Determinants of Human Resource Disclosure Index (HRDI) of Indian Companies

Abstract

The purpose of the present research study is to know the Human Resource (HR) disclosure practices in selected Indian listed companies and effect of company characteristics on Human Resource Disclosure Index (HRDI) of selected Indian listed companies. The present research includes the companies listed on NSE-200 Index. This study uses the content analysis of annual reports from 2012-2013 to 2017-2018.Th e effect of various company characteristics on HRDI have been studied usin g descriptive statistics, correla tion and OI.S regression model. Kruskal-Wallis test is used to study the effect of industry type on HRDI. And to compare the HRDI of public and private sec tor companies, Mann-Whitney U testis applied. The findings of the study show that, net sales, market capitalisation, ownership concentration, profit after tax and total number of pages of an annual report significantly influence the HRDI of selected Indian listed companies.