The aim of this chapter is to examine the issues associated with the establishment of a financial accounting standard dealing with human resources and IC, and to tentatively suggest alternative paths by virtue of which these particular assets could find a more extensive recognition in company official reports. This is done through examination of the situation in Italy, where human resource features are increasingly disclosed in ad hoc documents presenting the social and/or the environmental impact of company activities. To this end, a content analysis of Italian social and environmental reports will be carried out to show the growing concern of Italian companies with the representation and disclosure of financial and information variables linked to human resources and IC.
Human capital - Some comments on the possibility and desirability of establishing an international reporting standard - The case of Italy
ZAMBON, Stefano
2002
Abstract
The aim of this chapter is to examine the issues associated with the establishment of a financial accounting standard dealing with human resources and IC, and to tentatively suggest alternative paths by virtue of which these particular assets could find a more extensive recognition in company official reports. This is done through examination of the situation in Italy, where human resource features are increasingly disclosed in ad hoc documents presenting the social and/or the environmental impact of company activities. To this end, a content analysis of Italian social and environmental reports will be carried out to show the growing concern of Italian companies with the representation and disclosure of financial and information variables linked to human resources and IC.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
