Authors: Mir Mohammed Nurul Absar; Azlan Amran; Mehran Nejati
Addresses: School of Business Administration, East Delta University, Agrabad, Chittagong – 4100, Bangladesh ' Graduate School of Business, Universiti Sains Malaysia, 11800 Minden, Penang, Malaysia ' Graduate School of Business, Universiti Sains Malaysia, 11800 Minden, Penang, Malaysia
Abstract: This study aims at examining the nature and extent of voluntary human capital reporting in the annual reports of 27 banks out of 30 listed banks on Dhaka Stock Exchange, Bangladesh. By using the content analysis framework of theme, form, amount and location; the study finds that all the banks report HC in their annual reports, where 'employee training and development' has been found to be the highest reported theme. This study, perhaps for the first time, has uncovered that five Bangladeshi banks offers dedicated sections for reporting HC in their annual reports. Moreover, this study unfolds that approximately 93% of the sample banks report HC quantitatively. The HC reporting themes highlighted in this study can be used as a model by the banks of Bangladesh and other emerging economies in augmenting their HC reporting in the annual reports.
Keywords: human capital reporting; HCR; banks; annual reports; content analysis; Bangladesh; banking industry; employee training; employee development.
International Journal of Learning and Intellectual Capital, 2014 Vol.11 No.3, pp.244 - 258
Received: 23 Nov 2013
Accepted: 29 Mar 2014
Published online: 24 Jul 2014 *