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Humankapital i års-och hållbarhetsredovisningar: Hur presenterar företag information om sin viktigaste tillgång
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2018 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Sustainable development
Sustainable Development/Sustainability is used as a subject keyword for the thesis
Alternative title
Human capital in annual and sustainability reports : How do companies report information about their most important asset (English)
Abstract [sv]

Medarbetarna genererar ekonomiska fördelar och är en konkurrensfördel på markanden, därför anses de som en av företagens viktigaste resurser. Ett ökat intresse för humankapitalet har bidragit till att många företag idag väljer att integrera information om humankapitalet i den frivilliga rapporteringen. Trots detta finns det idag inga riktlinjer eller standarder för hur resurserna ska presenteras. Det finns även lite forskning om hur företag kan presentera frivilliga upplysningar om humankapital. Syftet med vår studie är att generera kunskap om hur fem svenska företag med många anställda presenterar information om sitt humankapital. Vi vill även undersöka hur informationen varierar mellan företagen. Vi har genomfört en kvalitativ innehållsanalys på företagens års- och hållbarhetsredovisningar där vi skapat kärnkategorier utifrån tidigare litteratur men även kunnat addera underkategorier med hjälp av en abduktiv ansats. Undersökningen pekar på att det finns ett externt intresse för de mänskliga resurserna då samtliga företag väljer att integrera information om humankapital i sina års- och hållbarhetsredovisningar. Upplysningarna skiljer sig något mellan företagen men likheterna är desto fler och mönster i utformningen går att finna mellan samtliga företag.

Abstract [en]

Employees generate economic benefits and are a competitive advantage on the market and therefore they are considered as one of the company's most important asset. An increased interest in human capital over the past years has contributed to the fact that many companies today choose to integrate human capital disclosures in their voluntary reports. However, there is an absence of standards and guidelines of presenting human resources. The research on how companies can present voluntary information about human capital is also unexplored. The purpose of our study is to generate knowledge about how five Swedish companies with many employees present information about their human capital. We also want to acquire knowledge how the information varies between companies. We have conducted a qualitative content analysis on companies' annual and sustainability reports, where we created core categories based on previous literature, but we could also add subcategories using an abductive approach. The survey points out that there is an external interest in human resources where all companies choose to integrate human capital into their annual and sustainability reports. Although the information differs between the companies, there are also similarities and patterns can be found among the companies in their reporting.

Place, publisher, year, edition, pages
2018.
Keywords [en]
Human capital, human resources, annual reports, sustainability reporting, financial reporting, voluntary disclosure.
Keywords [sv]
Humankapital, mänskliga resurser, årsredovisning, hållbarhetsredovisning, finansiell redovisning, frivillig rapportering.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-14384OAI: oai:DiVA.org:hb-14384DiVA, id: diva2:1228650
Subject / course
Företagsekonomi - Civilekonom
Supervisors
Examiners
Available from: 2018-07-03 Created: 2018-06-28 Last updated: 2018-07-03Bibliographically approved

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VT2018CE11(572 kB)14 downloads
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Type fulltextMimetype application/pdf

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