Published Paper Details:

Corporate governance and disclosure practices are critical elements in ensuring transparency, accountability, and ethical conduct within companies. This study focuses on the role of independent directors in enhancing corporate governance and disclosure practices specifically within the context of Indian companies. The primary objective of this research is to investigate the extent to which independent directors contribute to the improvement of corporate governance mechanisms and disclosure practices in Indian companies. The study examines the characteristics and qualifications of independent directors, their roles and responsibilities, and the impact they have on the overall governance structure and disclosure framework. To achieve this objective, a comprehensive literature review is conducted to explore the existing theoretical frameworks, empirical studies, and regulatory guidelines pertaining to the role of independent directors in corporate governance and disclosure practices. The study also incorporates empirical evidence from a sample of Indian companies, utilizing quantitative data analysis techniques to assess the relationship between the presence and effectiveness of independent directors and the level of corporate governance and disclosure practices. The findings of this research are expected to contribute to the existing body of knowledge by shedding light on the specific ways in which independent directors influence corporate governance and disclosure practices in the Indian context. Moreover, the study aims to provide practical implications for policymakers, regulators, and corporate leaders in India, suggesting measures that can further strengthen the role of independent directors in promoting transparent governance and robust disclosure frameworks.