Motivation for voluntary corporate disclosure about human capital

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Here is an interesting study on corporate reporting: "Factors explaining the level of voluntary human capital disclosure in the Brazilian capital market". The study used content analysis of corporate annual reports to measure the level of "Human Capital Disclosure" based on 30 indicators. This work builds on the previous work of C.B. Macagnan on the voluntary disclosure of information on intangibles by Spanish companies. I consider the findings of both studies as preliminary - but hint at interesting thoughts. For example, the level of debt seems to be a significant reason for additional disclosure. The age of the firms as well.

More important to me is the fact that these studies are being undertaken. This is a very fruitful line of inquiry and should help inform changes to corporate reporting, such as the International Integrated Reporting Framework (see previous posting).

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