Human capital reporting: Should it be industry specific?

Journal article

O'Donnell, Loretta, Kramar, Robin Jana and Dyball, Maria Fe Caridad. (2009). Human capital reporting: Should it be industry specific? Asia Pacific Journal of Human Resources. 47(3), pp. 358 - 373. https://doi.org/10.1177/1038411108099293
AuthorsO'Donnell, Loretta, Kramar, Robin Jana and Dyball, Maria Fe Caridad
Abstract

Boards are exploring ways to report the value of intangible assets to investors. This paper explores human capital reporting and notes human capital is not reported within or between industry sectors in a standardised way. As a further development in a suite of models, we propose a framework, the Star Model, as a step in the standardisation of interpreting and reporting on human capital to investors. In developing this model, the authors question whether human capital reports should be industry specific, given that the human capital drivers of value vary across industry groups. For the knowledge-intensive biotechnology industry in particular, there may be a case for parallel forms of news flow from Boards to markets: technical news, financial news and human capital news. We conclude that more empirical research into human capital analysis and reporting in other industry sectors will be needed.

Keywordscorporate disclosure; human capital; human resource management; intangibles reporting; qualitative research
Year2009
JournalAsia Pacific Journal of Human Resources
Journal citation47 (3), pp. 358 - 373
PublisherJohn Wiley & Sons Ltd
ISSN1038-4111
Digital Object Identifier (DOI)https://doi.org/10.1177/1038411108099293
Scopus EID2-s2.0-71049136099
Page range358 - 373
Research GroupPeter Faber Business School
Place of publicationUnited Kingdom
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