A Comparative Analysis of Labor Rights Reporting on Financial Crisis
Labor rights reporting as part of human capital disclosure is an important area of corporate reporting as it highlights part of the corporate’s social interest. This paper emphasizes the international issues of financial crisis by analyzing the differences in the labor rights disclosure before an...
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| Main Authors: | , , , , |
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| Format: | E-Article |
| Language: | English |
| Published: |
UMT
2017
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| Subjects: | |
| Online Access: | http://ir.unimas.my/id/eprint/18370/1/A%20COMPARATIVE%20ANALYSIS%20OF%20LABOR%20RIGHTS%20REPORTING%209abstract%29.pdf http://ir.unimas.my/id/eprint/18370/ http://jbsd.umt.edu.my/wp-content/uploads/sites/53/2017/09/2-A-Comparative-web.pdf |
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| Summary: | Labor rights reporting as part of human capital disclosure is an important area
of corporate reporting as it highlights part of the corporate’s social interest. This paper
emphasizes the international issues of financial crisis by analyzing the differences in the
labor rights disclosure before and after the crisis. Hence, drawing upon legitimacy theory
of organizations, this study posits that in an attempt to legitimize corporate activities, the
corporate would practice different disclosure strategies in different situations. To analyze
the items disclosed, content analysis technique and the comparative analysis were used
in order to significantly measure the difference of labor rights disclosure during and soon after the global financial crisis. However, the results revealed that there were no significant differences in labor rights reporting on such selected periods. This study offers an insight on the international issues of financial crisis and its significant towards labor rights reporting whereby it could guide the corporation regarding to the voluntary
disclosure specifically on the labor rights during financial crisis |
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