Tag: Human Capital

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Exploring Diversity & Inclusion in the SASB Standards

Exploring Diversity & Inclusion in the SASB Standards
September 28, 2020

An interview with Kelli Okuji Wilson. Kelli Okuji Wilson is an Analyst and the Health Care Sector Lead at SASB, and is leading the Human Capital project.   How does SASB currently address the issues of diversity and inclusion? SASB Standards address five sustainability dimensions, one of which is human capital. Within the human capital […]

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A View on the SEC Rule Regarding Human Capital Disclosures

A View on the SEC Rule Regarding Human Capital Disclosures
August 27, 2020

The Securities and Exchange Commission issued its long-awaited amendments to Regulation S-K, the regulation which contains the detailed disclosure requirements (other than financial statements) applicable to registration statements, periodic reports, proxy statements, and other filings under the United States federal securities laws. The rulemaking includes a new requirement that public companies disclose information about “human […]

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Exploring Human Capital Management—and Measurement

Exploring Human Capital Management—and Measurement
July 20, 2020

The following guest blog was written by Marie-Josee Privyk, CFA, RIPC, FSA Credential Holder, ESG Advisor at FinComm Services and Lead of the Quebec SASB FSA Credential Group. When the coronavirus crisis first erupted, it was very refreshing—and more than a little reassuring—to see that companies’ preoccupations were neither first, nor even mainly, about profits […]

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We’re Learning the Lessons of the Pandemic Alongside Markets

We’re Learning the Lessons of the Pandemic Alongside Markets
May 7, 2020

The spread of COVID-19 has unleashed unthinkable devastation across the globe, forcing people to grapple with the loss of livelihoods on top of the loss of life. These human consequences are of the paramount importance. In this time of uncertainty with large swaths of the world operating under some variation of self-isolation order, it is […]

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SASB Standards Board approves the Human Capital Research Project

SASB Standards Board approves the Human Capital Research Project
November 19, 2019

SASB’s Human Capital Research Project will identify key human capital management issues to set up potential standard-setting activities In September 2019, the SASB Standards Board approved the Human Capital Research Project as a foundational step towards addressing emerging issues in human capital management. While human capital is one of the most common issues across SASB’s […]

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Spotlight on Human Capital Has Investors’ Attention

Spotlight on Human Capital Has Investors’ Attention
June 10, 2019

Perhaps encouraged by historically low unemployment rates, evolving demographics, the fallout from the #MeToo movement, or certain high-profile industrial accidents with tragic consequences, the “human capital” dimension of sustainability has garnered increasing attention. There have been numerous prominent labor actions over the past few months, ranging from global walkouts at tech firms such as Google […]

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