Company Characteristics and Human Resource Disclosure in Greece

This paper reports the results of a study on human resource disclosure in Greece. It investigates the extent to which Greek companies disclose information about human resource in their annual reports and analyzes whether a number of firm characteristics are potential determinants of corporate social responsibility. Once the information was quantified, using regression analysis, the influence of certain company characteristics such as size, industry type, profitability, listing status and GRI guidelines was examined. The results confirm that firms with higher human resource ratings are the listed companies and companies that use the GRI guidelines to prepare corporate social reports. Company size, industry and profitability had no effect on disclosure level.