This study was commissioned to assess the current standard of HC (human capital) narrative reporting among UK FTSE (Financial Times Stock Exchange) 100 companies and to find out if the most up-to-date guidelines have improved current practice.
The key HC elements were grouped under four main categories:
- knowledge, skills and abilities (KSA)
- human resource development (HRD)
- employee welfare/stability
- employee equity.
We reviewed the 2013 and 2015 reports of these companies to enable us to understand and calculate any change in how HC was reported. The research shows an overall increase in the reporting of HC issues, with the largest increase coming under the heading of employee equity, which had increased by 127%.
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