Keywords: Labor disclosure
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Journal Articles
Journal of Human Resource Costing & Accounting (2012) 16 (4): 320–340.
Published: 26 October 2012
... visible public companies in 57 separate countries. A total of 14 Global Reporting Initiative (GRI) items are used as the benchmark of labor disclosure checklist. Findings The authors' results provide evidence that the overall level of labor‐style communication is 66.4 percent. Companies in emerging...

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