The growing global concern towards corporate environmental disclosure has led to the voluntary reporting of environmental information by Indian companies as well. However, the nature and content of disclosure vary across industries and firms, and these variations can be attributed to various...

This paper is an attempt to measure and evaluate voluntary Intellectual Capital (IC) disclosures made by Indian pharmaceutical and software companies in their annual report. The research technique called content analysis has been used to measure the extent and nature of disclosure in 24 sample...