The U.S. Securities and Exchange Commission (SEC) revised its rules in 2020 that required information on “human capital resources” be included in standard financial reporting. This report explains that while these changes are promising, the requirements remain too broad to provide the data needed by investors in their decision-making processes.
To better understand the issue, PRI interviewed 14 U.S.-based investors with a total AUM of nearly $710 billion. These interviews helped identify ways investors currently acquire and use human capital management information in their investment processes and what they need to improve their efforts to integrate HCM considerations.
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