Human capital issues are well-represented throughout SASB’s 77 industry standards, as detailed in the SASB Human Capital Bulletin. However, many issues are rapidly evolving and both companies and investors are increasingly attuned to their financial implications. As a result, investor expectations for human capital disclosure are rising. With this in mind, SASB is undertaking research and market engagement on the issue with the objective of evolving the content of the Standards in light of emerging trends.
SASB’s ongoing Human Capital research project aims to assess this dynamic subject and has developed an evidence-based framework to support the identification of financially material impacts related to human capital management. This framework will enable the assessment of key themes within and across industries to form the basis of the recommendations of SASB’s technical staff to the Standards Board regarding possible modifications to industry Standards to incorporate new elements associated with human capital.
Please visit the Human Capital project page for more information.