Vol. 1, Issue 5, Part E (2015)

Many research studies have underscored the importance of non-financial data in evaluating a company's performance and future potential. The management of human resources (HR) and the disclosure of related information have been extensively studied due to the significant impact of a skilled and trained workforce on a company's financial well-being. Investors carefully assess data such as employee skills, training initiatives, turnover rates, and overall workforce contentment to assess a company's overall health. A motivated and proficient workforce often leads to heightened productivity, innovation, and overall corporate success. HR-related data offers insights into the company's adaptability to market shifts and its ability to implement effective strategies. Investors rely on this information to evaluate long-term stability and growth opportunities, making it a vital factor in their investment decisions. In this context, human resource-related information plays a pivotal role in shaping investment choices for businesses. This study is aimed at investigating the significance of HR-related disclosures in the Indian context, focusing on key HR variables influencing investment decisions. The study, conducted through an exploratory and analytical approach using a self-structured questionnaire, found that HR information's impact on investment decisions is relatively minor. While investors recognize the importance of human resources for a company's growth and overall management, they primarily pay attention to performance factors, workforce strength, their age, experience, education qualifications, and rate of turnover as the most critical factors while making decision to invest in a company.