Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby’s (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds...

.................................................................................................................................. 2 1. Corporate Sustainability – an Introduction to Triple Bottom Line reporting........... 3 2. Measuring all indirect impacts ....................................................................................... 4 3. Unravelling the supply chain ....................