I en ny artikel beskriver Harvard Law School Forum on Corporate Governance om nøgletemaer indenfor Human Capital Management Disclosure. Deres forskning om påkrævet human capital management disclosure i virksomheder viser fortsat en generel mangel på kvantitativ information.
I artiklen skriver de, at offentlige virksomheder i USA har afsluttet det andet år med påkrævet offentliggørelse vedrørende human capital management (HCM), hvilket giver interessenter mulighed for at sammenligne år-til-år ændringer i, hvordan virksomheder afslører HCM og forskellige emner af interesse.
Nøgletemaer fra år 2 afsløringer
De fleste af oplysningerne i deres analyse fra regnskabsåret 2021 begyndte med en arbejdsstyrkeoversigt. 98 procent af virksomhederne inkluderer data om størrelsen af deres arbejdsstyrke, og 61 procent giver detaljer om deres geografiske fodaftryk.
Emner for offentliggørelse kan stort set grupperes i fire kategorier. Disse omfatter:
- ansættelse og fastholdelse af talent
- mangfoldighed, retfærdighed og inklusion
- medarbejderengagement
- og COVID-19, sundhed og sikkerhed.
Harvard Law School udforsker hver af disse sektioner mere detaljeret nedenfor for at give tendenser til HCM-handlinger og afsløringer for at hjælpe organisationer med at overveje niveauet for offentliggørelse omkring deres HCM-strategi til næste år.
Om forskellen mellem år 1 og år to skriver Harvard Law School:
While the categories in HCM 10-K disclosures have not changed meaningfully in this second year, S&P 500 companies are expanding their disclosures to include a broader set of topics and include more in-depth information within each topic. We looked at a subset of 73 companies in the S&P 500 to analyze how their year-over-year disclosures have evolved. The results in Figure 2 show the 10 categories where we saw a greater than 10 percent increase or decrease in disclosure across the same sample of companies.
The category with the most additional information added is gender or race/ethnicity breakdown. Companies disclosing this quantitative data more than doubled in year two compared to year one. We also saw an 80 percent rise in quantitative data reported on employee geography, such as the number of employees by country or region, as well as a 62 percent increase in data on employee turnover (a hot topic many companies are challenged with). However, quantitative turnover was still reported by less than one-third of the companies in the subset.
We also saw a few notable areas where companies reduced the amount of disclosure, including a 20 percent drop in pay equity study disclosures and a 16 percent decline in discussions on pandemic measures. The drop in pay equity study disclosures may indicate that companies are acting on the results that came out of the flood of pay equity audits conducted in 2020, rather than focusing discussion on the audits themselves. Going forward, we may see a cyclical pattern with a surge in pay equity discussions tied to headline pressures and companies’ periodic pay gap analyses.
Læs den fulde vurdering her:
https://corpgov.law.harvard.edu/2022/05/16/key-themes-of-human-capital-management-disclosure/#more-145821
