Study Identifies Human Capital Metrics Measured by Global Firms
Results of a joint research study, "Corporate Disclosure of Human Capital Metrics," between Center for Safety and Health Sustainability (CSHS) and Harvard Law School's Pensions and Capital Stewardship Project indicate that human capital metrics, including OSH data, frequently are collected by a majority of global companies, yet many of these firms do not publicly report the information.
The study, funded by funded by ASSE and the ASSE Foundation, was discussed today at a workshop that included experts in occupational safety, investor groups, standards-setting bodies and government agencies. The debates focused on the challenges and opportunities in advancing human capital as a key subject to investors. Topics included connections between human capital issues and organizational performance, measurement of human capital achievement and actions to spur the disclosure of human capital information. Participants also discussed a petition asking the U.S. Securities and Exchange Commission to require human capital reporting by U.S. companies.
Read more in the ASSE newsroom.