Divulgación sobre recursos humanos en el Informe de Gestión. Análisis del nivel de comparabilidad y uso de indicadores en las empresas del IBEX35

  1. Saitua Iribar, Ainhoa
  2. Andicoechea Arondo, Lorea
  3. Albizu Gallastegi, Eneka
Boletín de estudios económicos

ISSN: 0006-6249

Year of publication: 2014

Issue Title: Competitividad e innovación

Volume: 69

Issue: 213

Pages: 549-569

Type: Article

More publications in: Boletín de estudios económicos


This paper provides a content analysis of information on human resources in the Management Reports of the main Spanish listed companies, using a methodology based on the proposed guidance Management Commentary (IASB, 2005) to assess the level of comparability quality of information disclosed by the companies. The results find that the disclosure of information on human resources through indicators gives some consistency over time to the company that discloses the indicator reports, but that there is a total absence of comparability between companies. Therefore, in accordance with previous literature regarding low compliance of required characteristics for high quality information, with the aim to improve the quality of information that companies disclose, we find a need for further research, both from academia and from regulators.

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