The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition
Table 2:
| Type of scale | Scale | Description |
| No Disclosure | 0 | Disclosure information does not appear in annual reports. |
| Obscure | 1 | Disclosure information is discussed using narrative with limited reference or value comment. |
| Descriptive | 2 | Disclosure of items is discussed in details using narrative (without visual images or number). |
| Strongly Descriptive | 3 | Disclosure of items a is discussed using narrative and supported with either number (monetary or nonmonetary) or visual image. |