“The purpose of this study” was to (analyze the effect of “HC dis-closure” in integrated and sustainable reports on the financial performance of companies). The study examined 30 joint stock companies listed on the Palestine Stock Exchange from 2018 to 2022 using SPSS and Excel. The findings revealed that improved disclosure of HC information significantly reduces a firm’s cost of capital and enhances its firm value. With a WACC of 6.9% and TQ at 75.09%, the results indicate efficient financing management. However, the results indicated that the disclosure more information about HC has a significant and weak effect on a firm’s “cost of capital”. This implies that improving HCDL can lower the perceived investment risk in a company among investors, leading to a lower cost of capital and thus there is a noticeable positive effect on company value due to increased levels of high-risk disclosure. This suggests that better HC disclosure is associated with improved access to external financial resources, thus enhancing firm value. Based on the results, the researchers recommend improving the quality of HC disclosure, which leads to reducing the “cost of capital” and increasing value of the company. It is recommended to improve the quality and transparency of this type of disclosure and enhance the competitive environment.

Title

Business Resilience and Business Innovation for Sustainability. Studies in Systems, Decision and Control

Publisher

Springer, Cham

Publisher Country

United Kingdom

Indexing

Scopus

Impact Factor

4.0

Publication Type

Both (Printed and Online)

Volume

587

Year

2026

Pages

311–326