July 3, 2018
Empirical evidence suggests that smart human capital management is associated with better corporate performance. And yet, the lack of comparable data reported by companies remains a major barrier for investors to undertake this type of analysis in a meaningful way.
For this reason, we are pleased to share the attached research paper. The goal of this report is to increase the visibility of human capital as an investor consideration and identify possible areas where Canadian companies can improve their disclosure practices to better communicate how they are valuing this important asset.