Reporting Talent Management

The purpose of Talent Management (TM) is to attract, retain and develop the right talented employees. This paper argues for the importance of both TM and the disclosure of TM initiatives and performance data to internal and external stakeholders. Based on the TM literature and disclosure rationales from the accounting literature, it is argued that Talent Management Reporting (TMR) is relevant for reasons of sociatal positioning, market positioning, risk management, innovation and learning, organisatioal performance, and ethical, legal and economic reasons. The paper also shows through an empirical case study in the Danish banking industry, that the annual report could be a channel for communicating TM initiatives and status to stakeholders, and among them, talented potential employees. Finanlly, this paper presents exploratory and tentative suggestions as to how companies could report TM initatives and performance data.