For many years, the intangible assets are becoming an increasingly important source of competitive advantage between contemporary enterprises. This limits the relevance of financial measures based on data from traditional financial statements and increases the need for hard data on intangible...

This paper examines the role that human capital plays in firm's strategic decisions. It focuses on long-distance corporate relocations which present certain trade-offs in terms of human capital and modifies firms' relationship with the labour force. It is assessed to what extent having (an...

Our paper strives to analyse quantity and content of voluntary disclosures relating to human resources within annual reports of the largest corporations domiciled in the Czech Republic. In this context, we distinguish disclosures on social responsibility (which are interesting especially for...