Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate reports. In the current business world it is instead seen as an investment in human resources. Since previous studies have shown an increase of human capital disclosures when corporate reports become integrated, integrated reporting might be the solution to this problem. Purpose: The purpose of this study is to examine if there are differences in human capital disclosures between integrated reports and separate annual and sustainability reports in companies listed at OMXS30. Delimitations: This study’s empirical examination is limited to include the companies listed at Stockholm OMX30. Only corporate reports issued for the year 2014 are treated. Methodology: For this study a self-constructed disclosure scoreboard with human capital- related items has been used to collect data from the companies’ corporate reports. Also additional information beyond the pre-determined items has been collected to extend the data collection. Empirical Results and Conclusion: The results show that human capital seems to be a subject that is relatively little reported about. The integrated reporting companies do not disclose more information compared to non-integrated reporting companies. However, the results show that integrated reporting companies seem to have a more future-oriented focus and that the disclosures are more dispersed throughout the reports. It can be concluded that company sector and size do not affect the amount or type of information. 

Retaining formal volunteers in volunteer based organizations

Abstract Problem Formal Volunteers in volunteer based organizations drop out at a fast pace due to many reasons like lack of interest what they are doing, conflict among volunteers, lack of motivation, job dissatisfaction due to prolonged volunteering etc.  which is causing to improper functioning of these organizations and reaches a point where these volunteer based organizations find it difficult to function properly. The author in this study tries to address this particular issue of this drop out of formal volunteers. Purpose The purpose of this study is to explore the factors which helps in the retention of formal volunteers in a volunteer based organization for a longer period. Method The research in this paper is done in a qualitative way with primary data collected in the form of participant observation and open interview in two voluntary organizations. The collected data is analyzed in content analysis. The secondary data is collected in the form of necessary documents provided by the participating organizations. Results Many factors were found to influence retention of volunteers namely Job satisfaction, Motivation, Public Service Motivation, Organizational Commitment, Mission Attachment, Work load, Relationship with Coworkers, Justice of Organization, Flexible Timing, Training & Orientation.  Conclusions Recommendations to improve retention is mentioned and a future model is also proposed. The result obtained from this research can be generalized to other form of small scale volunteer organizations where the major employees are formal volunteers.