Abstract:The spread of the concept of sustainable development has meant that human capital is an important area of non-financial reporting. However, the complexity and multidimensionality of this category mean that employee reporting and the indicators used for it are very diverse. The purpose of the article is to assess the comparability of non-financial disclosures about human capital in the reports of selected companies listed on the Warsaw Stock Exchange. This article supplements the existing scientific achievement… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.