The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition
Table 1:
| HC component | The component determinants | Source (s) |
| Employee measurement | Employee skills inventory, employee contract and employee performance | Du, Jian, and Lai (2017); Kaur, Raman, and Singhania (2016); Akbas (2016); Alvarez (2015); Ahmed Haji (2015); Alvarez Dominguez (2012); Abeysekera (2012) |
| Employee welfare | Employee disbursements and employee benefits | |
| Equity issue | Demographic information of employee | |
| Training and education | Policies and programme | |
| Employee safety | Safety policy and procedures |