Workplace Word® - ESG and Human Capital Reporting: Contemplating Diversity Disclosures
April 27, 2021
By John F. Lomax. Jr.
Institutional investors and other stakeholders are seeking better information from public companies on workforce diversity. Company executives and boards are discussing how and what to disclose, and many observers believe the SEC will mandate further disclosures. Auditors are even mapping out attestation services for ESG reporting. But when it comes to disclosing Human Capital information, straightforward and satisfactory answers are elusive. For SEC-reporting companies there are few established norms when it comes to diversity-related disclosures, let alone the broader topic of Human Capital issues.
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