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Communicating key labor issues in a global context

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 count... Full description

Journal Title: Journal of Human Resource Costing & Accounting 2012, Vol.16 (4), p.320-340
Main Author: Faisal, Faisal
Other Authors: Tower, Greg , Rusmin, Rusmin
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Bradford: Emerald Group Publishing Limited
ID: ISSN: 1401-338X
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title: Communicating key labor issues in a global context
format: Article
creator:
  • Faisal, Faisal
  • Tower, Greg
  • Rusmin, Rusmin
subjects:
  • Annual reports
  • Business metrics
  • Communication
  • Community
  • Corporate governance
  • Disclosure
  • Emerging markets
  • Employees
  • Employment discrimination
  • Human resources
  • Influence
  • Investigations
  • Labor standards
  • Social responsibility
  • Stakeholders
  • Studies
  • Sustainability
  • Sustainability reporting
ispartof: Journal of Human Resource Costing & Accounting, 2012, Vol.16 (4), p.320-340
description: 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.
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 1401-338X
fulltext: fulltext
issn:
  • 1401-338X
  • 1758-745X
url: Link


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descriptionPurpose - 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.
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subjectAnnual reports ; Business metrics ; Communication ; Community ; Corporate governance ; Disclosure ; Emerging markets ; Employees ; Employment discrimination ; Human resources ; Influence ; Investigations ; Labor standards ; Social responsibility ; Stakeholders ; Studies ; Sustainability ; Sustainability reporting
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abstractPurpose - 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.
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