Daily BriefsESG

Daily Brief ESG: Investors Should Continue to Demand that Comparable and Necessary Human Capital Disclosures Are Made and more

In today’s briefing:

  • Investors Should Continue to Demand that Comparable and Necessary Human Capital Disclosures Are Made


Investors Should Continue to Demand that Comparable and Necessary Human Capital Disclosures Are Made

By Aki Matsumoto

  • Few companies disclose human capital quantitatively, and most do so in text without numbers. Rarely do companies like Sysmex show how much added value their human capital investments have generated.
  • To ensure that information necessary to understand how much value investment in human capital creates is disclosed, investors should scrutinize annual securities reports to identify areas for improvement in disclosure.
  • Human capital and diversity disclosures are not available in a database. Allowing comparisons over time in the same company and comparative analysis with other companies will advance companies’ efforts.

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