Human capital as an essential component of sustainability reporting during COVID-19: A cross-sectional study among employees in sedentary occupation

ABSTRACT

Introduction: With the ongoing pandemic, sustainability reporting regarding its different components and stakeholders needs modifications accordingly. These modifications are required because of the new challenges and opportunities emerging in the face of Covid-19 with regards to various guiding components of sustainability reporting. One such component that gained much popularity during the pandemic is 'Human Capital'. Maintaining the wellbeing of the employees is one of the essential elements of the human capital of the organization or firm. Objective(s) To study the association of sedentary behavior and physical activity of the respondents to their health. Material(s) and Method(s) A cross-sectional study has been conducted within the region of Delhi-NCR for a sample size of 147 which was calculated. Result(s) No association of health outcomes was found with sedentary behavior and physical activity. Although no association was found between current health outcomes and sedentary behavior, there had been a tremendous increase in the sedentary lifestyle during the Covid-19 pandemic. Conclusion(s) Sustainability reporting should mention a transparent report regarding the physical and mental wellbeing of their employees and shall provide effective solutions for dealing with the long-term impacts of the pandemic on the employees' health.