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Exploring the importance of social responsibility disclosure for human resources

Exploring the importance of social responsibility disclosure for human resources Purpose – The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident of having a good social performance pertaining to the human resources area – the best companies to work for (BCWF). Design/methodology/approach – A matched pair approach is used to address the empirical question of whether the SRD on the internet of the BCWF differs from that of a benchmark group of companies selected by matching industry and size. Using a resource‐based perspective (RBP) the hypothesis that the BCWF disclose more social responsibility information is analysed. Findings – Results suggest that BCWF do disclose more items of social responsibility information than control companies, which allows thinking that companies which want to have a good social responsibility reputation and think that their social performance relating to their employees is good, recognize the need to use SRD also to influence their perception of its reputation. Research limitations/implications – The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – It adds to the scarce research on SRD by Portuguese companies by providing new empirical data and extends prior research using RBPs. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Exploring the importance of social responsibility disclosure for human resources

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013380910995494
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident of having a good social performance pertaining to the human resources area – the best companies to work for (BCWF). Design/methodology/approach – A matched pair approach is used to address the empirical question of whether the SRD on the internet of the BCWF differs from that of a benchmark group of companies selected by matching industry and size. Using a resource‐based perspective (RBP) the hypothesis that the BCWF disclose more social responsibility information is analysed. Findings – Results suggest that BCWF do disclose more items of social responsibility information than control companies, which allows thinking that companies which want to have a good social responsibility reputation and think that their social performance relating to their employees is good, recognize the need to use SRD also to influence their perception of its reputation. Research limitations/implications – The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – It adds to the scarce research on SRD by Portuguese companies by providing new empirical data and extends prior research using RBPs.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Sep 4, 2009

Keywords: Internet; Human resource strategies; Social responsibility; Disclosure; Portugal

References