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Human capital reporting: evidences from the banking sector of Bangladesh

Author

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  • Mir Mohammed Nurul Absar
  • Azlan Amran
  • Mehran Nejati

Abstract

This study aims at examining the nature and extent of voluntary human capital reporting in the annual reports of 27 banks out of 30 listed banks on Dhaka Stock Exchange, Bangladesh. By using the content analysis framework of theme, form, amount and location; the study finds that all the banks report HC in their annual reports, where 'employee training and development' has been found to be the highest reported theme. This study, perhaps for the first time, has uncovered that five Bangladeshi banks offers dedicated sections for reporting HC in their annual reports. Moreover, this study unfolds that approximately 93% of the sample banks report HC quantitatively. The HC reporting themes highlighted in this study can be used as a model by the banks of Bangladesh and other emerging economies in augmenting their HC reporting in the annual reports.

Suggested Citation

  • Mir Mohammed Nurul Absar & Azlan Amran & Mehran Nejati, 2014. "Human capital reporting: evidences from the banking sector of Bangladesh," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 11(3), pages 244-258.
    • Handle: RePEc:ids:ijlica:v:11:y:2014:i:3:p:244-258
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    Cited by:

    1. Nitin Simha Vihari & Bindu Singh & M.K. Rao, 2016. "Relationship between human capital management and organisational performance: an empirical evidence from select Indian banks," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 13(1), pages 1-26.
    2. Md Suliman Hossin & Mohammad Arije Ulfy & Idris Ali & Md.Wasiul Karim, 2021. "Challenges in Adopting Artificial Intelligence (AI) in HRM Practices: A study on Bangladesh Perspective," Working Articles, International Fellowship Journal of Interdisciplinary Research, vol. 1(1), pages 66-73.

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