Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia
The frequency of Occupational illnesses, injuries, and accidents has increased recently, becoming a significant problem in developing countries. This research examines the Level of Human Resource Safety Reports (HRSR) and the type of reporting based on the GRI 2018 safety guidelines constructed repo...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2024-01-01
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| Series: | SHS Web of Conferences |
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| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_04005.pdf |
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| author | Jahid Md. Abu Wahyuni Fitri Garad Askar |
| author_facet | Jahid Md. Abu Wahyuni Fitri Garad Askar |
| author_sort | Jahid Md. Abu |
| collection | DOAJ |
| description | The frequency of Occupational illnesses, injuries, and accidents has increased recently, becoming a significant problem in developing countries. This research examines the Level of Human Resource Safety Reports (HRSR) and the type of reporting based on the GRI 2018 safety guidelines constructed reporting index checklist. The empirical study is analysed based on the evidence from annual reports of textile firms listed in the Indonesia Stock Exchange (IDX) from 2018 to 2022 for five years. The study findings empirically show that adopting GRI human resource safety guidelines contributes to better safety performance for textile firms in Indonesia in the short term and is gradually increasing. Overall, for all the periods reported on average, approximately 3.57 percent of the item keywords reported the HRSR index in the annual reports, and the number of keywords is approximately 14.69 percent of the HRSR index. The nonfinancial keywords reporting for the sample firms reported an average of approximately 4.71 percent, and the total word average was approximately 44.52 percent of the HRSR index. Longitudinal studies are necessary, while industry-specific research can create customized frameworks. The identification of best practices can be achieved by examining the impact of corporate governance and the function of technology in reporting. |
| format | Article |
| id | doaj-art-74ffcac9a63d441aad511e28efa7e1f1 |
| institution | OA Journals |
| issn | 2261-2424 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj-art-74ffcac9a63d441aad511e28efa7e1f12025-08-20T02:36:06ZengEDP SciencesSHS Web of Conferences2261-24242024-01-012010400510.1051/shsconf/202420104005shsconf_icdsa2024_04005Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from IndonesiaJahid Md. Abu0Wahyuni Fitri1Garad Askar2Department of Accounting, Faculty of Economics and Business, Universitas MuhammadiyahDepartment of Accounting, Faculty of Economics and Business, Universitas MuhammadiyahDepartment of Management, Faculty of Economics and Business, Universitas MuhammadiyahThe frequency of Occupational illnesses, injuries, and accidents has increased recently, becoming a significant problem in developing countries. This research examines the Level of Human Resource Safety Reports (HRSR) and the type of reporting based on the GRI 2018 safety guidelines constructed reporting index checklist. The empirical study is analysed based on the evidence from annual reports of textile firms listed in the Indonesia Stock Exchange (IDX) from 2018 to 2022 for five years. The study findings empirically show that adopting GRI human resource safety guidelines contributes to better safety performance for textile firms in Indonesia in the short term and is gradually increasing. Overall, for all the periods reported on average, approximately 3.57 percent of the item keywords reported the HRSR index in the annual reports, and the number of keywords is approximately 14.69 percent of the HRSR index. The nonfinancial keywords reporting for the sample firms reported an average of approximately 4.71 percent, and the total word average was approximately 44.52 percent of the HRSR index. Longitudinal studies are necessary, while industry-specific research can create customized frameworks. The identification of best practices can be achieved by examining the impact of corporate governance and the function of technology in reporting.https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_04005.pdfgri 2018 safety guidelineshuman resource safety reportingtextile sectorannual reportscontent analysisdeveloping country |
| spellingShingle | Jahid Md. Abu Wahyuni Fitri Garad Askar Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia SHS Web of Conferences gri 2018 safety guidelines human resource safety reporting textile sector annual reports content analysis developing country |
| title | Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia |
| title_full | Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia |
| title_fullStr | Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia |
| title_full_unstemmed | Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia |
| title_short | Human Resource Safety Reporting in Annual Reports of Textile Companies: A Study from Indonesia |
| title_sort | human resource safety reporting in annual reports of textile companies a study from indonesia |
| topic | gri 2018 safety guidelines human resource safety reporting textile sector annual reports content analysis developing country |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_04005.pdf |
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