Accounting for stress: a comparative analysis of corporate reporting on work-related stress by UK, German and Greek companies
Meetings and Proceedings
Work-related stress seems to be on the rise in recent years, and the contemporary prolonged financial uncertainty appears to have further contributed to it. However there seems to be a lack of studies investigating associated corporate disclosures. This paper attempts to contribute to this area by exploring the reporting on work-related stress, by some of the largest companies in the UK, Germany and Greece, through an investigation of their annual and ‘stand-alone’ reports and websites. Although it was expected that the inherent cultural differences among the investigated organisations would trigger some diversity in their stress-related reporting, a, by and large, complete absence of such reporting is found, with organisations from all countries limiting their references to, utmost, lip-service. The paper moves on to suggest potential reasons for this profound lack of relevant disclosure and highlights ways forward.
Paper presented at 22nd CSEAR International Congress on Social and Environmental Accounting Research, St Andrews, 01 Sep 2010 - 03 Sep 2010
22nd CSEAR International Congress on Social and Environmental Accounting Research, 2010-09-01, 2010-09-03, St Andrews