The association between corporate characteristics and human resource disclosures: the case of Indian corporate sector

Kirti Aggarwal

International Journal of Indian Culture and Business Management, 2025, vol. 34, issue 1, 73-112

Abstract: The purpose of the present study is to investigate the association between corporate characteristics and voluntary human resource (HR) disclosure practices of the Indian corporate sector. The study has been conducted on 267 companies listed on the Bombay Stock Exchange (BSE-500 Index) from the time period of starting from F.Y. 2012-2013 to 2019-2020. The outcomes of two-way LSDV regression model show that some characteristics have had significant effects on HR disclosure practices of the Indian listed companies, such as company age, leverage, ownership concentration, liquidity, total number of pages of an annual report and company size, profitability are partly affect the HR disclosure practices of the sample companies. Overall, it can be said that the Institute of Chartered Accountants of India (ICAI) and other regulatory bodies will take steps based on the HRDI developed in this study to make HR disclosure practices mandatory in India.

Keywords: corporate characteristics; human resource disclosure index; HRDI; annual reports; content analysis; India. (search for similar items in EconPapers)
Date: 2025
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