Sustainable HRM Practices in Corporate Reporting

Shaped by the current turbulent era of macroeconomic forces, inclusive technological challenges Industry 4.0, and ubiquitous uncertainties, business environment its stakeholders hold high expectations for sustainable organizational practices, including harmonized comprehensible sustainability reporting. Increasingly, responsible behavior towards internal comes from within organizations, valuing employees as a key asset introducing human resource management (S-HRM) practices to motivate their workforce. Reporting on these S-HRM is in highest interests managers investors alike. Focusing involved parties, most particularly, paper contributes stakeholder theory. The literature review, previous studies’ interpretation critical assessment, GRI standards’ comparative analysis, Lawshe’s content validity approach have been applied methodological framework. With purpose extend scientific reporting, authors aim close gap between purely theoretical treaties more practically oriented studies findings areas give rise Practices Model, main goal this study. This model may serve instrument HRM reporting analysis auditing academia practitioners