Abstract

This study investigates the voluntary disclosure practices of five major cement industry companies in India from 2020 to 2023. The research analyses information from annual reports and other public sources, focusing on financial, environmental, social, and governance-related data. By employing content analysis with binary coding, the study quantifies the extent of disclosure in different areas. Results reveal substantial variations in voluntary disclosure among the companies, particularly in product management, ESG reporting, and governance. The findings suggest opportunities for companies to enhance transparency and accountability through improved voluntary disclosure practices.