Analytical hierarchical process (AHP) matrix of human capital disclosure

Abstract

In the current economic era, intellectual capital is the most important factor in preserving competitive advantage and increasing the company's worth. Intellectual capital disclosure improves openness, accountability, and allows investors and other pertinent stakeholders to evaluate the firm's future wealth generation prospects. Although voluntary disclosure has been comparatively low in both developed and developing nations. The intellectual capital disclosure includes the disclosure of three components of intellectual capital i.e. human capital disclosure, structural capital disclosure, and relational capital disclosure. This paper is an attempt to construct Analytical Hierarchical Process (AHP) Matrix of human capital disclosure themes for the selected companies. The study found that most included human capital disclosure is Knowledge and Capability with the relative importance of 35.07%, followed by Training and Development (23.88%), Career Development (15.58%), and Financial Incentive (10.21%). The other included Employee Welfare (6.48%), Safety and Life Quality (4.18%), Demographic Profile (2.63%), Strategic Factors (1.98%).