Resources

Disclosure of the Extent to which Firms Invest in their Workforce (June 2022)
Colleen Honigsberg (Stanford Law School) and Shivaram Rajgopal (Columbia Business School)

How Financial Accounting Screws Up HR (February 2023)
Peter Cappelli (University of Pennsylvania)

SEC Rulemaking Petition re: Labor Cost Disaggregation (June 2022)

Working Group on Human Capital Accounting Disclosure

Seeing business like a state: Firms and industries after the digital revolution (August 2022)
Gerald F Davis (University of Michigan) and Theodore DeWitt (University of Massachusetts Boston)

Letter to FASB re: Labor Cost Disaggregation (September 2021)

Human Capital Management Coalition

SEC Rulemaking Petition re: Disclosure of Human Capital Policies, Practices, and Performance (July 2017)

Human Capital Management Coalition

What investors need to know about the SEC’s human capital disclosure requirement (8 May 2023)
Quartz

Towards a New Paradigm of Company Valuation: A Literature Review of Emerging Frameworks for Long-term Social and Environmental Sustainability (June 2019)
The Oxford Analytica Foundation, The Caux Round Table

Opportunities for Enhanced Employer Administrative Records to Improve Research, Statistics, and Evaluation (Nov 2011)
Groshen, Erica L.; Nightingale, Demetra; Reamer, Andrew; Magdy, Youstina; Raju, Madison

Also available at https://www.uschamberfoundation.org/background-reports

BCLR Human Capital Disclosures  (September 2022)
Thomas Bourveau, Maliha Chowdhury, Anthony Le, Ethan Rouen

Fiduciary Duties as a Helpful Guide to Ethical Decision-Making in Business (August 2007)
Stephen B. Young

Human Capital Balance Sheet (Individual)

Capital: a basic human right? (May 2020)
Stephen B. Young

Rebalancing Capitalism (July 2019)
Stephen B. Young

The value of an Iconic Asset: The economic and social value of the Colosseum
Deloitte

A System for Analyzing Human Capability at Scale using AI (2023)
Daniel Zhu, Dave Ulrich, Sanjiv Das, and Norm Smallwood

The Next Agenda for Human Capability Improvement and Reporting
Dave Ulrich and Norm Smallwood

Human Capability Valuation and Performance for Organization Success (2023)
Dave Ulrich, Norm Smallwood, Mike Panowyk, Joe Grochowwski

[Presentation Slides] Water from a Stone: The current human capital disclosure landscape (May 2023)
Ethan Rouen

[Presentation Slides] The EU logic for disclosures on Human Capital (May 2023)
Mario Abela, Value Balancing Alliance

[Presentation Slides] Opening Remarks (May 2023)
Jerry Davis, University of Michigan

[Presentation Slides] Can we get 21st Century Data for Workforce Valuation and Performance Management? (May 2023)
Erica L. Groshen, Cornell University ILR

[Presentation Slides] Administrative Data for Measurement and Analysis (May 2023)
Matthew D. Shapiro, University of Michigan

[Presentation Slides] New Tools, New Methods of Analysis Panel: “The Data Collector’s View" (May 2023)
Kelley-Frances Fenelon, Matthew Nestler

Human Capital Management Coalition