Human Resource Disclosure Practices of Banks in Bangladesh

This paper attempts to investigate the extent of human resource (HR) disclosure in the annual report of banks based on a HR disclosure framework. The study covers 93 annual reports of 31 schedule banks selected from 57 schedule banks of Bangladesh. Content analysis has been used to find out data and then it was coded into four categories. A descriptive framework has been used to analyze the extent of disclosing information and analysis of variance (ANOVA) is performed to determine the variations among the categories of HR disclosure. The result shows that among the seven categories of disclosure, description of the staff is in top position and staff recruiting holds the last position according to the frequency of disclosure in the annual reports. The analysis supports that the extent of HR disclosure increased over the three years (2015-2017) only for the five categories of disclosure including training and human capital; staff compensation, incentives, motivation; interaction with staff; health and safety at work; and staff recruiting. The findings also endorse that there are significant variations of HR disclosure among the types of banks for four categories of disclosure including description of the staff; training and human capital; health and safety at work; and staff recruiting. Finally, the study reveals that the state-owned commercial banks tend to disclose more HR information than the other types of banks