The Practice of Human Capital Reporting Among Australian Financial Institutions

Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby’s (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds significant diversity in levels and focus of human capital reporting and significant reporting that exhibited corporate social responsibility-stakeholder concerns. These findings have implications for policy and research in terms of extended performance reporting.