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The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition

Table 6:

HCD BS IAC IRC WD FD
Human Capital Disclosure (HCD) 1.000
Board Size (BS) 0.076 1.000
Audit Committee Independence (IAC) -0.071 -0.080 1.000
Remuneration Committee Independence (RCD) -0.030 -0.087 0.530** 1.000
Women Director (WD) -0.182 -0.011 -0.037 -0.190 1.000
Foreign Director (FD) -0.395** -0.135 -0.091 -0.136 0.375** 1.000
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