A study of human capital reporting in the United Kingdom

McCracken, Martin and McIvor, Ronan and Treacy, Raymond and Tony, Tony,(2018), A study of human capital reporting in the United Kingdom. , Accounting Forum, UNSPECIFIED

[thumbnail of A-study-of-human-capital-reporting-in-the-United-Kingdo_2018_Accounting-Foru.pdf] Text - Published Version
Restricted to Repository staff only

Download (263kB)


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.
Keywords : Human capital reporting, Narrative disclosures, Annual reports, UNSPECIFIED
Journal or Publication Title: Accounting Forum
Volume: 42
Number: 1
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 17 Dec 2019 02:09
Last Modified: 17 Dec 2019 02:09
URI: https://repofeb.undip.ac.id/id/eprint/291

Actions (login required)

View Item
View Item