Open AccessHuman capital as an area of non-financial reporting on the example of selected companies listed on the Warsaw Stock Exchange
Author(s) -
Hanna Czaja-Cieszyńska
Publication year - 2020
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0014.3594
Subject(s) - stock exchange , comparability , accounting , business , salary , human capital , finance , accounting management , actuarial science , economics , accounting information system , economic growth , market economy , mathematics , combinatorics
The spread of the concept of sustainable development has meant that human capital is an important area of non-financial reporting. However, the complexity and multidimensionality of this category mean that employee reporting and the indicators used for it are very diverse. The purpose of the article is to assess the comparability of non-financial disclosures about human capital in the reports of selected companies listed on the Warsaw Stock Exchange. This article supplements the existing scientific achievements related to non-financial reporting, identifying the dysfunctional area of comparability. For the purposes of this study, the following research methods were used: a literature review, analysis of legal regulations, analysis of secondary data in the form of non-financial reports, as well as induction and synthesis meth-ods used in formulating applications. The ten largest companies listed in the WIG-20 index were selected for the study. The research covered non-financial reports for 2019. The study was divided into five stages,which reflect five categories of disclosures on employee issues, i.e., the level of employment and salary,relations with employees and freedom of association, occupational health and safety, development andeducation, and diversity and equal opportunities. Within each category, a maximum of three non-financialmeasures have been defined. The study confirmed that none of the non-financial reports analyzed in any ofthe categories were fully comparable.