“…The lack of good quality information and its use to demonstrate human capital and social impact persist as disclosure concerns that could seek more direct contributions from PWDs themselves (Waxman, ). Furthermore, the firm emphasis is towards strategic sustainability and CSR agendas (Hussain, Rigoni, & Orij, ; Ioannou & Serafeim, ; Khan & Korac Kakabadse, ; Schur, Colella, & Adya, ), whereas PWDs attention is more on social factors, for example, quality of life, access and opportunities to develop, or well‐being, as human resource considerations (Cavanagh et al, ; Procknow & Rocco, ; Santuzzi & Waltz, ) in judgments of corporate performance.…”