Comparative Study of Corporate Governance Disclosure Practices: With References to Selected Indian IT Companies

Comparative Study of Corporate Governance Disclosure Practices: With References to Selected Indian IT Companies

Author: Aadya Gupta

Submitted to: Dr. Sumit Koul

Researcher, Department of Management, School of Business, Galgotias University

Professor, Department of Management, School of Business, Galgotias University

ABSTRACT

This research investigates and compares the corporate governance disclosure practices of three major Indian IT companies: Infosys, TCS, and Wipro. By evaluating disclosures such as board structure, audit committees, CSR activities, and shareholder rights, the study identifies the extent of compliance with regulatory requirements and voluntary best practices. The findings reveal a high level of governance compliance, with Infosys leading in voluntary transparency. Recommendations are offered to improve standardization and shareholder engagement across the IT sector.