generation of intangibles (knowledge) and social responsibility. Thus, using the methodology of content analysis, the empirical evidence shows that companies are reporting relatively little information on topics related to Human Capital being the topics related to training and development of employees the most disclosure. However, with regard to social responsibility, there is a rising trend to provide information concerning the policy of equality and diversity, risk prevention and the relationship between employers and employees.

【 授权许可】

Unknown