Employment relations reporting: Developments in New Zealand 2004-2006.

Abstract

Employment relations reporting is a voluntary practice carried out by some employers in New Zealand. It includes the disclosure of aggregated information about employee costs, activities and contributions in company and organisational annual reports. Employment and business law does not impose a consistent set of standards that employers must meet on this. However accounting theory and practice requires employers to record and report some employee costs and entitlements, and currently appears to encourage accounting for social responsibility. The aim of this paper is to discuss developments in employment relations reporting in the 2004-2006 period by NZ private and public sector organisations, and where possible to indicate any trends. A range of recent company and organisational annual reports will be surveyed and discussed in the paper. Where appropriate, contrasts and diversity in employment relations reporting will be highlighted.