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...

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Bibliographic Details
Main Authors: Monique Bruwer, Salomé Elizabeth Scholtz, Leon Tielman De Beer, Johanna Christina Rothmann
Format: Article
Language:English
Published: MDPI AG 2022-09-01
Series:Administrative Sciences
Subjects:
Online Access:https://www.mdpi.com/2076-3387/12/4/123