Remember Denise Kingsmill's Accounting for people review of human capital management reporting in the UK?
Consultancy Mettle's blog has commented on an Australian Financial Review examination of HCM disclosures in the Australian ASX50:
"The results show great discrepancy between the top performers and those companies that are yet to see value in reporting on measures succh as staff satisfaction, culture, personal development and leadership competencies/attributes."
Well, the fact that this review found discrepancies at least suggests that things have moved on since Kingsmill found virtually no reporting.
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