Human-capital disclosure highlighted.
Human-capital and culture efforts are being highlighted by companies today. A report by EY titled "How and why human capital disclosures are evolving" examined developments and disclosures related to both human capital and culture and found that many Fortune 100 companies integrated the two topics in their disclosures. The report found many companies voluntarily included commitments to and/or initiatives and goals with respect to human capital and culture in proxy statements. Only a subset of these, however...
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