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A Study of Human Capital Reporting in the United Kingdom

McCracken, Martin, McIvor, R., Treacy, Raymond and Wall, Anthony (2018) A Study of Human Capital Reporting in the United Kingdom. Accounting Forum, 42 (1). pp. 130-141. [Journal article]

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DOI: 10.1016/j.accfor.2017.11.001


Recently, there have been attempts at increasing human capital (HC) reporting in the United Kingdom (UK) through the introduction of government legislation and other initiatives. This paper assesses the current state of HC reporting in the UK by analysing the annual reports of the Financial Times Stock Exchange 100 companies before and after relevant amendments to the Companies Act 2006. The findings show that most of the companies analysed have been increasing their HC reporting, going beyond their statutory duties and moving away from wider intellectual capital disclosures to focus more on HC issues. However, these changes were not universal.

Item Type:Journal article
Keywords:Human capital reporting; narrative disclosures; annual reports
Faculties and Schools:Ulster Business School > Department of Management and Leadership
Ulster Business School > Department of International Business
Ulster Business School > Department of Accounting, Finance and Economics
Ulster Business School
Research Institutes and Groups:Business and Management Research Institute
ID Code:38997
Deposited By: Mr Anthony Wall
Deposited On:13 Nov 2017 10:10
Last Modified:23 Mar 2018 11:23

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