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ESG時代の人的資本報告：インド大手FMCG企業におけるHRA開示と透明性の分析

Human Capital Reporting in the Era of ESG: Analyzing HRA Disclosures and Transparency in Leading FMCG Companies in India (原題)

Dr Pradhuman Adesra, Meena Dhanpal

International Journal of Advanced Research in Commerce Management & Social Science📚 査読済 / ジャーナル2026-11-07#ESG対象セクター: manufacturing
DOI: 10.62823/ijarcmss/9.4(i).9622
原典: https://doi.org/10.62823/ijarcmss/9.4(i).9622

🤖 gxceed AI 要約

日本語

インド大手FMCG5社（HUL、Dabur、ITC、Britannia、Nestlé）の人的資本報告・HRA開示を内容分析し、開示行動と構造的ギャップを検証した研究。訓練・多様性・労働安全では国際ESG指標で高評価だが、HRA指標の実測・標準化は不十分であることを示す。投資家エンゲージメントと政策提言の枠組みを提示する。

English

Content analysis of human capital and HRA disclosures across five leading Indian FMCG firms (HUL, Dabur, ITC, Britannia, Nestlé). Top-tier firms score well on international ESG metrics for training, diversity and occupational health, yet HRA measurement remains uncommon and unstandardized. The paper proposes an investor-engagement framework and policy recommendations for emerging markets.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本では2022年改正有報での人的資本開示義務化やSSBJ基準策定が進み、人的資本の定量開示は日本企業の重要課題。インドBRSRの実務は日本の開示制度設計の参考になる。

In the global GX context

Human capital disclosure is rising on the global agenda (ISSB, CSRD social metrics, SEC human capital). This study offers emerging-market evidence on how mandatory BRSR-style regimes shape HRA transparency, useful for comparative disclosure scholarship.

👥 読者別の含意

🔬研究者:ESG開示と人的資本会計の統合モデル、新興国での開示ギャップの実証枠組みを提供する。

🏢実務担当者:人的資本の定量・標準化開示が投資家評価に与える影響を理解し、開示設計に活かせる。

🏛政策担当者:BRSRのような義務的枠組みが人的資本開示の標準化を促すか、制度設計の示唆を得られる。

📄 Abstract（原文）

In the current business environment global ESG frameworks and traditional financial reporting have intertwined to redefine the organization value paradigm. The Human Capital Development(HCD) and Human Resource Accounting(HRA) have evolved from secondary disclosures to primary markers of a sustainable corporate strategy. Against the global context of sustainability ever so much at the forefront of corporate behaviour, and the impending imposition of mandatory regulatory rationale to ESG standards (e.g., the Business Responsibility and Sustainability Report (BRSR)that SEBI has heard will come into force), this paper investigates human capital reporting and disclosures in five leading Fast-Moving Consumer Goods (FMCG) companies in India (Hindustan Unilever, Dabur India, ITC, Britannia, and Nestle) as pioneers of practices that seek to achieve improved accountability in the coverage of significant parameters of the Subject Core Component. This study synthesizes recent literature across both emerging and developed markets to propose an integrated theoretical model of how ESG-driven HRA disclosures are associated with organizational governance and corporate performance. This paper used a content analysis study of top Indian FMCG companies including Hindustan Unilever Limited (HUL), ITC Limited, Dabur India and Nestle India to examine disclosure behaviour, reveal structural reporting gaps, and evaluate the influence of attributes of companies on human resource disclosure index. The preliminary finding is that tier-one Indian FMCG companies perform well on international ESG metrics on training, diversity, and occupational health, although the actual measuring of HRA metrics is not common and is usually not standardized in large-mid-sized firms. Finally, this study provide a framework for investor engagement to improve human capital transparency in EMs, alongside actionable policy recommendations.

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