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

中文翻译：

---

企业报告中的可持续HRM实践

在当前的宏观经济动荡时代的影响下，包括工业4.0的技术挑战和普遍存在的不确定性，商业环境及其利益相关者对可持续组织实践寄予很高的期望，包括协调一致的可理解的可持续性报告。对内部利益相关者的负责任行为越来越多地来自组织内部，他们重视员工是一项重要资产，并采用可持续的人力资源管理（S-HRM）做法来激励员工。报告这些S-HRM做法和可持续性符合管理人员和投资者的最高利益。着重于参与方，尤其是员工，本文为利益相关者理论做出了贡献。文献综述，以前的S-HRM研究的解释和批判性评估，GRI标准的比较分析以及Lawshe的内容效度方法已被用作方法框架。为了扩展有关S-HRM及其报告的科学文献，作者旨在弥合纯理论性S-HRM条约与更实际的报告研究之间的差距。关于S-HRM实践关键领域的发现产生了S-HRM实践模型，这是本研究的主要目标。这种可理解的模型可以用作学术界和从业人员的可持续HRM报告分析和审计的统一工具。为了扩展有关S-HRM及其报告的科学文献，作者旨在弥合纯理论性S-HRM条约与更实际的报告研究之间的差距。关于S-HRM实践关键领域的发现产生了S-HRM实践模型，这是本研究的主要目标。这种可理解的模型可以用作学术界和从业人员的可持续HRM报告分析和审计的统一工具。为了扩展有关S-HRM及其报告的科学文献，作者旨在弥合纯理论性S-HRM条约与更实际的报告研究之间的差距。关于S-HRM实践关键领域的发现产生了S-HRM实践模型，这是本研究的主要目标。这种可理解的模型可以用作学术界和从业人员的可持续HRM报告分析和审计的统一工具。