Human capital information in management reports: an analysis of compliance with the characteristic of the relevance of disclosure

HIGHLIGHTS

• who: Ainhoa Saitua and colleagues from the Basque Country University (UPV/EHU) (Spain) have published the article: Human capital information in management reports: An analysis of compliance with the characteristic of the relevance of disclosure, in the Journal: (JOURNAL) of 31/Dec/2009
• what: The aim of this paper is to assess the compliance with the characteristic of the relevance of disclosure in Management Reports particularly dealing with Human (HC) information. The authors propose that an internationally accepted agreement must be struck to unite all the efforts that are being made to improve narrative information . . .
  

   

  

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