摘要：Currently, companies have become increasingly concerned with demonstrating their social engagement with their stakeholders, including their employees. Responsible management of workers and the transparency of that management is the subject of analysis in this paper. Because there are differences in the reporting requirements in European countries, this study analyses social transparency as determined by national institutional characteristics. The research is focused on a sample of 195 companies listed on the main stock exchanges of Germany, Spain, Sweden, and the United Kingdom. The results show quantitative differences in information about responsible human resource management practices as well as homogeneity in the employment of reference standards, with the exception of companies in the United Kingdom.
