Global rulemakers said Wednesday that investors were mainly concerned with issues such as working conditions and health and safety as they released initial findings from research into setting new human capital reporting rules.
The International Sustainability Standards Board said there was strong evidence that human capital issues could impact firms’ performance and share price. Human capital reporting—how companies value and disclose their staff experience and knowledge—is one of two topics the ISSB is researching for new standard-setting.
Its first two sets of rules, covering climate and general sustainability reporting, take effect this year with about 30 jurisdictions considering making them ...
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