A Renewed Focus on Human Capital.

According to the SASB, the human capital sustainability dimension "addresses the management of a company's human resources (employees and individual contractors) as key assets to delivering long-term value" (https://bit.ly/3B0QkOe). News & Views Why has human capital become such a hot topic of conversation? Reporting and Measuring Human Capital Although the SEC has not defined human capital, the Sustainability Accounting Standards Board (SASB) established five primary sustainability aspects, one of which is human capital. [Extracted from the article]

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