The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance
Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports. Thus, a unique research opportunity is created for researchers to determine what is being presented in reports and...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2022-09-01
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Series: | Administrative Sciences |
Subjects: | |
Online Access: | https://www.mdpi.com/2076-3387/12/4/123 |