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The positive effects of human capital reporting
Journal
Corporate Reputation Review
ISSN
1363-3589
ISSN-Digital
1479-1889
Type
journal article
Date Issued
2011-02-01
Author(s)
Gamerschlag, R.
Abstract
In our knowledge-based economy, successful companies' most important assets are intangible - such as their human capital. However, few companies provide their stakeholders with detailed information about this resource, as they do not adequately assess the value of such reporting. Nevertheless, against the background of the corporate social responsibility discussion, providing human capital information is becoming increasingly important as a key driver of corporate reputation. Human capital reporting (HCR) can also be regarded as an instrument that may affect company financial performance and ultimately increase shareholder value. Against this background, we develop a theoretical model that illustrates the transformation of the intangible factors of HCR into tangible outcomes. Consequently, the model considers the various cause-and-effect relationships between HCR and company financial performance. As with a strategy map, three dimensions with a specific number of different intangible factors should be taken into consideration. Ultimately, the model reveals the benefits of HCR.
Language
English
Keywords
disclosure
human capital reporting
human capital management
intangibles
management accounting
HSG Classification
contribution to scientific community
Refereed
Yes
Publisher
Palgrave Macmillan
Publisher place
London UK
Volume
14
Number
2
Start page
145
End page
155
Pages
11
Subject(s)
Division(s)
Eprints ID
208256