Some human capital classes were the most frequently disclosed (employee relations and employee measurement)
while others were the least disclosed (equity issues and workplace safety). The most disclosed classes gave rise to
the most tensions and the least disclosed classes gave rise to the least tensions. The restructuring undertaken by
firms replaced unskilled and semi-skilled workers with technology. This activity created most tensions with the social
constituent, the support of which was needed by firms for capital accumulation. On the other hand, lack of government
support for enabling the disabled to work, absence of workers’ compensation for disabled workers, restrictive
legislation for women with regard to work hours, and cultural attitudes about work suitable for women, created
the least tensions between constituents and firms in relation to their capital accumulation. Hence the annual report
disclosures were driven by the level of contemporary tensions between firms and constituents, as perceived by the
firms.