Communicating key labor issues in a global context

FAISAL, Faisal (2012) Communicating key labor issues in a global context. Journal of Human Resource Costing & Accounting, 16 (4). pp. 320-340. ISSN 1401-338X

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Abstract

Purpose – The purpose of this study is to explore explanation factors regarding labor communication practices by many of the world’s large companies. Design/methodology/approach – The data collection focuses on the 2009 fiscal year sourced from 460 highly visible public companies in 57 separate countries. A total of 14 Global Reporting Initiative (GRI) items are used as the benchmark of labor disclosure checklist. Findings – The authors’ results provide evidence that the overall level of labor-style communication is 66.4 percent. Companies in emerging market jurisdictions have the highest labor disclosure communication. Employment information is the most frequently disclosed set of items. Lesser communication is noted for training and education, and diversity and equal opportunity issues. Statistical analysis indicates that political visibility, jurisdictional, creditor pressure, and corporate governance variables are directly related to labor communication. Research limitations/implications – This study assumes that the 14 items used as the checklist benchmark from GRI (2006) are voluntary in each country. Results suggest that combination of legitimacy theory and stakeholder theory are relevant in explaining global context of labor communication. Originality/value – A broader international survey of labor practices using the specific guidelines of the globally respected Global Reporting Initiative (GRI) has not yet been conducted. This study contributes insights for a better understanding of labor communication practices among three jurisdictional business systems.

Item Type:Article
Additional Information:Labor disclosure, Sustainability reports, Jurisdictions, GRI, Legitimacy theory, Stakeholder theory, Companies, Communication
Uncontrolled Keywords:Labor disclosure, Sustainability reports, Jurisdictions, GRI, Legitimacy theory, Stakeholder theory, Companies, Communication
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74026
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Jul 2019 15:30
Last Modified:11 Jul 2019 15:30

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