Substantive or Symbolic?

Abstract: The evolution of reporting about employees in the 20th century culminated in the mandatory disclosures of the Companies Act (1985). This paper reports upon a study of the employee reporting practices of FTSE 100 companies that was carried out by examining the year 2000 annual report and accounts. The analysis whilst noting a wide range of practice among these companies, finds that their annual reports indicate an apparent disregard for the statutory disclosures. Even where such disclosures are made, they often appear to lack any conviction, adhering only to threshold compliance