In today’s briefing:
- The Timing of the Mandatory Disclosure of Human Capital Information Should Not Be a Sticking Point
The Timing of the Mandatory Disclosure of Human Capital Information Should Not Be a Sticking Point
- It is useful for statutory documents disclosing a company’s medium-to-long-term management strategy to include information on “human capital,” which plays a role in sustainable growth.
- If the mandatory timing of the information to be disclosed in annual securities report is accelerated, there is risk that the information will be similar to that of other companies.
- The government should not stick to 2023 for the mandatory inclusion in annual securities reports, but should give companies time to encourage them to deepen what they include.
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