1. Disclosures on Employee Relations Under BRSR Framework: A Comparative Study of IT Companies in India.
- Author
-
Dundur, Namratha B. and Bheemanagouda
- Subjects
CORPORATION reports ,EMPLOYEE well-being ,INDUSTRIAL relations ,INFORMATION technology industry ,ORGANIZATIONAL commitment - Abstract
The study explores and compares employee relations disclosures of three prominent Indian IT companies--Infosys, Wipro, and Tech Mahindra (TechM)--through their corporate annual reports between 2017 and 2022. By categorizing disclosures into mandatory and voluntary, as guided by the Business Responsibility and Sustainability Reporting (BRSR) framework, the study highlights how these organizations communicate their commitment to employee engagement, diversity, wellbeing, and transparency. The findings reveal that while Wipro and TechM comply with regulatory requirements, TechM stands out for its extensive voluntary disclosures, particularly in areas such as employee wellbeing and diversity. Although Infosys and Wipro also demonstrate strong disclosure practices, Infosys has not fully complied with the mandatory BRSR requirements concerning long-term benefits. This comparative analysis underscores the importance of comprehensive and transparent reporting, not only for compliance but also as a means to foster trust and engagement with stakeholders. [ABSTRACT FROM AUTHOR]
- Published
- 2024