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Human capital reporting as a source of reliable information for marketing communication process in a socially responsible company

Wojciech Koziol

Abstract: Over the last years, we can observe the rise of social awareness in relations to the social responsibility of enterprises, especially in the developed countries. The rise of demand for this type of information is primarily faced from the side of stakeholders, especially the customers. In effect, the information on the socially responsible actions of companies is becoming a topic of marketing communication. At the same time, the company’s efficiency measures in relation to the undertaking and communicating of socially responsible actions is an important information for stakeholders, especially investors.

The aim of this paper is to present the original method of the company’s human capital reporting. The report can be a basis of standardized and reliable information on the value of human capital and the level of monetary compensation for the human capital. This information can be very useful for the marketing communication as it allows for the evaluation of fulfilment of company’s obligations towards employees.

The article represents a case study of two Polish companies. For each employee of the researched companies, the value of human capital has been estimated according to the original measurement method fully based on the measurement principles applied in accounting. It led to the construction of a report allowing for the structure analysis of employees’ human capital. Moreover, the report allows for defining of the human capital compensation level. The cost of human capital is 8% annually – as a result, the report allows for the statement of fairness of real pay.

Development of human capital reporting represents not only the social aspect of the CSR research but also comes up against expectations placed on a financial reporting in the face of the increase of importance of intangible resources for the company’s output.

Additional Info

  • Author(s) Name: Wojciech Koziol[1]
  • Author(s) Affiliation: [1]Accounting Department, Cracow University of Economics, Cracow, Poland
  • Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.
  • Keywords: Corporate Social Responsibility, CSR reporting, marketing communications, human capital, human capital reporting
  • Article Type: Research
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