How and why human capital disclosures are evolving?

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Nov 15, 2019

On November 15, 2019, the Harvard Law School Forum on Corporate Governance and Financial Regulation released an article on how the talent paradigm is shifting.

A company’s intangible assets, which include human capital and culture, are now estimated to comprise on average 52% of a company’s market value. At the same time, the nature of work is rapidly evolving, new generations are reshaping the workforce and businesses are redefining long-term value and corporate purpose through a stakeholder lens. In this era of disruption, talent and culture have leapt to the forefront of thinking around enabling strategy and innovation and creating long-term value. Accordingly, human capital has rapidly emerged as a critical focus area for stakeholders.

Review the full article on the Harvard Law School Forum's website.

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