摘要：Human resources are responsible for performing services or producing products for organizations to develop through these negotiations. Thus, the human factor has been a recurring topic of discussion in corporate and academic circles. Trying to understand the efforts made by companies to carry out the disclosure of information on human resources, we have listed up the following research objective: to analyze the factors that influence the voluntary disclosure level information about human resources of the companies listed on the IBrX-100 Index from 2009 to 2013. In order to execute this study, we analyzed the management reports, thus forming the level of disclosure of information on human resources; Posteriorly we listed the characteristics of the companies which had to be studied and we performed an inferential analysis through the development of a regression with data on a panel. As a result of this research, we was concluded that the factors which influence the process of disseminating voluntary information on human resources were: the size, because when companies are larger they seek to make more elucidations; the same happens to its profitability, showing that companies with a higher profitability exercise better the publicity figure; finally, regarding the social balance, once companies expose this demonstration, it assists the company’s legitimacy, showing the different social aspects, including the concern for the companies’ staff.
