The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition
Table 4:
IC items | Quality of disclosure | Quantity | ||
1 | 2 | 3 | ||
Employee measurement | 2 | 0 | 20 | 22 |
Employee welfare | 50 | 86 | 235 | 371 |
Equity issue | 30 | 8 | 0 | 38 |
Training and education | 46 | 16 | 23 | 85 |
Employee safety | 12 | 71 | 5 | 88 |
Total | 140 | 181 | 283 | 604 |