The objective of this study is to identify the specific characteristics of the degree of disclosure of human resources in the annual financial reports of Jordanian public shareholding industrial companies and to what extent they affect the degree of disclosure. The study follows the analytical statistical descriptive method, an indicator was developed to measure the level of human resources disclosure in the annual financial reports of the companies mentioned and the small-square regression model was also used to test the study hypotheses, in order to achieve the objectives of the study. This was made by searching the annual financial reports of the public shareholding companies listed in the Amman Stock Exchange Report of the United Nations Conference on Trade and Development. The study sample was analyzed on its content for achieving results, it included the public shareholding industrial companies listed in Amman Stock Exchange (2011–2015), a count of 65 companies across all sectors, for the time period (2011–2015). The study results indicated the level of public disclosure of human resources in the annual financial reports of Jordanian public shareholding industrial companies is poor. Further, the results demonstrated that the degree of disclosure of human resources in the financial reports of the studied companies is positively affected by these independent variables: (company size, liquidity level, profitability). However, it has been proven that the degree of disclosure of human resources in the financial reports of the studied companies is negatively and significantly affected by these independent variables: (financial leverage, company age).The study recommendation falls in the importance of disclosing human resources in annual financial reports, raising awareness among industrial companies about the relationships between company characteristics and the level of disclosure of human resources that exist in annual financial reports, and finally harness this benefit to their advantage.