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Abstract(s)
Academic research specifically focused on employee-related disclosure practices is needed
to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-
of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific
production on this topic. A bibliometric analysis is conducted on the papers specifically focused on
employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science
database. The findings show that relatively few studies specifically focused on employee-related
disclosure have been published over the last two decades (63 papers). Most articles were published
during the last 8 years (93.6%), although the highest interest in the study of employee-related
disclosure among scholars concentrates on a short period around 2017. Six journals concentrate
31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis
technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent,
quality and drivers of human resource disclosures, (2) occupational health and safety disclosures,
human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity
reporting. In all research subtopics, most of the papers have been published during the last four years,
confirming that employee-related disclosure is a topic of current interest to researchers. The studies
found that the overall level of employee-related disclosure is low, with an increasing or irregular
tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be
concluded that this research subject is still far from reaching the level of research on environmental
reporting and important issues remain to be resolved, both theoretically and empirically.
Description
Keywords
Employee-related disclosure Human resource reporting Corporate social responsibility Literature review Bibliometric analysis
Citation
Publisher
MDPI