volume 24, issue 4, P575-592 2020
DOI: 10.1108/mbe-05-2020-0082
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Nicola Raimo, Alessandra Ricciardelli, Michele Rubino, Filippo Vitolla

Abstract: Purpose Human capital (HC) represents a particularly important element capable of guiding the firms’ value creation process in the new economy. The purpose of this study is to analyze the level of HC information contained within integrated reports and to identify the variables that influence the HC disclosure policies of companies. Design/methodology/approach Research hypotheses, developed on the basis of agency theory, were tested using a regression model on a sample of 137 worldwide companies. A HC disclo…

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