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 |
