Human resource disclosure level of Indian companies
Dr. Abha Mohan and Rhishab Nair T
The study examines the level of human resource disclosure of top Indian companies across top industries using the Human Resource Disclosure Index. The study further explores the human resource disclosure from the industry spectrum using analysis of variance test. Content analysis is performed over the annual reports of selected companies to derive data for calculating the Human Resource Disclosure Index. As of now disclosure of information related to human resources is not mandated by the Companies Act 2013 and as a result, many companies are reluctant to disclose certain information about their Human Resources. The study confirms that the disclosure level in India is on the lower side across the industry and alarms the need for making disclosure practices mandatory under the Companies Act.
Dr. Abha Mohan, Rhishab Nair T. Human resource disclosure level of Indian companies. Int J Res Finance Manage 2024;7(2):29-33. DOI: 10.33545/26175754.2024.v7.i2a.343