Appendix A summarises the frequency count of human capital items and classes, as derived from the content
analysis. Table 1 outlines the data by human capital class disclosure in annual reports. A wider array of human capital
practices for each human capital class by sample firms is displayed in Appendix B. This sample of firms disclosed
the following human capital classes (in descending order of frequency): employee relations, employee measurement,
training and development, entrepreneurial skills, employee welfare, equity issues, and workplace safety. Each human
capital class is discussed below.