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An exploratory study of the current state of human capital reporting in Swedish state-owned enterprises: With reference to integrated reporting
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Sustainable development
Sustainable Development
Abstract [en]

Background:      Employees are often regarded as the firm’s most valuable resource, despite, there are not yet a common accepted approach for how to account for those. Nowadays, businesses tend to report about their human capital by including voluntary disclosures in the year end reports. Thus, the more recent problem stems in what to include and how to display it, to assist corporations, networks of business practitioners, NGOs, academics and governments have developed frameworks for sustainability reporting namely, the Global reporting initiative (GRI) and the International integrated reporting council (IIRC). Research within the field of human capital disclosures is nothing new, yet few researchers have turned their eye toward the context of state-owned enterprises.

 

Purpose:             The purpose of this paper is to get an insight in how Swedish state-owned companies disclose about human resources in their year-end corporate reports. Furthermore, this thesis aims to map potential patterns and dissimilarities in respect to size, sector and report format, especially if  integrated reporting has an influence on what type and number of disclosures made by the company

 

Method:              This study is exploratory in terms and uses a content analysis with a disclosure index to collect the data. The disclosure index was partly based on previous literature, and the GRI framework but also recognized information during the data-collection process. The data used was secondary and obtained from corporate annual reports that was collected from the company websites.

 

Conclusion:        The results show that the SOEs tend to disclose more about the welfare of the employees than employee contribution to the value creation process of the company. Furthermore, integrated reporters showed a no tendency to report in a larger extent than other entities. The study shows that corporate size, in terms of number of employees, influence the extent of disclosure. Thus, the larger company, the higher amount of disclosures. There were also found differences of reporting among sectors, where companies particularly exposed with a high-risk work environment tended to disclose more information.

Place, publisher, year, edition, pages
2017.
Keyword [en]
Human capital disclosures, SOE, legitimacy theory, Stakeholder theory, GRI
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-38128ISRN: JU-IHH-FÖA-2-20170539OAI: oai:DiVA.org:hj-38128DiVA: diva2:1164173
Subject / course
IHH, Business Administration
Supervisors
Examiners
Available from: 2017-12-19 Created: 2017-12-10 Last updated: 2017-12-19Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf