Divulgação sobre Capital Humano

 Resumo:

In 2020, the Securities and Exchange Commission revised human capital disclosure rules to improve shareholder understanding of how human capital management contributes to corporate value and strategy.

In this Closer Look, we examine early disclosure choices that companies have made under these rules to evaluate the information they share about employment practices.

We find that while some companies are transparent in explaining the philosophy, design, and focus of their HCM, most disclosure is boilerplate and lacks quantitative metrics.

As such, the new rules appear to contribute to the length but not the informativeness of 10-K disclosure.

Fonte: Human Capital Disclosure What Do Companies Say About Their “Most Important Asset”?