Assessing Human Capital Disclosure in Sustainability Reporting: Application of a South African Reporting Framework
サステナビリティ報告における人的資本開示の評価：南アフリカの報告フレームワークの適用 (AI 翻訳)
M. Magau
🤖 gxceed AI 要約
日本語
本研究は、南アフリカ人事実践委員会（SABPP）の人的資源報告フレームワークとGRI基準を統合し、サステナビリティ報告における人的資本（HC）情報の開示を評価するための指標を開発する。JSE上位100社を対象に因子分析を実施し、5次元からなる有効な開示指数を構築した。この指数はHR専門家がGRI基準に基づく価値関連情報の提供を可能にする実務的含意を持つ。
English
This study develops a disclosure index for human capital (HC) information in sustainability reporting by integrating the South African Board for People Practices (SABPP) framework and GRI standards. Analyzing the top 100 JSE-listed companies, exploratory factor analysis confirms a valid 5-dimensional index (availability, wellbeing, investment/growth, contribution, wealth creation). The index enables HR professionals to provide value-relevant HC disclosures aligned with GRI.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準が人的資本開示を重視しており、本論文の開示指数は日本企業の統合報告書や有価証券報告書における人的資本情報の充実に示唆を与える。特にGRI基準との整合性を担保した点は、国際的な比較可能性向上に寄与する可能性がある。
In the global GX context
With ISSB and global frameworks increasingly emphasizing human capital, this paper offers a structured index for assessing HC disclosure. While South African in origin, the methodology and dimensions are adaptable to other jurisdictions, supporting the global push for standardized sustainability reporting beyond climate metrics.
👥 読者別の含意
🔬研究者:Provides a validated disclosure index for human capital that can be tested or adapted in other contexts, contributing to the literature on sustainability reporting metrics.
🏢実務担当者:HR and sustainability teams can use the index to benchmark and improve human capital disclosures, ensuring alignment with GRI for stakeholder transparency.
🏛政策担当者:Regulators may find the index useful for developing or refining human capital reporting guidance, especially in emerging markets.
📄 Abstract（原文）
Human capital (HC) disclosure improves transparency on employee investment decisions and reduces information asymmetry, yet this is not aligned with the GRI standards in sustainability reporting. This study applies the human resource (HR) reporting framework of the South African Board for People Practices (SABPP) and the Global Reporting Initiative (GRI) standards to assess HC information in sustainability reporting. A cross-sectional design method was applied to a population of the top 100 companies listed on the Johannesburg Stock Exchange (JSE). Five dimensions of the framework, namely, human capital availability (HCA), human capital wellbeing (HCW), human capital investment and growth (HCIG), human capital contribution (HCC), and human capital wealth creation (HCWC), were utilized deductively to construct an assessment instrument/disclosure index. Exploratory factor analysis (EFA) was performed, and Cronbach’s alpha coefficients above 0.60 were generated for the five dimensions, thereby confirming the internal consistency and validity of the disclosure index. A key managerial implication is that the disclosure index will enable HR professionals to provide value-relevant information in sustainability reporting based on GRI standards. Therefore, a novel contribution of the study is the development of a disclosure index to specifically assess employee-related information in sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20448/ijsam.v10i1.8555first seen 2026-05-15 18:02:00 · last seen 2026-06-16 05:06:44
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