Title: Human resource disclosure practices in corporate sector in India: an item-wise analysis

Authors: Kirti Aggarwal

Addresses: Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar 125 001, Haryana, India

Abstract: The objective of the present study is to examines the item-wise human resource disclosure practices in corporate sector in India. The present study is based on 336 companies listed on NSE-500 Index for the time period of eight years (F.Y. 2012-2013 to 2019-2020). The outcome of the study shows that on an average, human resource policy and vision component has got highest disclosure percentage in the year 2019-2020 (82.96) and the lowest disclosure percentage is by importance of human resource to the organisation component in the year 2012-2013 (2.41). It clearly shows that Indian listed companies are focusing on HR policies and vision because, they are serving as a reference point for the future. On the other hand, the Indian listed companies are not considering HR as an important or strategic asset for their organisation.

Keywords: human resource; content analysis; annual report; human resource disclosure index; HRDI; trend; India.

DOI: 10.1504/IJEA.2022.130410

International Journal of Economics and Accounting, 2022 Vol.11 No.4, pp.341 - 374

Received: 06 Aug 2022
Accepted: 12 Oct 2022
Published online: 19 Apr 2023 *

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