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Human Capital Disclosure Benchmarking

By Randi Morrison posted 05-30-2022 09:48 PM

  

Aon’s “Key Themes Emerge in the Second Year of Human Capital Management Disclosure for U.S. Companies” reveals the results of its analysis of 103 human capital management Form 10-K disclosures filed by S&P 500 companies for the 2021 fiscal year.

  • Prevalence - The most commonly disclosed topics (disclosed by more than half of filers) are shown below.
  • Changes in disclosure YoY - Based on Aon’s analysis of a 73-company subset of the larger group of filings it reviewed, companies provided more information (i.e., covered more topics and provided more detailed disclosure) pertaining to a number of disclosure categories for fiscal 2021 compared to fiscal 2020, led by a 124% increase year-over-year in quantitative data on workforce gender or race/ethnicity; followed by increases of 80% and 69% in quantitative data and qualitative data, respectively, on employee geography; and a 62% increase in quantitative data on employee turnover.

The report further reveals Aon’s observations about common focal points and the type of disclosure (e.g., quantitative vs. qualitative) across the major categories of hiring and retaining talent; diversity, equity and inclusion; employee engagement; and COVID-19 and health and safety.

See last year’s report and additional resources on our Human Capital/Workforce Management page.

                               This post first appeared in the weekly Society Alert!
                                       

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