Exploring employee-related and human rights reporting in the year leading up to the Transparency Act : A content analysis of integrated and stand-alone reports from 2021 for a selection of firms on the OBX25.
Master thesis
Permanent lenke
https://hdl.handle.net/11250/3094474Utgivelsesdato
2023Metadata
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- Master Thesis [4490]
Sammendrag
Increasing expectations from stakeholders as well as from legislators regarding companies’
responsibilities towards employees and human rights motivated us to study 14 Norwegian
firms’ reporting on information connected to these areas. Using a manual content analysis
framework, we examined the extent and substantiveness of disclosure related to employees
and human rights in integrated reports and stand-alone ESG reports. We found that Health
and safety, as well as Diversity and equal opportunity, were the most disclosed employeerelated
content items, and that employee-related reporting was generally mostly substantive.
The firms in our sample reported less on human rights, specific human rights items were
rarely mentioned, and the information provided was mostly symbolic.