Human capital disclosure – resist, comply or exploit?
Efforts to improve global reporting on human capital management represents a major shift in corporate governance, and offers companies a competitive advantage that no board should ignore.
Image: Blueguy, Shutterstock
On 6 July 2017, the Human Capital Management Coalition (“the Coalition”), a group of 25 asset owners representing more than $2.8trn in assets, petitioned the US Securities & Exchange Commission (SEC) to change its rules requiring company reporting to “disclose information about their human capital management policies, practices and performance”.
The implications of this development are far-reaching, and a well-conceived respo
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