The Evolution of Sustainable HRM Reporting Practices in New Zealand's Top Listed Companies: A Longitudinal Analysis of Public Reports 2019-2023

Abstract

The study examines the evolution of Sustainable Human Resource Management (HRM) reporting within New Zealand's leading publicly listed corporations from 2019 to 2023. The research employs a longitudinal content analysis of publicly accessible annual and sustainability reports to assess how organizations communicate Sustainable HRM practices in key domains such as diversity and inclusion, fair compensation, talent development, employee well-being, occupational health and safety, and green HRM initiatives. The study also looks at how The Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 affects HR-related reporting, especially when it comes to climate governance and the climate competence of the workforce. The findings suggest that reporting maturity is improving steadily but unevenly. There have been significant developments in wellness, OHS, and diversity disclosures, but not much progress in green HRM and climate-related HR integration. Even if worldwide frameworks and regulatory pressures have pushed firms to better integrate their HRM and sustainability goals, the way they report on these is still not standard across industries and companies. This research contributes to the Sustainable HRM literature by identifying trends in development, ongoing deficiencies, and avenues for enhancing strategic and transparent HRM disclosure within New Zealand's corporate sector.