Title: Human capital reporting in Romania: practical considerations

Authors: Nicoleta Maria Ienciu

Addresses: Faculty of Economics and Business Administration, Babeş-Bolyai University, 58-60 Theodor Mihali Street, Cluj-Napoca, Romania

Abstract: The main goal of this study is to investigate the level of human capital reporting, using the human capital reporting frame suggested by Sveiby (1997) as a point of reference. In order to attain this goal, we conducted a research using content analysis of annual reports of companies from Romania listed on the Bucharest Stock Exchange as research method. Following the analysis provided, for the period before the implementation of European Directive 2014/95/EU regarding disclosure of non-financial information, we observe that companies from Romania provide a quite small amount of information on human capital. The data often provided is related to the employees' professional experience, to their knowledge and to their moral values. The aspects related to the employees' talent and education are lightly treated by companies, given that these aspects are rarely to be found among the companies' reporting preferences.

Keywords: human capital; reporting; Romanian context; listed companies; Romania.

DOI: 10.1504/IJEA.2021.10035010

International Journal of Economics and Accounting, 2021 Vol.10 No.4, pp.410 - 420

Received: 28 Oct 2019
Accepted: 11 Jun 2020
Published online: 18 Oct 2021 *

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