Artikel
The human capital risk reporting of listed South African companies: Exploring a reporting framework to support corporate governance
Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports. Thus, a unique research opportunity is created for researchers to determine what is being presented in reports and how it correlates with human resource management. This article investigates HC reporting practices and proposes a risk reporting framework in support of corporate governance. A qualitative method utilizing qualitative document analysis was followed to analyze a purposive sample (n = 39) of Johannesburg Stock Exchange top 40 listed companies' annual integrated reports of 2020. Overall, companies followed a widely accepted risk management approach, with inconsistencies in the phases and methods of reporting the risk management phases directed at HC. The magnitude of the risk to the companies is also not understood. The most commonly reported HC risks were employee growth and development, diversity and inclusion, career paths, and employee turnover and turnover intention. Employee work-related well-being was largely neglected. An interesting finding is that the reported risks were metrics-deprived. Current HC practices are backward-looking instead of forward-looking, and they are fragmented. Therefore, an HC reporting framework is suggested for future research that addresses the gaps in integrated reports.
- Language
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Englisch
- Bibliographic citation
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Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 12 ; Year: 2022 ; Issue: 4 ; Pages: 1-24
- Classification
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Öffentliche Verwaltung
- Subject
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corporate governance
human capital
human capital risk management
human capital risk reporting
reporting framework
- Event
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Geistige Schöpfung
- (who)
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Bruwer, Monique
Scholtz, Salomé Elizabeth
de Beer, Leon T.
Rothmann, Johanna Christina
- Event
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Veröffentlichung
- (who)
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MDPI
- (where)
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Basel
- (when)
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2022
- DOI
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doi:10.3390/admsci12040123
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Bruwer, Monique
- Scholtz, Salomé Elizabeth
- de Beer, Leon T.
- Rothmann, Johanna Christina
- MDPI
Time of origin
- 2022
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Conformity of annual reports to an integrated reporting framework: ASE listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Strategy disclosures by listed financial services companies: Signalling theory, legitimacy theory and South African integrated reporting practices
Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory
Disclosures on control over financial reporting: The reporting practice of banks listed on the Warsaw Stock Exchange
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
Reporting by Non-Listed Companies on Corporate Social Responsibility
Isomorphism of integrated reporting's sustainability embeddedness: evidence from Indonesian listed companies
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
Conformity of annual reports to an integrated reporting framework: ASE listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Strategy disclosures by listed financial services companies: Signalling theory, legitimacy theory and South African integrated reporting practices
Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory
Disclosures on control over financial reporting: The reporting practice of banks listed on the Warsaw Stock Exchange