Abstract
The disclosure of useful information in integrated reports is essential for decision-making processes by stakeholders or other users of such reports. Whilst there are six capitals identified in integrated reporting, which are considered value generators for a company, the disclosure of human capital performance was the focus of this study. Therefore, the objective of this research was to assess information disclosed in integrated reports of selected companies listed on the Johannesburg Stock Exchange (JSE) to determine best practices, as well as areas of development to enhance the disclosure of human capital in integrated reporting. The usefulness of the information and the value created through such content is analysed with the assistance of a human capital performance matrix. The study, therefore, allowed for the development and utilisation of an assessment tool for human capital performance, which can provide comparable content to determine value creation of companies across different industries and product/ service specialisation. This may otherwise be difficult due to the varying size, complexity of operations, and industry dynamics.
Key words: comparability, human capital (HC), human capital performance (HCP), integrated reporting (IR), value creation.