A Renewed Focus on Human Capital: Certified Public Accountant

ABSTRACT

Under Item 101(c), public companies are required to disclose information about their human resources, including the number of people employed, distinguishing between fulltime and part-time employees;the number of employees per department;and human capital management policies, practices, and performance. According to the final amendments and after considering public comments, Item 101(c) requires the following disclosure . 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). Developments in technology and digitization are continuous;knowledge gained today will be outdated tomorrow. [...]creating a learning culture by continuously investing in human capital is key to maintaining and strengthening companies' competitive positions.