Vithana, Krishanthi and Soobaroyen, Teerooven and Ntim, Collins G (2021) Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour? Journal of Business Ethics, 169 (3). DOI https://doi.org/10.1007/s10551-019-04289-3
Vithana, Krishanthi and Soobaroyen, Teerooven and Ntim, Collins G (2021) Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour? Journal of Business Ethics, 169 (3). DOI https://doi.org/10.1007/s10551-019-04289-3
Vithana, Krishanthi and Soobaroyen, Teerooven and Ntim, Collins G (2021) Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour? Journal of Business Ethics, 169 (3). DOI https://doi.org/10.1007/s10551-019-04289-3
Abstract
Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the five-year period following the then Labour government’s attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer-employee engagement. First, we evaluate the degree to which companies report comprehensively (or substantively) on a number of HRD items that we classify as “procedural” or “sustainable.” Second, we hypothesise that a company’s employee relation ideology (using a proxy to measure a company’s level of “unitarism”) is positively associated with HRD. Our results indicate that: (i) whilst there has been an increase in the breadth of HRD in terms of procedural and sustainable items being disclosed, the evolution towards a more comprehensive and in-depth form of HRD remains rather limited; and (ii) there is a positive association between a company’s employee relation ideology (unitarism) and the level of HRD. Theoretically, we conceive of HRD both as a reflection of an organisation’s orientation towards a key stakeholder (unitarist relations with labour) and a legitimacy seeking exercise at a time of changing societal conditions. We contribute to the scant literature on the extent and determinants of HRD since prior research tends to subsume employee-related disclosures within the broader concept of social, ethical or intellectual capital disclosures. We also propose a disclosure checklist to underpin future HRD research.
Item Type: | Article |
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Uncontrolled Keywords: | Human resource disclosure; Employee relation ideology; Stakeholder theory; Legitimacy theory |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 18 Sep 2019 10:42 |
Last Modified: | 30 Oct 2024 16:32 |
URI: | http://repository.essex.ac.uk/id/eprint/25376 |
Available files
Filename: Vithana2019_Article_HumanResourceDisclosuresInUKCo.pdf
Licence: Creative Commons: Attribution 3.0