2021
DOI: 10.1111/acfi.12755
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Employee disclosures in the grocery industry before the COVID‐19 pandemic

Abstract: We provide evidence on the consumer staples industry's commitment and accountability to employees prior to the COVID‐19 pandemic by analysing their employee‐related disclosures in annual reports. A high level of disclosure exists from 2004 to 2019 with 93 percent of the industry disclosing some information about employees. The highest categories of disclosure are remuneration, health and safety, and training and development. We find that total disclosure is significantly related to having employee share owners… Show more

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Cited by 8 publications
(17 citation statements)
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“…We use a quantitative content analysis for Foxconn's labour practice disclosures. This approach is frequently used in the literature (e.g., Zunker, 2013, 2015;Kent, et al, 2021). For descriptive purposes, we code the disclosures with a set of coding themes that reflects prevalent labour practice issues (Li et al, 2018).…”
Section: Discussionmentioning
confidence: 99%
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“…We use a quantitative content analysis for Foxconn's labour practice disclosures. This approach is frequently used in the literature (e.g., Zunker, 2013, 2015;Kent, et al, 2021). For descriptive purposes, we code the disclosures with a set of coding themes that reflects prevalent labour practice issues (Li et al, 2018).…”
Section: Discussionmentioning
confidence: 99%
“…This approach is frequently used in the literature (e.g. Kent and Zunker, 2013, 2015; Kent et al. , 2021).…”
Section: Methodsmentioning
confidence: 99%
See 2 more Smart Citations
“…H4. Being a controversial industry has a negative effect on stakeholder interaction; Finally, following the approach suggested by Kent et al (2021), the communication of topics linked to the social side of the corporate disclosures has been adopted as a proxy to verify the readiness of companies' communications on Twitter before the advent of the COVID-19 pandemic.…”
Section: Theoretical Frameworkmentioning
confidence: 99%