A Comparative Analysis of Labor Rights Reporting on Financial Crisis
Labor rights reporting as part of human capital disclosure is an important area of corporate reporting as it highlights part of the corporate’s social interest. This paper emphasizes the international issues of financial crisis by analyzing the differences in the labor rights disclosure before an...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
UMT
2017
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| Subjects: | |
| Online Access: | http://ir.unimas.my/id/eprint/18370/ http://ir.unimas.my/id/eprint/18370/1/A%20COMPARATIVE%20ANALYSIS%20OF%20LABOR%20RIGHTS%20REPORTING%209abstract%29.pdf |
| _version_ | 1848838497166688256 |
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| author | Salawati, Sahari Noradiva, Hamzah Mohamat Sabri, Hassan Ridhuan, Che Abdul Rahman Mohd Waliuddin, Mohd Razali |
| author_facet | Salawati, Sahari Noradiva, Hamzah Mohamat Sabri, Hassan Ridhuan, Che Abdul Rahman Mohd Waliuddin, Mohd Razali |
| author_sort | Salawati, Sahari |
| building | UNIMAS Institutional Repository |
| collection | Online Access |
| description | Labor rights reporting as part of human capital disclosure is an important area
of corporate reporting as it highlights part of the corporate’s social interest. This paper
emphasizes the international issues of financial crisis by analyzing the differences in the
labor rights disclosure before and after the crisis. Hence, drawing upon legitimacy theory
of organizations, this study posits that in an attempt to legitimize corporate activities, the
corporate would practice different disclosure strategies in different situations. To analyze
the items disclosed, content analysis technique and the comparative analysis were used
in order to significantly measure the difference of labor rights disclosure during and soon after the global financial crisis. However, the results revealed that there were no significant differences in labor rights reporting on such selected periods. This study offers an insight on the international issues of financial crisis and its significant towards labor rights reporting whereby it could guide the corporation regarding to the voluntary
disclosure specifically on the labor rights during financial crisis |
| first_indexed | 2025-11-15T06:56:29Z |
| format | Article |
| id | unimas-18370 |
| institution | Universiti Malaysia Sarawak |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T06:56:29Z |
| publishDate | 2017 |
| publisher | UMT |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | unimas-183702017-10-31T04:10:55Z http://ir.unimas.my/id/eprint/18370/ A Comparative Analysis of Labor Rights Reporting on Financial Crisis Salawati, Sahari Noradiva, Hamzah Mohamat Sabri, Hassan Ridhuan, Che Abdul Rahman Mohd Waliuddin, Mohd Razali H Social Sciences (General) Labor rights reporting as part of human capital disclosure is an important area of corporate reporting as it highlights part of the corporate’s social interest. This paper emphasizes the international issues of financial crisis by analyzing the differences in the labor rights disclosure before and after the crisis. Hence, drawing upon legitimacy theory of organizations, this study posits that in an attempt to legitimize corporate activities, the corporate would practice different disclosure strategies in different situations. To analyze the items disclosed, content analysis technique and the comparative analysis were used in order to significantly measure the difference of labor rights disclosure during and soon after the global financial crisis. However, the results revealed that there were no significant differences in labor rights reporting on such selected periods. This study offers an insight on the international issues of financial crisis and its significant towards labor rights reporting whereby it could guide the corporation regarding to the voluntary disclosure specifically on the labor rights during financial crisis UMT 2017 Article PeerReviewed text en http://ir.unimas.my/id/eprint/18370/1/A%20COMPARATIVE%20ANALYSIS%20OF%20LABOR%20RIGHTS%20REPORTING%209abstract%29.pdf Salawati, Sahari and Noradiva, Hamzah and Mohamat Sabri, Hassan and Ridhuan, Che Abdul Rahman and Mohd Waliuddin, Mohd Razali (2017) A Comparative Analysis of Labor Rights Reporting on Financial Crisis. Journal of Business and Social Development, 5 (2). pp. 9-18. ISSN 2289-2915 http://jbsd.umt.edu.my/wp-content/uploads/sites/53/2017/09/2-A-Comparative-web.pdf |
| spellingShingle | H Social Sciences (General) Salawati, Sahari Noradiva, Hamzah Mohamat Sabri, Hassan Ridhuan, Che Abdul Rahman Mohd Waliuddin, Mohd Razali A Comparative Analysis of Labor Rights Reporting on Financial Crisis |
| title | A Comparative Analysis of Labor Rights Reporting on Financial Crisis |
| title_full | A Comparative Analysis of Labor Rights Reporting on Financial Crisis |
| title_fullStr | A Comparative Analysis of Labor Rights Reporting on Financial Crisis |
| title_full_unstemmed | A Comparative Analysis of Labor Rights Reporting on Financial Crisis |
| title_short | A Comparative Analysis of Labor Rights Reporting on Financial Crisis |
| title_sort | comparative analysis of labor rights reporting on financial crisis |
| topic | H Social Sciences (General) |
| url | http://ir.unimas.my/id/eprint/18370/ http://ir.unimas.my/id/eprint/18370/ http://ir.unimas.my/id/eprint/18370/1/A%20COMPARATIVE%20ANALYSIS%20OF%20LABOR%20RIGHTS%20REPORTING%209abstract%29.pdf |