PERFORMANCE MEASURES OF THE HUMAN RESOURCES AREA AND ITS RELATIONSHIP WITH ECONOMIC PERFORMANCE INDICATORS

Abstract

This study aims to identify the relationship between economical and financial performance measures of companies and the disclosure of performance measures in the area of Human Resources, considered as proxies for measuring the value generated by the people for the organization. As Human Resources performance measure we understand the disclosure of actions in the area in non-mandatory reports, made available by the companies on their websites. The study, of quantitative nature, analyzed the site of the top 500 companies operating in Brazil, according to the list published by Exame magazine (ordered by their net income), seeking for the existence of disclosure of Human Resources performance indicators; these indicators were built by the study authors from the existing literature. The results show that companies do little promotion of indicators related to Human Resources management; in the companies that publish them, there is no strong association between such disclosure and the net income for the year. The results suggest that while human capital is considered one of the main sources of competitiveness, there is still no measures to better elucidate the relationship between people and the economic and financial results of the organizations. This gap can be better exploited.