Are Companies Walking the Talk on Diversity and Inclusion? A Holistic Examination of Human Capital Disclosure Practices
企業は多様性と包摂について本気なのか？人的資本開示慣行の包括的検証 (AI 翻訳)
Shashank Gupta, Rachana Jaiswal
🤖 gxceed AI 要約
日本語
本研究は、インドのNIFTY 100 ESG指数企業における人的資本開示（HCD）慣行を、GRI-G4フレームワークを用いて分析した。雇用、健康・安全、研修、多様性、人権の各項目を測定する多次元HCDインデックスを開発。内容分析とパネル回帰の結果、健康・安全や研修の開示は多いが、多様性・公平性・包摂（DEI）や人権の開示は限定的で一貫性がないことが判明。企業は評判リスクの低い領域を優先し、センシティブな問題を過少報告する傾向が示された。
English
This study examines human capital disclosure (HCD) practices among NIFTY 100 ESG index companies in India using the GRI-G4 framework. A multidimensional HCD index measuring employment, health and safety, training, diversity, and human rights was developed. Content analysis and panel regression reveal extensive reporting on health, safety, and training, but limited and inconsistent disclosures on diversity, equity, and inclusion (DEI) and human rights. Firms prioritize reputationally safer domains while underreporting sensitive issues, highlighting selective disclosure.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドの事例だが、日本でも人的資本開示の重要性が高まっており、統合報告書や有価証券報告書での開示充実が課題となっている。本論文の知見は、日本企業がDEIや人権に関する開示を強化する必要性を示唆する。
In the global GX context
While focused on India, this paper provides empirical evidence of selective disclosure in human capital reporting, a challenge relevant globally as ESG disclosure standards evolve. It offers a replicable coding scheme that can inform regulators (e.g., SEC, ESMA) and standard-setters (e.g., ISSB) seeking to mandate transparent human capital disclosures.
👥 読者別の含意
🔬研究者:Highlights selective disclosure patterns in human capital, offering a replicable coding scheme for future studies in emerging markets.
🏢実務担当者:Firms in India and comparable markets should enhance DEI reporting to avoid greenwashing and build stakeholder trust.
🏛政策担当者:Regulators like SEBI should enforce standardized human capital disclosure to align with global ESG standards and SDGs.
📄 Abstract（原文）
This study examines human capital disclosure (HCD) practices among NIFTY 100 environmental, social, and governance (ESG) index companies in India, with a focus on sustainability reports. Using the GRI-G4 framework and prior academic models, a multidimensional HCD index was developed to measure disclosure across employment, health and safety, training, diversity, and human rights. Content analysis and panel regression reveal that while companies extensively report on health, safety, and training, disclosures regarding diversity, equity, and inclusion (DEI) and human rights remain limited and inconsistent. These findings underscore selective disclosure practices, with firms prioritizing reputationally safer domains while underreporting sensitive issues. The study contributes theoretically by extending stakeholder, signaling, and information disclosure perspectives to the Indian ESG context and methodologically by offering a replicable coding scheme that captures disclosure depth. Practical implications underscore the need for managers to enhance DEI reporting. At the same time, regulators, such as SEBI, must enforce standardized and transparent disclosures to align with global ESG standards and the Sustainable Development Goals.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1177/09711023251400101first seen 2026-05-14 22:14:01
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