In the case study based interview, three underlying motivations emerged for a firm to disclose employee contribution. First, respondents unanimously indicated that their firms were restructuring their activities, and one such measure was reducing staff numbers to increase profitability. Second, the government looked to these top listed firms to steer the knowledge-based economy in the deregulated economic environment. Third, respondents said that capital providers such as investors perceived that good relations between a firm’s management and workers’ unions enabled the firm to increase capital accumulation.