Published Paper Details:

In reality, the wealth of the modern economy no longer depends on physical assets; rather, it depends on intangible intellectual assets. The most crucial component of success in the modern economic era is intellectual capital, which is also essential for maintaining competitive advantage and adding value to the company. Intellectual Capital embodies the intangible assets and resources of a company, such as knowledge, know-how, professional skills and expertise, employees, databases, intellectual properties, technologies, customers, etc., that can benefit a company. It determines its potential to grow in the future when managed and used wisely. Companies believe that intellectual capital disclosure is a good way to improve their relationships with different stakeholders and lessen information asymmetry. 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. The knowledge incorporated into information technology (IT) systems, the results and products of knowledge conversion, including papers, databases, processes, plans, and the company's intellectual property, as well as all non-human knowledge repositories within a company, are all considered structural capital. This paper is an attempt to understand the different themes of human capital disclosure.