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An investigation of voluntary disclosures of human resources by Vietnamese listed firms

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The paper investigates the improvements of voluntary of human resource disclosure practices by Vietnamese listed firms between 2016 and 2018, using content analysis of corporate annual reports of 100 top listed companies on Ho Chi Minh Stock Exchange (HOSE). The results indicate that there is a generally upward trend for the disclosure of all human resource categories as well as the overall human resources over the investigated period. Among five disclosed categories, the most highly reported category is Boar of directors (BOD) related items whereas the least reported category is health and safety related items for over the 3 years period.
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An investigation of voluntary disclosures of human resources by Vietnamese listed firms

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