Human capital issues are becoming increasingly important to modern day corporate success. Over the last several years, some of the biggest U.S. corporations have enacted better workplace policies, from making efforts to narrow the pay gap (Salesforce and Microsoft) to providing better training (JPMorgan Chase and Walmart).
Even investors are starting to pay closer attention. Recently, the Securities and Exchange Commission (SEC) Investor Advisory Committee responded to petitions by institutional investors to incorporate human capital management into its corporate reporting and disclosure regime by recommending the SEC examine the case for better disclosure.
