Human Capital Management Disclosures Working Group Resource Hub
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Human Capital Management Disclosures Working Group Resource Hub

December 23, 2020 | Additional Resources

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This tool kit provides examples of what public companies have done in the past regarding the board's role in human capital management and disclosure.

  • VIEW FULL REPORT
    Complimentary

What Is Human Capital Management?

Articles  

  • HR Goes Beyond Culture to Organization Reinvention
  • What's Your HR Point-of-View?
  • PE Firms Are Creating a New Role: Leadership Capital Partner
  • Private Equity’s New Phase

Why Does Human Capital Management Matter?

The Conference Board Research  

  • Insights for Investors and Companies in Addressing Today’s Social Issues

Reports  

  • The social enterprise at work: Paradox as a path forward
  • Seyfarth ESG 101

Journal Articles  

  • New HR Metrics: Scoring on the Business Scorecard
  • Bridging Micro and Macro Domains: Workforce Differentiation and Strategic Human Resource Management
  • Talent and analytics: new approaches, higher ROI
  • Human Capital Management Disclosure

Investor Reports  

  • T. Rowe Price 2019 ESG Report
  • Human-capital management insights
  • Human-capital disclosure practices

Reporting Standards/Guidelines  

  • Quality in Human Capital Reporting Framework Ratings and Scorecard
  • Overview of ISO 30414 Human Capital Reporting Standards Conference Board

What Are the Roles of the Board?

The Conference Board Research  

  • Corporate Governance Challenges in the Covid-19 Crisis

The Conference Board Webcasts  

  • The New Role for Boards in Human Capital Management

Corporate Governance Policies  

  •  The Allstate Corporation: Corporate Governance Guidelines

Committee Charters  

  • One Committee
    • Merck & Co.: Compensation and Benefits Committee Charter
    • 3M Company Board of Directors: Compensation Committee Charter
    • Wells Fargo & Company: Human Resources Committee Charter
    • Principal Financial: Human Resources Committee Charter
    • Bank of America Corporation: Compensation and Human Capital Committee Charter
    • Caterpillar Inc.: Charter of the Compensation and Human Resources Committee of the Board of Directors
    • JPMorgan Chase & Co.: Compensation & Management Development Committee
  • Two Committees
    • Lockheed Martin: Management Development and Compensation Charter
    • Lockheed Martin: Nominating and Corporate Governance Charter
    • Intel Corporation: Charter of the Audit Committee
    • Intel Corporation: Charter of the Compensation Committee
    • The Allstate Corporation: Audit Committee Charter
    • The Allstate Corporation: Compensation and Succession Committee Charter
  • Three Committees
    • Intel Corporation: 2020 Proxy Statement
    • Intel Corporation: Corporate Governance and Nominating Committee

Other Reports  

  • Corporate Culture: Is Your Board Accountable?
  • Board Oversight of Human Capital Strategy and Risks
  • Boards in the time of coronavirus
  • Boards of directors in the tunnel of the coronavirus crisis
  • Investors remind business leaders: Governance matters

What Information Should the Board Have to Fulfill Its Roles?

The Conference Board Research  

  • From Immediate Responses to Planning for the Reimagined Workplace: Human Capital Responses to COVID-19
  • Is GDPR the Death Knell for Human Capital Analytics?
  • The Long Arm of the Law: GDPR’s Impact on HR Data

Other Reports  

  • How the governance of human capital and talent is shifting
  • Corporate Governance: The Growing Importance of Human Capital Management
  • Human Capital as an Asset: An Accounting Framework to Reset the Value of Talent in the New World of Work

Book Chapter  

  • Human Resource Management: The Role of Boards

How Should Companies Communicate About Human Capital Management and Culture?

SEC Rules  

  • SEC Document
    • Final Rule: Modernization of Regulation S-K Items 101, 103, and 105
    • 2021 Seyfarth Human Capital Disclosure Report
  • Article
    • Update on the SEC and ISO initiatives for human capital reporting

Checklist for Making HCM Disclosures  

  • Putting New HCM Disclosure Rules into Practice
 

The Conference Board Webcasts  

  • Human Capital: A New Era in Disclosure

10-K Disclosures  

  • SEC Form 10-K, HP Inc., Human Capital Disclosures (pages 9 and 10)

Proxy Statements  

  • Prudential Financial 2020 Proxy Statement
  • Allstate Corporation 2020 Proxy Statement
  • Visa 2020 Proxy Statement
  • Chevron Corporation 2020 Proxy Statement

Other Reports  

  • Bank of America 2020 Human Capital Management Report

Website  

  • Target Corporation

Rulemaking Comments  

  • HCM Coalition Rulemaking Petition to the SEC
  • NYC Comptroller's Comment on SEC's Proposed Rule S-K Amendment
  • O’Byrne Comment on HCM Disclosures Rulemaking Petition

Other Publications  

  • Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation
  • Statement of Intent to Work Together Towards Comprehensive Corporate Reporting
  • Different Roles for Different Boards: Rethinking Board Design
  • 2022 01 24 Extract from Human Capital
  • 2022 01 24 Extract of Corporate Culture
  • 2022 01 24 COPC extract

Human Capital Performance Indicators

Macro-performance Indicators of Human Capital Management Impact  

  • Infographic
    • Macro-performance indicators
  • Journal Articles
    • Approaches to the quantification of the human capital efficiency in enterprises
    • Value Added and Profitability: Role of Human Resource
 

Worker Health and Safety  

  • The Conference Board Research
    • How to Guard the Health, Safety and Productivity of Your People in a Changing Workplace
    • Strategies to Support a Safer Return to the Worksite
    • Mental Health and Well-Being In The Workplace: What Works and Why It Makes Business Sense
    • Moving the Dial on Well-Being and Mental Health in the Workplace
    • What Is Human Rights Risk? Should My Company Be Concerned about It?
 

Workforce Diversity, Equity & Inclusion  

  • The Conference Board Research
    • What's Next for Employee Groups?
    • COVID-19 Reset & Recovery: Making D&I a Critical Component of the Solution
    • Taking Diversity & Inclusion Global: Balancing Alignment and Flexibility
    • Diversity Reporting under the Spotlight
    • Defining and Measuring Inclusion

Worker Compensation and Benefits  

  • The Conference Board Research
    • CEO and Executive Compensation Practices: 2020 Edition
    • COVID-19 Reset & Recovery: Leveraging Total Rewards Strategies to Improve Employee Well-Being and Navigate Business Changes
    • Artificial Intelligence for Total Rewards
    • Human Capital Management during COVID-19: Eight Compensation & Benefits Strategies to Help Employees Navigate the New Challenges

Culture, Engagement, and Workforce Experience  

  • The Conference Board Research
    • DNA of Engagement 2018: Moments That Matter throughout the Employee Life Cycle
    • DNA of Engagement: How Organizations Can Align Engagement and Inclusion to Enhance Employee Experience
    • DNA of Engagement: How Organizations Create and Sustain Highly Engaged Teams
    • DNA of Engagement: How Organizations Build and Sustain Highly Engaging Leaders
    • DNA of Engagement: How Organizations Create and Sustain Highly Engaging Cultures
    • DNA of Engagement 2018: A Diagnostic Tool for Organizations
    • DNA of Engagement 2018: A Diagnostic Tool for Leaders and Managers
    • DNA of Engagement 2017 Diagnostic Tool

Talent Acquisition and Deployment  

  • The Conference Board Research
    • Different in Degree: Closing the Talent Gap with Alternative Credentials
    • COVID-19 and the Talent Agility Imperative
    • 19 Insights from the 2019 Talent Acquisition Conference

Workforce Capability and Development  

  • Training/Learning and Development
    • The Conference Board Research
      • COVID-19 Reset & Recovery: Implications for Learning & Development
      • Career Management for What Lies Ahead
      • 26 Insights from the 2019 Talent Management Strategies Conference
  • Performance Management
    • The Conference Board Research
      • COVID-19 Reset & Recovery: Adapting Feedback and Performance Systems during and after a Crisis
      • 23 Insights from the Performance Management Conference
      • 22 Truths about Performance Management: Insights from the Performance Management Summit
  • Mobility and Advancement
    • The Conference Board Research
      • Total Talent Mobility: Strategic Purposes, Barriers, and Best Practices
      • Divergent Views/Common Ground: The Leadership Perspectives of C-Suite Executives and Millennial Leaders
  • HR Tech and Operations
    • The Conference Board Research
      • Artificial Intelligence for HR: Separating the Potential from the Hype
      • Artificial Intelligence for Talent Acquisition
      • Artificial Intelligence for Coaching

AUTHORS

PaulWashington

Paul Washington

President and CEO
Society for Corporate Governance

Rebecca L.Ray, PhD

Rebecca L. Ray, PhD

Former Executive Vice President, Human Capital
The Conference Board

SolangeCharas, PhD

Solange Charas, PhD

Distinguished Principal Research Fellow, The Conference Board and
Founder & CEO, HCMoneyball

Amy LuiAbel, PhD

Amy Lui Abel, PhD

Head of Career Strategy and Experiences
Arch Insurance Group


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