Aspects of people management and human capital shown in integrated report.

Abstract

Assuming that human capital is crucial for the development of an organization, its disclosure is relevant to evaluate and understand the value creation in terms of competitiveness and longevity of this organization, area of interest of the Integrated Reporting (RI), an instrument of organizational communication joined to its stakeholders, which connects financial information (accounting) and "non-financial", the use of six capital types that an organization manages and / or impact: financial, intellectual, manufacturing, relationship, natural and human. In this context, the purpose of this article is to evaluate how human capital is being evidenced in the Integrated Report, by the frequency of terms coming of Demo et al references. (2011) on management of people and grounds of Integrated Reporting. To this end, the Integrated Reports were analyzed in eleven companies that are part of the RI pilot program in Brazil. The research is qualitative and exploratory with data analysis performed by the software Atlas Ti 6.2. The results indicate that eight of the eleven companies analyzed include policies and people management practices in their reports, regardless of the report name. Another finding is that the GP of items covered in the theoretical framework, the two most frequently in the reports are training and performance assessment; and the less frequent are rewards and recruitment & selection. Finally, Governance and Ethics are not the items that stand out as motivators of human capital.