Proceedings of the International Scientific-Practical Conference “Business Cooperation as a Resource of Sustainable Economic Development and Investment Attraction” (ISPCBC 2019)

Human Capital as an Element of Integrated Reporting

Authors
Olga Soboleva, Yelena Naumova, Denis Dubkov
Corresponding Author
Olga Soboleva
Available Online August 2019.
DOI
https://doi.org/10.2991/ispcbc-19.2019.16How to use a DOI?
Keywords
labor resources, human capital, innovative economics, integrated reporting, system of indicators, qualification, report’s transparency
Abstract

The article is devoted to the discussion of the concept “human capital” in general and in terms of its representation in the Integrated Reporting and the Sustainability Reporting. Scientific views on the concept “human capital” are systematized and its main characteristics are highlighted. A theoretical model for presenting human capital in the reporting of a new generation has been proposed, and a grouping of specific indicators for public disclosure of information about human capital has been developed.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Cite this article

TY  - CONF
AU  - Olga Soboleva
AU  - Yelena Naumova
AU  - Denis Dubkov
PY  - 2019/08
DA  - 2019/08
TI  - Human Capital as an Element of Integrated Reporting
BT  - Proceedings of the International Scientific-Practical Conference “Business Cooperation as a Resource of Sustainable Economic Development and Investment Attraction” (ISPCBC 2019)
PB  - Atlantis Press
SP  - 577
EP  - 581
SN  - 2352-5428
UR  - https://doi.org/10.2991/ispcbc-19.2019.16
DO  - https://doi.org/10.2991/ispcbc-19.2019.16
ID  - Soboleva2019/08
ER  -