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| Author: | Johansen, T.R. |
| Title: | Employees, non-financial reports and institutional arrangements: A study of accounts in the workplace |
| Journal: | European Accounting Review
2010 : VOL. 19:1, p. 97-130 |
| Index terms: | accounting accounts reports employees Scandinavia Nordic countries Denmark |
| Language: | eng |
| Abstract: | Non-financial (hereafter as: n-f.) reports (as: rpts.), e.g. sustainability, social responsibility and ethical rpts., claim to make organizations accountable to a range of stakeholders. This paper aims to assess the materiality of n-f. rpts. to employees in the light of enterprise-level arrangements with employees potentially impacting decision making. Drawing on interviews with Danish employee representatives and archival material in organizations claiming to be accountable to stakeholders, incl. employees, through the preparation of n-f. rpts., this paper suggests that, from the employee perspective, formal rpts. represent a limited contribution to accountability, institutional arrangements appearing more important for this stakeholder group. |
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