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Article
Publication date: 4 December 2020

Jo-Yun Li and Yeunjae Lee

This study seeks to address the question on the role of information-seeking behavior in dealing with uncertainty on workplace health disclosure from the perspectives of…

Abstract

Purpose

This study seeks to address the question on the role of information-seeking behavior in dealing with uncertainty on workplace health disclosure from the perspectives of internal communication.

Design/methodology/approach

An online survey was conducted with 409 full-time employees in large-sized companies in the United States.

Findings

The results showed that employees engage in proactive and passive information-seeking strategies when they are uncertain about their supervisors' reactions toward their health problems. Positive EOR and organizational climate would increase their intention to adopt inquiry strategy, whereas negative EOR and the climate would increase their intention to adopt monitoring strategy. Employees who adopt inquiry strategy tend to perceive the benefits of health disclosure, whereas those who adopt monitoring strategy tend to perceive the risks of health disclosure. If employees perceived increased benefits in terms of health disclosure, then they tend to disclose their health problems to their supervisors, and vice versa.

Originality/value

This study is among first to investigate workplace health disclosure decision-making from the perspectives of internal communication. These findings highlight the importance of excellent internal communications in employees' health disclosure decision-making process and support the proposition that proactive information-seeking is a strategy that contributes to uncertainty management in the workplace. This study also provides significant practical guidelines for corporate communication practitioners and leaders by establishing a safe and friendly environment where employees feel comfortable to disclose their health problems to supervisors.

Details

Corporate Communications: An International Journal, vol. 26 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

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Article
Publication date: 21 December 2020

Joanna Krasodomska and Ewelina Zarzycka

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public…

Abstract

Purpose

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs).

Design/methodology/approach

The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression.

Findings

The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures.

Originality/value

The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.

Details

Meditari Accountancy Research, vol. 29 no. 7
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 22 March 2013

Sarah J. Williams and Carol A. Adams

The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the…

Abstract

Purpose

The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the organisation‐society relationship for employee accountability.

Design/methodology/approach

The intrinsic stakeholder framework forms the basis of the qualitative, longitudinal analysis. It is adopted as the moral ground for the provision of a “complete” account of employee issues. In seeking to shed light on the organisation‐society relationship and its implications for reporting on employee issues the authors build a broader theoretical framework incorporating various social and political theories dealing with legitimacy, political economy, and language and rhetoric. Interpretive and critical approaches are employed. The analysis draws on an extensive review of published materials relating to employment in the UK retail banking industry and NatWest in particular, impacts of workplace changes occurring in the banking sector, and to the economic, social and political environment over the period of the study.

Findings

The findings indicate that what and how NatWest reported on employee issues was influenced by considerations other than transparency and employee accountability. The analysis highlights the complexity of the role of disclosures in the organisation‐society relationship and consequently the limitations of the use of a single theoretical framework to interpret disclosures.

Research limitations/implications

The longitudinal analysis indicates how reporting practices are issue and context dependent and points to the limitations of theorising in corporate social reporting based on a single time frame and a limited analysis of the reported issues.

Practical implications

In highlighting a lack of accountability to employees, the findings have implications for the development of reporting standards on issues relevant to employees. Over time, it is hoped that development of an employee inclusive reporting framework, along with exposure of the contradictory role that reports may play in promoting accountability, will contribute toward improved employee management practices.

Originality/value

This study contributes to the corporate social reporting literature by extending the analysis beyond the firm focused stakeholder management perspective to considering disclosures from a moral perspective and the extent to which the complex organisation‐society relationship might work against the promotion of transparency and accountability toward stakeholders (specifically employees). In this way, through an in‐depth longitudinal analysis of disclosures from multiple perspectives, the paper contributes to theorising of the role of social disclosure in the organisation‐society relationship.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 16 September 2013

Pamela Kent and Tamara Zunker

The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in…

Abstract

Purpose

The purpose of this study is to provide evidence on the category, quantity and quality of voluntary employee-related information Australian listed companies disclose in their annual report. An explanation is also sought to determine whether companies adopt employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies' attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain legitimacy ex post following adverse publicity from the media.

Design/methodology/approach

The annual reports of all companies with at least one employee listed on the Australian Stock Exchange with a 30th June balance date of 2004 are examined to identify employee-related disclosures. This employee-related information is categorised and identified as positive, negative or a combination of positive and negative information by three independent coders. Ordinary least squares regression is used to explain the quantity of disclosure with a corporate governance score and number of adverse newspaper articles included as experimental variables.

Findings

Adopting voluntary corporate governance mechanisms is associated with the quantity of voluntary annual report employee-related disclosures. Higher levels of adverse publicity are also significantly associated with higher quantities of employee-related disclosures. The quality of these disclosures is questioned because 124 companies had adverse publicity relating to employees and only two of these companies reported any negative employee-related disclosures. Few companies from the whole sample reported any negative information relating to their employees in their annual report, with 98 per cent of companies reporting positive news or no news.

Originality/value

Most previous social responsibility research has focused on environmental disclosures. This study is original because it focuses on employee-related disclosures. Honest, transparent employee disclosures are an international corporate governance recommendation by the Organisation for Economic Co-operation and Development and studies have not previously tested the relation between reporting recommended corporate governance mechanisms and employee-related disclosures in annual reports.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term…

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Details

Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 2 November 2010

Vivien Beattie and Sarah Jane Smith

The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to…

Abstract

Purpose

The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the generation of firm value; compare the differences in the perceptions of human resource (HR) directors and finance directors (FDs) in relation to this contribution; examine the relationship between the internal collation and external disclosure of HC information; investigate incentives and disincentives to the external disclosure of HC information; and investigate the most appropriate medium to externally disclose HC information.

Design/methodology/approach

A questionnaire survey of (HR) directors of UK listed companies was conducted. Responses are compared to those from FDs obtained from a previous survey on the broader concept of intellectual capital disclosure. In total, 13 follow‐up interviews were conducted. The matched views of the (HR) specialist and the FD are compared for eight case companies.

Findings

Employee skills and education, employee commitment, positive employee attitudes and behaviour, and employee motivation are considered to contribute to value creation the most. Information on employee turnover, employee training and development, and workplace safety is frequently collated. There also appears to be attempts to capture information on aspects such as employee satisfaction, motivation, and commitment. Marked differences exist between the extent to which information is internally collated and externally disclosed. External disclosure appears to be a valuable recruitment tool. However, giving away information which may harm competitive advantage is a serious concern. The annual report was considered the most effective written form of communication for disclosing HC externally. Despite some disparity in views, there is evidence to suggest recognition by FDs of the value of human capital and commitment to its external disclosure. Contrary to prior research, evidence from the small matched sample indicates no significant difference in views between the two functional specialists regarding the importance to value creation of four key HC components.

Research limitations/implications

A comparison across the full range of HC issues is not possible as the FD IC survey was unable to address HC in as much detail as the HC survey.

Originality/value

This paper contributes to the understanding of HC and its disclosure by comprehensively investigating such issues for a large sample of UK companies.

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 4
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 1 March 1980

Tom Kynaston Reeves

Communicating with employees is an aspect of management which is today being subjected to new pressures and ideas. Trade unions have new disclosure rights. A growing…

Abstract

Communicating with employees is an aspect of management which is today being subjected to new pressures and ideas. Trade unions have new disclosure rights. A growing number of managers believe that employees have a right to know about company matters, or see employee communications as an essential adjunct to involving employees in managerial decisions through consultation or participation.

Details

Employee Relations, vol. 2 no. 3
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 7 October 2019

Kadriye Bakirci

Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of…

Abstract

Purpose

Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this paper is to analyse Turkish legislation which is applicable to work-related whistle-blowing, the conflict between the worker’s right to “blow the whistle” and the obligation to loyalty and confidentiality. The consequences of groundless or deliberate false disclosures are considered. Comparisons are made with international conventions, the COE Recommendation CM/Rec(2014)7 and the Proposed EU Directive on the Protection of Whistleblowers and ECtHR precedents.

Design/methodology/approach

In the first part, this paper reviews the definition of whistle-blowing and whistle-blower. The second part outlines the impact of international and EU Law on Turkish legislation. The third part reviews the Turkish legal framework applicable to whistle-blowing.

Findings

Whistle-blowing in the public interest is suggested as a tool to combat corruption worldwide. There is no doubt that some whistle-blowers have been beneficial to society. However without democratic structures to take into account the assessment of the quality of the information, the type of the disclosure and the category of the reporting person, there are downsides to excessive whistle-blowing. Therefore, whistle-blowing should be discussed in the context of democratic societies, and a balanced approach should be adopted to ensure the position of not only whistle-blowers but also the people affected by the reports.

Originality/value

The paper offers new insights into the limits of work-related whistle-blowing within the context of freedom of expression and the right of employees and public officials to petition. The protection of whistle-blowers and the consequences of groundless or deliberate false disclosures under Turkish Law from a comparative perspective are considered.

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Article
Publication date: 9 May 2008

Gerhard Blickle, Paula B. Schneider, Pamela L. Perrewé, Fred R. Blass and Gerald R. Ferris

The purpose of this study was to investigate the role of protégé self‐presentation by self‐disclosure, modesty, and self‐monitoring in mentoring.

Abstract

Purpose

The purpose of this study was to investigate the role of protégé self‐presentation by self‐disclosure, modesty, and self‐monitoring in mentoring.

Design/methodology/approach

This study used three data sources (i.e. employees, peers, and mentors) and a longitudinal design over a period of two years.

Findings

Employee self‐disclosure and modesty at time 1 predicted an increase in mentoring received and mentoring given at time 2. Further, self‐monitoring moderated the modesty‐mentoring given relationship such that employees high in self‐monitoring had the strongest positive relationship between modesty at time 1 and mentoring given two years later. Also, modesty interacted with self‐monitoring at time 1 to influence the number of mentors involved with employees. That is, the modesty – number of mentors relationship was positive for those high in self‐monitoring, and negative for those low in self‐monitoring.

Research limitations/implications

Employees can exercise influence over the amount and type of mentoring experiences they receive based on the style on interaction they utilize with potential mentors, with specific reference to self‐monitoring and the use of modesty.

Practical implications

It is modesty, and early career employees' ability to present it well, that will lead to positive affect (i.e. liking) and behavior (e.g. benevolence and generosity) by senior managers.

Originality/value

Investigates the role of protégé self‐presentation by self‐disclosure, modesty, and self‐monitoring in mentoring.

Details

Career Development International, vol. 13 no. 3
Type: Research Article
ISSN: 1362-0436

Keywords

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Article
Publication date: 12 May 2020

Sally Lindsay, Mana Rezai, Winny Shen and Brent Lyons

Many employers struggle with how to have a disability disclosure discussion with their employees and job candidates. The primary purpose of this study was to identify…

Abstract

Purpose

Many employers struggle with how to have a disability disclosure discussion with their employees and job candidates. The primary purpose of this study was to identify issues relevant to disability disclosure discussions. In addition, we explored how simulations, as an educational tool, may help employers and managers.

Design/methodology/approach

Seven participants (four employers and three human resource professionals) took part in this study. We used a qualitative design that involved two focus group discussions to understand participants' experiences of building a simulation training scenario that focused on how to have a disability disclosure discussion. The simulation sessions were audio-recorded and analyzed using an open-coding thematic approach.

Findings

Four main themes emerged from our analysis. Three themes focused on issues that participants identified as relevant to the disability disclosure process, including: (1) creating a comfortable and safe space for employees to disclose, (2) how to ask employees or job candidates about disability and (3) how to respond to employees disability disclosure. A fourth theme focused on how simulations could be relevant as an educational tool.

Originality/value

Developing a simulation on disability disclosure discussions is a novel approach to educating employers and managers that has the potential to help enhance diversity and inclusion in the workplace. Further, the process that we followed can be used as a model for other researchers seeking to develop educational training scenarios on sensitive diversity and inclusion topics.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 39 no. 8
Type: Research Article
ISSN: 2040-7149

Keywords

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