Influence of board characteristics on human capital disclosure using the SABPP HR reporting framework

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dc.contributor.advisorMagau, Mpho D.en_ZA
dc.contributor.authorScholtz, Kellyen_ZA
dc.contributor.otherStellenbosch University. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology.en_ZA
dc.date.accessioned2024-03-06T13:40:22Z
dc.date.accessioned2024-04-26T12:50:47Z
dc.date.available2024-03-06T13:40:22Z
dc.date.available2024-04-26T12:50:47Z
dc.date.issued2024-03
dc.descriptionThesis (MCom)--Stellenbosch University, 2024.en_ZA
dc.description.abstractENGLISH SUMMARY: Disclosure of human capital in annual reports is increasingly becoming crucial in corporate disclosure and for responsible investing, yet the executive board of directors seems less transparent with people-related information. Human capital disclosure allows the investment community to dissect the impact of human resource solutions on organisational performance and future business earnings, hence the public-listed companies are expected to reduce information asymmetry by aligning with the international corporate reporting requirements. The aim of this study was to examine the influence of the board characteristics on human capital disclosure using the human resource reporting framework of the South African Board for People Practices as an assessment tool. Specifically, the board characteristics were the size, gender diversity, structure, meeting attendance, education, experience and age, which were key predictors of human capital disclosure in the study. A quantitative-based cross-sectional design approach was applied to a sample of the top 100 companies listed on the Johannesburg Stock Exchange for the year 2021. The population of this study includes all listed companies on the Johannesburg Stock Exchange for the year 2021. In terms of the measurement instrument, a human capital disclosure index was constructed based on the South African Board for People Practices human resource reporting framework containing five dimensions, namely, human capital availability (10 items), human capital wellbeing (10 items), human capital investment and growth (7 items), human capital contribution (5 items) and human capital wealth creation (7 items). The Statistics Package for Social Sciences was used to analyse data by computing descriptive, correlations and multiple regression outputs. The results indicated that board meeting attendance plays a significant role in disclosing information on human capital attraction, investment, and value-add towards investor confidence than the other board characteristics. Therefore, human resource executives are expected to lead people management systems that provide the board of directors with credible and accurate value-relevant information for integrated reporting. The limitation of the study is the focus on the integrated reports as sources of human capital disclosure, yet the sustainability reports also contain people-related information. Lastly, cross-sectional data does not provide patterns of human capital disclosure over a period, which can be obtained through panel data analysis. These fundamental gaps serve as potential areas for future research to be explored using a sample of more than 100 Johannesburg Stock Exchange-listed companies.en_ZA
dc.description.abstractAFRIKAANSE OPSOMMING: Die bekendmaking van menslike kapitaal in jaarverslae raak al hoe meer deurslaggewend in korporatiewe bekendmaking en vir verantwoordelike belegging, dog blyk dit dat uitvoerende direksies minder deursigtig word met mensverwante inligting. Die bekendmaking van menslike kapitaal stel die beleggingsgemeenskap in staat om die impak van menslikehulpbronoplossings op organisatoriese prestasie en toekomstige sakeverdienste te ontleed; derhalwe word daar van openbaar genoteerde maatskappye verwag om inligtingsasimmetrie te verminder deur met internasionale korporatiewe verslagdoeningsvereistes in lyn te kom. Hierdie studie het beoog om die invloed van direksiekenmerke op die bekendmaking van menslike kapitaal krities te ondersoek met behulp van die menslikekapitaalverslagdoeningsraamwerk van die Suid-Afrikaanse Raad vir Mensepraktyke as die assesseringsinstrument. Die direksiekenmerke ter sprake was grootte, genderdiversiteit, struktuur, bywoning van vergaderings, opvoeding, ondervinding en ouderdom, wat in hierdie studie die hoofvoorspellers van die bekendmaking van menslike kapitaal was. ʼn Dwarssnitontwerp met ʼn kwantitatiewe grondslag is toegepas op ʼn steekproef van die top 100 maatskappye wat in 2021 op die Johannesburgse Effektebeurs genoteer was. Vir die meetinstrument is ʼn bekendmakingsindeks van menslike kapitaal met vyf dimensies op grond van die Suid-Afrikaanse Raad vir Mensepraktyke se menslikekapitaalverslagdoeningsraamwerk gekonstrueer; naamlik, beskikbaarheid van menslike kapitaal (10 items), welstand van menslike kapitaal (10 items) belegging in en groei van menslike kapitaal (7 items), menslikekapitaalbydrae (5 items) en menslikekapitaalwelvaartskepping (7 items). Die Statistiese Pakket vir Sosiale Wetenskappe (SPSS) is gebruik om data te ontleed deur die berekening van beskrywings-, korrelasie- en regressie-uitsette. Die resultate dui daarop dat die bywoning van direksievergaderings, in vergelyking met die ander direksiekenmerke, ʼn meer beduidende rol speel in die bekendmaking van inligting oor menslikekapitaalaantrekking en -belegging, en toegevoegde waarde ten opsigte van beleggersvertroue. Daar word dus van menslikehulpbronbestuursbeamptes verwag om mensebestuurstelsels te lei wat die direksie van geloofwaardige en akkurate waarde-relevante inligting vir geïntegreerde verslagdoening voorsien. Die studie is beperk omdat dit slegs op geintegreerde verslae as bronne van menslikekapitaalbekendmaking fokus, terwyl volhoubaarheidsverslae ook mensverwante inligting bevat. Dwarssnitdata bied ook nie patrone van menslikekapitaalbekendmaking oor ʼn tydperk nie. Dit kan wel deur paneeldataontleding bekom word. Hierdie grondliggende gapings kan moontlik deur toekomstige navorsing met ʼn steekproef van meer as 100 genoteerde maatskappye verken word.af_ZA
dc.description.versionMasters
dc.format.extentxvi, 106 pages ; includes annexures
dc.identifier.urihttps://scholar.sun.ac.za/handle/10019.1/130307
dc.language.isoen_ZAen_ZA
dc.publisherStellenbosch : Stellenbosch University
dc.rights.holderStellenbosch University
dc.subject.lcshHuman capital -- Performanceen_ZA
dc.subject.lcshPerformance -- Managementen_ZA
dc.subject.lcshHuman capital -- Managementen_ZA
dc.subject.lcshJohannesburg Stock Exchangeen_ZA
dc.subject.nameUCTD
dc.titleInfluence of board characteristics on human capital disclosure using the SABPP HR reporting frameworken_ZA
dc.typeThesisen_ZA
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