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The topic of employee reporting has attracted the interests of practitioners and academics in recent years, particularly in relation to the annual published financial ducuments, known as an Employee Report, used by a number of companies. The practice of giving financial information to employees can be traced back to the last century, although its more popular use dates from the Second World War.

To assess: (1) the prevalence of specific work practices that incorporate use of information and communication technology (ICT), (2) whether these practices are connected to employee distress or productivity via work extension or social network processes; (3) the implications of ICT-based work practices for the work/family interface.

We draw on the 2008 Pew Networked Workers data collected from a nationally representative sample of workers and use logistic regression methods to investigate links among use of specific ICT-based practices and increases in distress or productivity.

(1) Use of e-mail, instant messaging, texts, and social networking sites at work varies by demographic, organization, and job characteristics, and (2) ICT-based work extension, social network expansion, and connectivity to work colleagues are linked to increases in distress and productivity. Connecting with family or friends while at work can reduce the likelihood that an employee reports an increase in work stress.

Limitations include a cross-sectional design, age of the data, missing data, and measurement issues. Even with these limitations, there are few investigations drawing from national samples of employees that can assess work-related ICT use with this level of depth.

Findings point to technological innovation as an important factor influencing work extension and social network processes and connect this to changes in employee distress and productivity. The focus on productivity is especially important given the emphasis that previous research has placed on linking ICT use and employee distress.

The disclosure of financial information to trade unionists has received widespread attention in recent years and detailed lists providing specific guidance on the type of information to be disclosed have been published. The disclosure of information to individual employees, however, has received less attention and no clear understanding of the purpose and status of employee reports appears to have emerged.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

Customer feedback can help to identify problem areas and strengths, and generate ideas for service improvements. Most feedback is given to frontline employees directly rather than submitted through formal channels. UZnfortunately, employees tend to be reluctant to report such unsolicited feedback. This paper seeks to explore key drivers of employees' willingness to report customer feedback to facilitate organizational learning. Specifically, the paper examines the joint effects of relational social capital, structural social capital, feedback valence (FV) (positive versus negative), and the intended use of information (service improvement versus performance evaluation) on employees' willingness to report unsolicited customer feedback back to the organization.

The paper used two studies. First, semi‐structured in‐depth interviews of employees across organizational levels in two service firms were conducted to explore the relationships between the variables of interest. Second, a quasi‐experimental study was conducted in which FV and intended use of information were manipulated in a true experimental design, and respondents' organization served as backdrop to measure relational and structural social capital.

FV and the intended use of information moderate the impact of social capital on employees' reporting intention. Specifically, the authors found that social capital had a positive impact on employees' willingness to report negative feedback used for evaluation purposes (social capital was less important when used for service improvements). In contrast, for positive feedback, social capital had a positive impact when feedback was used for service improvements (but less so in an evaluation context where staff were naturally motivated to report positive feedback).

Firms need to boost social capital to enhance employees' willingness to report negative feedback that is used for performance evaluation, and positive feedback that is used for understanding and cementing strengths. Social capital can be enhanced through increasing trust and a shared vision (through open and frequent communications), and through providing incentives (rewards and recognition) and improved reporting processes, infrastructure, and training.

Service employees' reporting behavior of customer feedback received is important but under‐researched. This paper is a first step into understanding the drivers of employees' willingness to report such feedback.

This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice.

A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company.

This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness.

The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested.

The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice.

The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment.

The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

This paper aims to increase the understanding of the types of insider financial frauds that occur within small businesses by focusing on a sample of businesses that have not employed a certified fraud examiner (CFE) in response to employee theft.

The survey data analyzed come from 102 small businesses (100 employees or fewer) in a midsized Midwestern city in the USA, and reflect 125 reported employee thefts.

The study results indicate that small businesses that do not hire a CFE report certain thefts with greater and lower frequencies as compared to small businesses that do hire a CFE. For particular types of frauds, CFEs may be no more useful than the efforts of business owners or managers, and other employees.

There may be important organizational differences between businesses that hire CFEs and those that do not, differences related to the ways in which business finances are maintained, the ways in which specific controls are used and the ability of employees to access business resources. These factors may create business-based opportunity structures that make particular types of insider financial frauds more or less likely to occur within a particular business.

Existing research on insider financial frauds may not appropriately account for small businesses that cannot afford, or are unwilling, to hire a CFE. The findings discussed in this paper contribute to a more complete picture of the types of frauds that small businesses experience, as well as how these businesses deal with insider theft.