Human resources disclosures in the annual reports of Pacific Island countries' entities

This paper explores the provision of human resources disclosure (HRD) in the annual reports of the Pacific Island countries (PIC), and compares and contrasts PIC user and preparer needs of HRD through the medium of mailed survey. Multiple regression testing for significance between the level of HRD and ethnic background, industry, entity and size attributes is not significant for the overall model. However, the results indicate that there are low disclosure levels for the eight components of HRD, suggesting that HRD is not central to preparers’ presentation of PIC annual reports. Surprisingly, results show no significant difference between users’ and preparers’ rating of the importance of eight components of HRD issues. A partially significant result was found for the HRD component Employment minorities or women, but both users and preparers ranked this lowest.