Title: Human resource disclosure practices in India

Authors: Kirti Aggarwal; Anju Verma

Addresses: Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, 125001, Haryana, India ' Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar, 125001, Haryana, India

Abstract: The aim of the present study is to examine the extent and trend of HR disclosure of Indian corporates. Further, the study also aimed to check the existence of significant variation in HR disclosure practices of Indian companies across the various industrial sectors. The findings of the study show that the highest amount of HR disclosure percentage comes from Human Resource Policy and Vision Component in the year 2017-2018 (81.79). Telecom sector discloses highest amount of HR information in their annual reports in the year 2017-2018 (87.96). The lowest HR disclosure percentage comes regarding the Importance of Human Resource to the Organisation Component in the year 2015-2016 (3.51). Overall, the HR disclosure practices of the selected Indian listed companies are fairly good. And, there is a significant variation in HRDI of the various industrial sectors in selected Indian listed companies.

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

DOI: 10.1504/IJICBM.2024.137938

International Journal of Indian Culture and Business Management, 2024 Vol.31 No.4, pp.450 - 487

Received: 26 Aug 2022
Accepted: 04 Sep 2022
Published online: 11 Apr 2024 *

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