The main motive of this research study is to examine the trend of disclosing non-financial information by the Indian corporations.

This study is conducted based on top 87 Indian companies, listed in NSE according to their market capitalization for the periods 2015-16 to 2020-21. The overall non-financial disclosure level is measured through measuring the disclosure level of Intellectual capital (IC) and Environmental-Social-Governance (ESG). Therefore, two disclosure indexes – IC disclosure index having 45 items and ESG disclosure index having 52 items are prepared based on previous academicians. Here a score of 0-3 is used to quantify the disclosing level of non-financial information by applying the content analysis technique.

The results show that the tendency of disclosing all the three components of IC & ESG disclosure as well as overall IC & ESG disclosure increases every year over the study periods for the Indian corporations. Though both the components of non-financial information are increasing, the rate of disclosing ESG related information is much higher than the rate of disclosing IC related information.

This is the first research study that incorporates the two crucial segments – IC & ESG of the non-financial category in respect of Indian companies.