This paper investigates the literary corpus on the role of human resources in non-financial reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the academic literature that constitutes this field, discussing whether the entry into force of the directive in 2017 on social and environmental issues extends and deepens the dissemination of human resources as a lever for sustainability. A bibliometric analysis was conducted on a database containing 108 publications in English language with a publication date from 2013 to 2019. The findings show that research published on non-financial reporting per the Directive focuses on performance, trust, and quality of disclosure in terms of social and environmental issues, while the human resources discussed in the Directive are still under investigation. Besides, considering that the Directive is in line with the 2030 Agenda, the findings also outline the existing literary framework on the and sustainability reports and Sustainable Development Goals (SDGs). The article contributes to the existing literature systematizing the studies on the topic. It represents a start point for the scholars to develop future research on non-financial disclosure focused on human resources and related sustainable practices adopted by companies as key factors for sustainable organizations towards SDGs.

Human Resources Disclosure in the EU Directive 2014/95/EU Perspective: A Systematic Literature Review

Di Vaio, A.
;
Palladino, R.;Alvino, F.
2020-01-01

Abstract

This paper investigates the literary corpus on the role of human resources in non-financial reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the academic literature that constitutes this field, discussing whether the entry into force of the directive in 2017 on social and environmental issues extends and deepens the dissemination of human resources as a lever for sustainability. A bibliometric analysis was conducted on a database containing 108 publications in English language with a publication date from 2013 to 2019. The findings show that research published on non-financial reporting per the Directive focuses on performance, trust, and quality of disclosure in terms of social and environmental issues, while the human resources discussed in the Directive are still under investigation. Besides, considering that the Directive is in line with the 2030 Agenda, the findings also outline the existing literary framework on the and sustainability reports and Sustainable Development Goals (SDGs). The article contributes to the existing literature systematizing the studies on the topic. It represents a start point for the scholars to develop future research on non-financial disclosure focused on human resources and related sustainable practices adopted by companies as key factors for sustainable organizations towards SDGs.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11367/82129
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