In today’s briefing:
- As Human Capital Disclosures Increase, Expect to Find More Interesting Relationships for Investment
As Human Capital Disclosures Increase, Expect to Find More Interesting Relationships for Investment
- The items to be disclosed by 300 listed companies with active women are expected to be disclosed in the Human Capital section of the Sustainability section of Annual Securities Report.
- Investors will now decide whether these disclosure items have an impact on their investment or whether they need to seek disclosure of further material factors.
- In Metrical universe, the ratio of female executives is also useful for investment tips, as it has been found to have a significant positive correlation with ROA and Tobin’s q.
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