Human capital reporting: evidences from the banking sector of Bangladesh

This study aims at examining the nature and extent of voluntary human capital reporting in the annual reports of 27 banks out of 30 listed banks on Dhaka Stock Exchange, Bangladesh. By using the content analysis framework of theme, form, amount and location; the study finds that all the banks report HC in their annual reports, where ‘employee training and development’ has been found to be the highest reported theme. This study, perhaps for the first time, has uncovered that five Bangladeshi banks offers dedicated sections for reporting HC in their annual reports. Moreover, this study unfolds that approximately 93% of the sample banks report HC quantitatively. The HC reporting themes highlighted in this study can be used as a model by the banks of Bangladesh and other emerging economies in augmenting their HC reporting in the annual reports.