In today’s briefing:
- Isn’t FSA Too Forward-Thinking to Keep up with the Global Trend in Human Capital Disclosure?
Isn’t FSA Too Forward-Thinking to Keep up with the Global Trend in Human Capital Disclosure?
- The government’s application of human capital disclosure starting with FY3/2023 companies runs the risk of omitting process of fully discussing and internalizing concept of human capital with company’s management strategy.
- The government’s policy change to make disclosure of quarterly financial results voluntary in exchange for mandatory disclosure of human capital will likely lead to a setback in information disclosure.
- Various issues will likely emerge in the future: whether the 3 indicators mandated for disclosure correctly reflect the company’s human capital approach and whether they can be compared among companies.
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