THE MANAGEMENT AND DISCLOSURE OF HUMAN CAPITAL RESOURCES REQUIRES A ROADMAP

Despite the rapid growth in automated systems and artificial intelligence, people remain at the core of creation and innovation and are a crucial asset of every company. Yet, until a year ago, public companies in the United States were obligated to tell their investors very little about the people that work for these companies and enable them to operate and grow.

In this chapter of our 19th Annual Corporate Governance & Executive Compensation Survey, we discuss recent changes to SEC human capital management disclosure requirements, highlight emerging trends in the disclosure and governance of human capital management and present a framework for public companies adapting to this changing landscape.

Read “The Management and Disclosure of Human Capital Resources Requires a Roadmap.”