Title: Company characteristics and human resource disclosure practices in Indian corporate sector

Authors: Kirti Aggarwal

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

Abstract: The aim of the present study is to examine the potential effects of company characteristics on human resource disclosure index in Indian corporate sector. The present study has been conducted on 341 companies listed on NSE-500 Index. The results of the two-way LSDV regression model shows that there is a significant positive effect of net sales, market capitalisation, quick ratio, auditor type, annual report's pages, return on total assets, return on equity and significant negative of age, current ratio, profit after tax on HRDI. Furthermore, the results of one-way ANOVA also show that there are significant variations in HR disclosure practices across the varied industrial sectors. Overall, it can be said that the HRDI used in the present study helps the different regulatory bodies to set the standards regarding the HR disclosure practices which is currently voluntary in nature in India.

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

DOI: 10.1504/IJSOM.2025.147016

International Journal of Services and Operations Management, 2025 Vol.51 No.3, pp.382 - 404

Received: 08 Apr 2023
Accepted: 28 Jun 2023
Published online: 10 Jul 2025 *

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