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. Respondents noted that reducing employee numbers involved
negotiating with the employee unions, which often opposed it. Firms were conscious that a tension had arisen due to
job insecurity and that they needed strategies to motivate employees, in order to increase their capital accumulation. As
a strategy firms proactively disclosed in their annual reports the good relations they maintained with their employees