A stakeholder analysis of employee disclosures in annual reports

Pamela Kent*, Tamara Zunker

*Corresponding author for this work

Research output: Contribution to journalArticleResearchpeer-review

6 Citations (Scopus)
13 Downloads (Pure)

Abstract

Little empirical research has identified what drives companies to voluntarily report employee-related information. Ullmann's three-dimensional stakeholder theory model is applied as a framework to analyse associations with corporate employee-related disclosures. Measures are developed to estimate stakeholder power, strategic posture and economic performance associated with employee-related disclosures. Results indicate that employee-related disclosures increase with more employee share ownership, employee concentration, the quality of corporate governance, employee recognition in corporate mission statements, adverse publicity about employees and economic performance measured by profit per employee.

Original languageEnglish
Pages (from-to)533-563
Number of pages31
JournalAccounting and Finance
Volume57
Issue number2
Early online date29 Jun 2015
DOIs
Publication statusPublished - Jun 2017

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