All Things Sustainable6 Aug 2021

'Unfathomable': Why US investors, regulators are rethinking human capital management disclosures

Wall Street's top regulator, the U.S. Securities and Exchange Commission, is in the early stages of creating a number of new ESG-related disclosure rules, including on the issue of human capital management.

Human capital management refers to the way that companies manage their workforce. It includes things like a company's approach to hiring, recruitment, pay and benefits, and the working conditions a company provides. Right now, public corporate disclosures on these topics are voluntary in the U.S. But many investors say that leads to insufficient and inconsistent data.

"I think it's unfathomable that, in this day and age, the only metric that companies are currently required to disclose is the number of people that they employ — especially when we talk to every company and they tell us that their human capital is their most important asset," says Aeisha Mastagni, a portfolio manager in the sustainable investment and strategies group at the California State Teachers' Retirement System, one of the largest public pension funds in the U.S. "And yet we as investors have no way to measure that, benchmark that, compare it to other companies in our portfolio."

In this episode, we explore the changing state of human capital data disclosure in the U.S., why some investors want disclosures to become mandatory, and what to expect from the SEC.

We also talk to securities and governance lawyers at the Philadelphia-based law firm Dechert and with Bryan McGannon, director of policy and programs at US SIF: the forum for responsible and sustainable investment.

Denne episoden er hentet fra en åpen RSS-feed og er ikke publisert av Podme. Den kan derfor inneholde annonser.

Episoder(366)

Why JPMorgan is looking at climate, energy and food system risks through a resilience lens

In this episode of the All Things Sustainable podcast, we cover Climate Week NYC key takeaways with a guest who brings together perspectives from climate science and the financial sector: Dr. Sarah Ka...

25 Sep 18min

Tech giant NVIDIA talks AI's sustainability risks and opportunities

In this special Climate Week NYC episode of the All Things Sustainable podcast, we sit down with Josh Parker, Head of Sustainability at technology giant NVIDIA. NVIDIA develops chips, systems an...

24 Sep 26min

New York bank CEO talks affordability, AI and climate solutions at Climate Week NYC

Climate Week NYC is expected to convene more than 100,000 attendees for more than 1,000 planned events across New York City Sept. 20-27. Throughout the week we're bringing you special daily episodes f...

23 Sep 16min

PRI interim CEO talks changing landscape for responsible investment

Climate Week NYC is underway, and the All Things Sustainable podcast is on the ground talking to leaders from across industries and around the world — including the global investor community. In today...

22 Sep 19min

As Climate Week NYC kicks off, energy, climate and national security converge

Climate Week NYC is expected to convene more than 100,00 attendees for more than 1,000 events across New York City Sept. 20-27. We're kicking off our special daily podcast episodes with a topic that w...

21 Sep 25min

How a European bank aims to finance the transition to a more resilient economy

Euronext Sustainability Week wraps up Sept. 18, and in this special episode to end the week, the All Things Sustainable podcast is talking to Triodos Bank CEO Marcel Zuidam. Triodos is a Nethe...

18 Sep 28min

How a European renewable energy company is pursuing affordability amid geopolitical uncertainty

Euronext Sustainability Week runs Sept. 14-18 under the title 'Building resilience in a changing world.' All Things Sustainable is the official podcast and in bonus episodes throughout this week, we...

16 Sep 23min

Why resilience is the buzzword as Euronext Sustainability Week kicks off

Euronext Sustainability Week runs Sept. 14-18, and in this special episode kicking off the week, we're talking to Euronext Group Head of ESG and Sustainable Finance Camille Leca. Euronext operates...

14 Sep 24min