Abstract
Purpose The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top-performing Indian companies. Design/methodology/approach The paper explores the extent to which top 82 companies from India present information about HR in their annual reports. This paper examines the annual reports of each of the top Indian firms listed on the Bombay Stock Exchange, using the “content analysis” method. Statistical tests have been performed to analyze the difference between the HR disclosure score across public and private sectors and disclosure variations among various industrial sectors. Findings In-house training programmers has been noticed to be the favorite item of disclosure followed by safety awards/certifications and statements regarding cordial relations with the employees/unions. A majority of the Indian firms have ignored significant HR issues such as employee welfare fund, maternity/paternity leaves, holiday benefits, employee loans, adopting old age homes, etc. Overall, the paper reflects low HR-related disclosures. Originality/value This is the first paper on the disclosure of HR by the Indian corporate sector in the CSR domain with a disclosure analysis for a period of nine years. This paper provides new directions for the literature in this area and may promote comparative studies on HR-based studies from different perspectives.
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