Published Paper Details:

Corporate governance is the system of rules, practices, and processes by which a firm is directed and controlled. The primary objective of corporate governance is to ensure that a company operates in a manner that is ethical, transparent, and accountable. It provides a framework for making decisions and managing the affairs of the company in a way that maximizes shareholder value while also taking into consideration the interests of other stakeholders. This study is conducted to know the disclosure of voluntary items of corporate governance by the companies. For the purpose of study, a sample of Ten IT Sector companies are selected. Five items have been undertaken on the basis of review of literature; List of Senior Managers , Ownership Structure, Listing on Stock Exchange, Share Prices and Investors Grievance Committee. The study is conducted for the period of five years starting from 2017-18 to 2021-22. The results of the study revealed that the average disclosure by the companies during 5 years is 54.24 percent. TCS is disclosing the maximum of 66.4 percent information regarding the voluntary items of corporate governance while HCL Technologies is disclosing the minimum of 31 percent information regarding the voluntary items of corporate governance. The disclosure by each company differs from the average disclosure by 12.23 percent. Listing on Stock Exchange is the most frequent item of corporate governance disclosed by the companies while Investors Grievance Committee is the least disclosed item by the companies. The study also revealed that the disclosure by the companies is increasing in the starting years and reaches to its maximum of 66 percent in the year 2018-19 but after it starts to decrease and reaches to its minimum of 42 percent in the year 2021-22.