The growing emphasis on corporate sustainability has expanded the role of Human Resource Management (HRM) from a purely administrative function to a strategic enabler of long-term value creation. This study empirically examines the relationship between Sustainable HRM practices, reporting quality, and financial performance among 50 Indian multinational companies listed on the NIFTY and BSE-500 indices for FY 2024–25. Using secondary data extracted from Business Responsibility and Sustainability Reports (BRSR) and Integrated Annual Reports, each firm’s HRM sustainability disclosures were coded across four dimensions - training and development, employee well-being and safety, diversity and inclusion, and green HRM initiatives resulting in a composite HRM_Score (0–12). Reporting quality and financial indicators (ROA, ROE, EPS, and Tobin’s Q) were analyzed using descriptive statistics, Pearson correlations, multiple regression, and moderation analysis in SPSS v23.

The results reveal directionally positive but statistically insignificant associations between HRM sustainability and financial performance, with reporting quality showing no moderating effect. Comparative analysis indicated sectoral differences, with pharmaceutical and automobile firms reporting higher HRM sustainability scores. The findings highlight that most companies disclose general environmental initiatives rather than HRM-specific sustainability practices or policies. This study underscores the need for standardized Green HRM reporting frameworks and future empirical investigations to measure how sustainable HRM practices translate into organizational and financial outcomes....