Corporate response to human resource disclosure recommendations

2015 ◽  
Vol 11 (2) ◽  
pp. 306-323 ◽  
Author(s):  
America Alvarez
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Intellectual Capital ◽  
Social Issues ◽  
Annual Reports ◽  
Corporate Response ◽  
Broad Perspective ◽  
Content Type ◽  
A Company ◽  
Social Disclosure

Purpose – This paper aims to study corporate response to intellectual capital and social responsibility disclosure recommendations regarding employees. Such an analysis would reveal which forms of corporate interest induce a company to disclose: reflecting the firm’s value to satisfy priority shareholders’ needs of information or improving the corporate social image to meet the demands of stakeholders other than capital providers. Design/methodology/approach – The paper quantify the extent to which 105 Spanish listed companies present in their annual reports information about employees. Human resource disclosure attending the recommendations of social disclosure and information linked to value creation following the information included in the intellectual capital models are distinguished. A content analysis of 105 companies’ annual reports was conducted. Once the information was quantified, the author considers which theoretical arguments of voluntary/social disclosure motive that a company follows have different recommendations about human resource disclosure. Findings – The findings reflect the existent recommendations are not enough for companies to disclose about human resources. Spanish companies pay more attention to social issues about employee than to others human capital aspects usually integrated in the intellectual capital. Research limitations/implications – It would be interesting to extend the period of analysis to study the trend in human resource disclosure and to use an alternative measure of disclosing as the information quality. Practical implications – These findings concluded that the fundamental aim of Spanish companies is to reflect social behaviour regarding employees. Less important appears to be to inform about business capacity, through human element, for creating value. The necessity of explicit disclosure requirements to Spanish companies’ disclosure on human resources is also detected. Originality/value – Some studies have been carried out to analyse disclosure on intellectual capital or on social issues but not since a broad perspective. Furthermore, these studies have not been done in Spain. The author may confirm that the influence of some stakeholders in this country is conditioning corporate disclosure.

Involuntary disclosure of intellectual capital: is it relevant?

2017 ◽  
Vol 18 (1) ◽  
pp. 29-44 ◽  
Author(s):  
John Dumay ◽  
James Guthrie
Keyword(s):  
Intellectual Capital ◽  
Mass Communication ◽  
Annual Reports ◽  
Future Research ◽  
Content Type ◽  
Social Good ◽  
Key Issues ◽  
The Impact ◽  
A Company ◽  
Share Value

Purpose The purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors define involuntary disclosure as “what external stakeholders and stakeseekers disclose about a company”. This essay is timely because it lays the foundations for future ICD research that departs from traditional analyses of corporate reports, especially annual reports. Design/methodology/approach The paper provides a critical reflection on current and future developments in ICD research. The normative arguments rely on the experience and expertise along with examples from the ICD literature and contemporary business media to critique existing ICD research and practice and to offer new ways forward for future research. Findings In highlighting the limitations of the traditional ICD literature, the authors provide a foundation from which researchers should contemplate a powerful new force in ICD brought about by the rapid transformation in technologies and forces of mass communication. The authors introduce the concept of “involuntary disclosure”, and highlight several key issues that intellectual capital (IC) researchers should consider if they want their academic endeavours to contribute not only to practice, but to a wider environmental and social good. Practical implications Involuntary disclosures produced by stakeholders and stakeseekers introduce opportunities and threats to organisations, bringing new risks that impact share value and reputations. How well organisation manage these risks, and the impact inside and outside organisational boundaries, to provide economic, environmental and social value, should provide ample fuel for future transformational IC research. Originality/value The most value relevant disclosures are not what an organisation discloses or reports about itself, but rather what stakeholders and stakeseekers communicate. However, how reliable are involuntary disclosures and how can stakeholders and organisations verify IC disclosures coming from outside the organisation? If involuntary IC disclosures are value relevant, how might organisations seek to influence and manage them to serve their ends?

Human resources disclosure among companies in Czechia

2017 ◽  
Vol 13 (4) ◽  
pp. 743-761 ◽  
Author(s):  
Petr Petera ◽  
Jaroslav Wagner
Keyword(s):  
Human Resources ◽  
Stock Exchange ◽  
Annual Reports ◽  
Content Type ◽  
Coding Scheme ◽  
Significant Difference ◽  
Research Questions ◽  
The Impact ◽  
A Company ◽  
Practical Implications

Purpose The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a significant difference in the quantity of HR disclosure between companies? Which factors influence the quantity of HR disclosure? Design/methodology/approach A quantitative content analysis (CA) of annual reports of the 50 largest companies domiciled in Czechia was used. An established coding scheme is used to code annual reports, and subsequently, various statistical methods (descriptive statistics, correlation analysis, multiple linear regression) are used to answer the key research questions. Findings Primarily, social information is reported (what a company does for its employees) as information on the contribution of employees to the company’s value is rudimentary. Secondly, there is a significant difference in the quantity of HR disclosure between companies. Finally, the findings of the regression analysis confirm the impact of presence on the stock exchange and size and on the quantity of HR disclosure. Research limitations/implications The annual reports of 50 companies from one country are analysed. The study provides a basis for further research. Practical implications The findings of this study may inspire companies to improve their HR disclosure, while policymakers should consider imposing more concrete demands on HR disclosure. Originality/value Quantitative CA research into the HR disclosure of companies domiciled in Czechia is nearly non-existent. This study fills this gap.

Exploratory cases on the interplay between green human resource management and advanced green manufacturing in light of the Ability-Motivation-Opportunity theory

2019 ◽  
Vol 39 (1) ◽  
pp. 31-49 ◽  
Author(s):  
Jing Yi Yong ◽  
M.-Y. Yusliza ◽  
Charbel Jose Chiappetta Jabbour ◽  
Noor Hazlina Ahmad
Keyword(s):  
Resource Management ◽  
Human Resources ◽  
Human Resource Management ◽  
Human Resource ◽  
Intellectual Capital ◽  
Three Dimensions ◽  
Relative Advantage ◽  
Manufacturing Companies ◽  
Content Type ◽  
Green Human Resource Management

Purpose Green human resource management (HRM) has been considered to be a vitally important mechanism for companies to move towards a sustainable organization. By adopting the Ability-Motivation-Opportunity as the underpinning theory, the purpose of this paper is to identify the factors that facilitate the adoption of Green HRM in Malaysia. Design/methodology/approach A qualitative exploratory approach research was adopted in this study. The required data for this study were collected using semi-structured face-to-face interviews with human resources directors and managers from four large manufacturing companies in Malaysia. The data collected was then reorganized into four themes. Findings Based on the interview, four key factors that influence the adoption of Green HRM include stakeholder pressures, relative advantage, which means the perceived benefits from implementing Green HRM, top management commitment and green intellectual capital, which means the intellectual capital incorporating green innovation or environmental management. Surprisingly, among the three dimensions of green intellectual capital, only green human capital and green structural capital were greatly discussed by the human resources directors and managers, while the role of green relational capital on the adoption of Green HRM was hardly observed. Originality/value Research studies on Green HRM in Malaysia are scarce. The originality of this paper lies in its exploration of Green HRM in an environmental sensitive sector and the insight it provides to academics and practitioners involved in the manufacturing sector. Although research findings cannot be generalized, they can be used as insights for both academics and end-users in emerging economies.

Influence of human resource capital information disclosure on investors’ share investment intentions

2017 ◽  
Vol 46 (3) ◽  
pp. 551-571 ◽  
Author(s):  
Sugumar Mariappanadar ◽  
Alma Kairouz
Keyword(s):  
Performance Management ◽  
Human Resource ◽  
Information Disclosure ◽  
Banking Sector ◽  
Strategic Human Resource Management ◽  
Annual Reports ◽  
Individual Investors ◽  
Content Type ◽  
Investment Intentions ◽  
The Impact

Purpose The purpose of this paper is to apply the strategic human resource management (HRM) perspective to investigate the schematic relationship between the dimensions of human resource (HR) capital information and intentions to use such information in individual investors’ decisions relating to investing equities in the banking industry. Design/methodology/approach A two-stage empirical study was conducted in 2010 using a four-part HR capital disclosure questionnaire, which was developed and validated in stage 1 (n=145) of the study. In stage 2 (n=157), current or previous shareholders in one of the Australian banking sector corporations participated in the study. The collected data were analyzed using confirmatory factor and logistic regression analyses. Findings The findings of this explorative study highlight that the individual investors’ perception on the importance of performance management dimension of HR capital information has varied impacts on their intentions to use such information in investment decisions to buy, hold on to, or sell stocks. Practical implications This study has made an important contribution to the strategic HRM and behavioral finance literature that the human capital information facilitates the propensity to avoid regrets in selling shares too early (dispositional effect bias) to achieve utility benefits in future which is different from the findings of financial information disclosure study. Originality/value A recent critical review of HR disclosure indicated that most of the published articles on HR capital have used company annual reports for data source. However, this is the first study that attempts to understand the impact of HR capital disclosure information on investment intentions from individual investors’ schema rather than drawing data from company annual reports.

Do cloud-based enterprise resource planning systems affect the productivity of human resources in the COVID-19 era?

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaojun Yao ◽  
Masoumeh Azma
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Equation Modeling ◽  
Planning Systems ◽  
Privacy And Security ◽  
Content Type ◽  
Enterprise Resource Planning Systems ◽  
The Impact

PurposeThis study aims to investigate the impact of skills and knowledge of employees, economic situations of the company, current IT infrastructure, payment fashion, cloud availability, and cloud privacy and security on the productivity of the human resources in the COVID-19 era.Design/methodology/approachOver the past few years, the advent of cloud-assisted technologies has dramatically advanced the Information Technology (IT)-based industries by providing everything as a service. Cloud computing is recognized as a growing technology among companies around the world. One of the most critical cloud applications is deploying systems and organizational resources, especially systems whose deployment costs are high. Manpower is one of the basic and vital resources of the organization, and organizations need an efficient workforce to achieve their goals. But, in the COVID-19 era, human resources' productivity can be reduced due to stress, high labor force, reduced organizational performance and profits, unfavorable organizational conditions, inability to manage and lack of training. Therefore, this study tries to investigate the productivity of human resources in the COVID-19 era. Data were collected from the medium-sized companies through a questionnaire. Distributed questionnaires were conducted on the Likert scale. The model is assessed using the structural equation modeling technique to examine its reliability and validity. The study is a library method and literature review. A case study was conducted through a questionnaire and statistical analysis by SPSS 25 and SMART-PLS.FindingsBased on the findings, the skills and knowledge of employees, the economic situations of the company, payment fashion, cloud availability and the current IT infrastructures of the company have a positive impact on human resource efficiency in the COVID-19 era. But cloud privacy and security have a negative effect on the productivity of human resources. The findings can be the basis for companies and organizations in the COVID-19 era.Research limitations/implicationsThis study has some restrictions that need to be considered in evaluating the obtained results. First, due to the prevalence of Coronavirus, access to information from the companies under study was limited. Second, this research may have overlooked other variables that affect human resource productivity in the COVID-19 era. Prospective researchers can examine the impact of Customer Relationship Management (CRM) and Supply Chain Management (SCM) on the human resource's productivity in the COVID-19 era.Practical implicationsThe results of this research are applicable for all companies, their departments and human resources in the COVID-19 era.Originality/valueIn this paper, human resources' productivity in the COVID-19 era is pointed out. The presented new model provides a complete framework for investigating cloud-based enterprise resource planning systems affect the productivity of human resources in the COVID-19 era.

scholarly journals Analysis of Company Human Capital Network Based on the Cellular Automation

2016 ◽  
Vol 11 (5) ◽  
pp. 244
Author(s):  
Zirong Zhuo ◽  
Zhiwei Cheng ◽  
Yangzhou Lai ◽  
Ziyue Chen
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Human Resource ◽  
Indicator System ◽  
Vacancy Rate ◽  
Resource Network ◽  
Cellular Automation ◽  
Human Cost ◽  
Value Model ◽  
A Company

In the age of knowledge economy, human resource is among the most important resources for enterprises, in that it forms the unique value of human resources which plays an indispensable role in the production and operating activities. Well managed human resources can effectively promote efficiency and thus create more social values. Therefore, it has aroused wide attention in academia. The thesis first establish the human capital value model and the human cost value model, based on which the thesis established the basic framework of enterprise human capital network. Then, simulation calculation from three aspects of human resource network were carried out with the cellular automation model. Firstly, we simulated the dynamic process of the change of personnel and got the evaluation model of the human cost in the future two years of a company, which can provide reference for company cost control. Secondly, the simulation mainly focused on checking whether under high staff churn rate, a company can still maintain certain number of employees. Thirdly, we simulated the healthy status of the human resource network under certain situations. Finally, We concluded that higher staff churn rate can lead to higher vacancy rate, which will lower the efficiency of companies .The thesis also explored with the model sensitivity analysis the benefit effect over human resource network by increasing recruits, indicating that increasing recruits can decrease the vacancy rate and improve the health status of the human capital network and based on the reality, we put forward the improvement direction of the model in indicator system aspect.

Reporting human resources in annual reports

2015 ◽  
Vol 23 (3) ◽  
pp. 256-274 ◽  
Author(s):  
Monika Kansal ◽  
Mahesh Joshi
Keyword(s):  
Human Resources ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Annual Reports ◽  
Public And Private ◽  
Content Type ◽  
Industrial Sectors ◽  
Significant Difference ◽  
The Difference ◽  
Training Programmes

Purpose – The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies. Design/methodology/approach – The paper explores the extent to which top 82 companies from India present information about HR in their annual reports. This study examines the annual reports of each of the top Indian firms listed on the Bombay stock exchange, using the “content analysis” method. Statistical tests have been performed to analyse the difference between the HR disclosure score across public and private sectors and disclosure variations among various industrial sectors. Findings – In-house training programmes has been noticed to be the favourite item of disclosure followed by safety awards/certifications and statements regarding cordial relations with the employees/unions. A majority of the Indian firms have ignored significant HR issues such as employee welfare fund, maternity/paternity leaves, holiday benefits, employee loans and adopting old age homes, etc. Overall, the study reflects low HR related disclosures. No statistically significant difference has been found between the mean HR disclosure from one industry to another and disclosure practices of the private and the public sector companies. Practical implications – The disclosure pattern of the Indian companies suggests that they only a few companies are concerned about employees’ welfare than the rest. This may motivate a change of the disclosure policy of the rest of the firms who may follow the reporting pattern of the most disclosing ones. Originality/value – This is first study on the disclosure of HR by the Indian corporate sector in the CSR domain with a disclosure analysis for a period of nine years . This research provides new directions for the literature in this area and may promote comparative studies on HR-based studies from different perspectives.

scholarly journals Knowledge Management and Intellectual Capital - A Theoretical Perspective of Human Resource Strategies and Practices

2017 ◽  
Vol 8 (1) ◽  
pp. 148
Author(s):  
Isniar Budiarti
Keyword(s):  
Knowledge Management ◽  
Human Resources ◽  
Human Resource ◽  
Leadership Style ◽  
Intellectual Capital ◽  
Theoretical Perspective ◽  
Strategic Human Resource Management ◽  
Research Management ◽  
Competitive Advantages ◽  
Human Resources Strategies

Significant debates on the role of human resources have been shifted from organizational assets to initiator of innovation and competitive advantages. A current research has investigated suggestive roles of intellectual capital (IC) in strategic human resource management (SHRM) process and human research management (HRM) practices. Conversely, others have shown that the successful management of IC has related to implementation of knowledge management (KM). In turn, those perspectives suggest the implementation and usage of KM ensure the growth of IC, and the innovative IC may become an effective human resources strategies and practices to acquire innovation and competitive advantages. Through a comprehensive analysis of the latest journals on those concepts, this study argues that human resource strategies and practices involving KM and management of IC give potential oppurtunities to gain innovation and competitive advantages. Besides, this theoretical perspective suggests organizational culture and leadership style are interrelated to the process.

The new concept of quality in the digital era: a human resource empowerment perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hadi Balouei Jamkhaneh ◽  
Arash Shahin ◽  
Sahar Valipour Parkouhi ◽  
Reza Shahin
Keyword(s):  
Quality Management ◽  
Human Resources ◽  
Human Resource ◽  
Industrial Revolution ◽  
Total Quality ◽  
Content Type ◽  
Cause And Effect ◽  
Fourth Industrial Revolution ◽  
Digital Era ◽  
Human Aspects

PurposeThis study aims to identify the drivers of human resource empowerment in understanding the new concept of Quality 4.0 in the digital era.Design/methodology/approachFirst, the literature of quality management evolution in the fourth industrial revolution (Industry 4.0) and the position of the required workforce in Quality 4.0 were reviewed and then by using the opinions of experts and managers of Knowledge-Intensive Business Services (KIBS) firms, a set of driver effects on the readiness and ability of human resources was identified in the context of Quality 4.0. After identifying the drivers, cause-and-effect relationships among these drivers were investigated using the Grey DEMATEL technique.FindingsA total of 29 Quality 4.0 drivers of readiness and workforce ability were identified, based on multiple interactions of quality management in different stages of the production cycle. They were divided into new valuation approaches, composite dimensions, team creativity and thorough inspection. “Technical abilities and capability to solve problems” was identified as the most significant driver.Practical implicationsFindings help KIBS firms to take necessary measures and plans. Consequently, they can increase the readiness and ability of human resources based on the changes in managing Quality 4.0. Also, considering the importance of each driver, they will be able to take a step towards total quality improvement.Originality/valueDespite extensive research on the subject of the fourth Industrial Revolution, research on the human aspects required for managing Quality 4.0 is limited. This study was performed to examine the cause-and-effect relationships between human resource drivers to adapt to the changes in Quality 4.0.

Green intellectual capital, green HRM and green social identity toward sustainable environment: a new integrated framework for Islamic banks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Ali ◽  
Chin-Hong Puah ◽  
Anum Ali ◽  
Syed Ali Raza ◽  
Norazirah Ayob
Keyword(s):  
Resource Management ◽  
Social Identity ◽  
Human Resource Management ◽  
Human Resource ◽  
Intellectual Capital ◽  
Environmental Performance ◽  
Employee Commitment ◽  
Content Type ◽  
Islamic Bank ◽  
Green Human Resource Management

PurposeThe role of green human resource management in Islamic banking remains relatively unexplored. This study focuses on how green human resource management plays a part using intellectual capital and how green human resource improves employee commitment, eco-friendly behavior and environmental performance in Islamic banks.Design/methodology/approachThis paper integrated two well-established theoretical frameworks, namely, intellectual capital-based view theory and social identity theory. A survey-based research instrument was employed to collect sample data of 231 respondents. To test hypotheses, we considered partial least square structural equation modeling (PLS-SEM)-based approach using SmartPLS.FindingsThe results indicate that green human capital, green structural capital and green relational capital significantly influenced green human resource management. Similarly, green human resource management showed a significant positive impact on employee commitment, eco-friendly behavior and environmental performance. Moreover, this study found significant positive results on the interrelationship between employee commitment, eco-friendly behavior and environmental performance. The outcomes recommend that Islamic bank HR managers and top management should strengthen green human resource management policies. Additionally, the Islamic bank HR department should consider bank intellectual capital and employee social identity while making environment-friendly policies.Originality/valueThis study provides novel contributions by offering some useful guidelines to Islamic bank managers and practitioners. In addition, our research aids general green human resource literature and adds value to promoting a sustainable organization.

Sign in / Sign up

Export Citation Format

Share Document