Reporting organisational performance in managing human resources: Intellectual capital or stakeholder perspectives?

Abstract

Purpose – To examine how the performance of organisations in managing and utilising their human resources is disclosed through key performance indicator (KPI) reporting.Design/methodology/approach – Utilises intellectual capital (IC) and corporate social responsibility (CSR)/stakeholder perspectives in performing a content analysis of KPIs reported by Australian banks.Findings – Examining KPI reporting in relation to human resources across the sample of Australian banks indicates significant differences in the amount of KPIs reported and the focus of the KPIs reported, with the emphasis varying from disclosing the value derived from human capital to the value provided to employees and the broader society. Overall, the findings suggest the popularity of a stakeholder perspective in reporting on the management of human resources.Practical implications – Policy formulators and researchers need to investigate the benefits and cost of mandating or providing further guidance for extended performance reporting, ...