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human capital disclosure practices

Guidance on human capital Management Disclosures & PracticesHuman capital management is an increasingly material dimension of ESG risk and opportunity. Research suggests that intangible assets including human capital comprise 90% of market value in the S&P 500, and that effective human capital management can drive performance. The global pandemic, a heightened emphasis on gender, racial, and ethnic equity, and an increasingly tight labor market have led to a greater focus on employee recruitment, retention, and 2021, State Street Global Advisors Asset Stewardship team sought to strengthen our perspective on human capital management.

Management Disclosures & Practices Human capital management is an increasingly material dimension of ESG risk and opportunity. Research suggests that intangible assets including human capital comprise 90% of market value

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