Environmental, Social, and Governance (ESG) frameworks have emerged as pillars of the modern corporate sustainability and financial valuation, serving as a multifaceted prism to the perspective of investors, regulators, and organizations in the longterm performance appraisal. The ESG paradigm has now become a quantifiable force in determining enterprise value and resilience in addition to ethical or reputational issues (Baker et al., 2022; Maaloul et al., 2021). Whereas the environmental and governance aspects have gained much focus because of their quantitative and regulatory characteristic, the social aspect of the pillar, the S in ESG is relatively underdeveloped. However, this aspect, which incorporates human capital, labour practices, diversity, equity, inclusion, and employee well-being is also getting acknowledged to be crucial in sustainable value creation (Deloitte, 2024; WEF, 2023). The rising interest of investors in the social aspect has gained pace in the recent years fueled by the rising empirical research evidence of the relationship between the welfare of the workforce and organizational performance, productivity, and financial results. Research by McKinsey (2023) and PwC (2023) highlight the fact that engaged employees help a company to achieve better innovations, lower turnover, and higher returns. Likewise, the findings of research works by De Neve et al. (2024) and Krekel et al. (2021) are large-scale evidence that workplace well-being is significantly related to firm-level profitability and stock performance. This increased acknowledgment has triggered the introduction of human capital reporting indicators into ESG reporting systems, including the ISO 30414:2018 of Human Capital Reporting, the global reporting initiative (GRI) social standards, and the IFRS/SASB Human Capital Project. All these frameworks foster the transparency in reporting on health and safety (GRI 403), training and development (GRI 404), diversity and equal opportunity (GRI 405), and employee relations (ISO 30414, 2018).