Human resources help businesses achieve their objectives since they are natural reservoir of leadership, skill, knowledge, creativity, and talent. Still, the existing system of accounting is unable to adequately offer human resources value. Not only this, but we also found that Indian businesses disclose very little about human resource accounting (HRA) and its regulation. In addition, the HRA disclosures that businesses provide are not consistent, organised, or comparative between businesses in the same industry. As a result, we assess the degree to which certain Indian public sector banks measure and report on HRA. The current study looks into the degree of HRA practices and disclosures used by 12 public sector banks in India after the mega bank merger 2020. The study considered a 2-step process to determine the level of HRA related disclosures for these years in the annual reports of each of the 12 public sector banks. The first of the two steps are creating the HRA policies and disclosure index and the second step is rating the disclosure items. Descriptive statistics, tabulation, and graphical representation were used in the analysis of the data. The conclusion demonstrates that human resources accounting disclosures by banking institutions are still in their infancy. In the modern period, human resources have a strategic position. The true capital, particularly in information-based industries like banking, is the experience, knowledge, and skills that people possess. It serves as the primary predictor of productivity, profitability, and sustainability and provides investors worldwide with a foundation upon which to make decisions. Information asymmetry requires the disclosure of this significant organisational component. The study would try to analyze the current position of HRA Disclosure Practices prevailing in the public sector banks in India in comparison with the Disclosure Practices prevailing in these banks, taking into consideration both the importance of HR and HR Disclosures in this sector and the importance of the Banking Industry in the Indian Economy