Shearman & Sterling LLP 32 | Preparing the Board for Human Capital Management Oversight and Disclosure
CONCLUSION
For every company, there is likely at least one aspect, if not more than one aspect, of enterprise risk management
and long-term strategic planning that is a function of workers outside the executive group. And those identified
aspects are board issues. Developing a robust body of year-over-year human capital data will enable the board to
more effectively oversee and measure the aspects of human capital management that fall under its oversight, and
simultaneously allow the company to provide meaningful human capital management disclosure in accordance
with the new human capital management disclosure rule.
52
13
11
27
22
1
1
5
2
48
No measurement other than total number of employees provided
Provide a measurement in addition to total number of employees
Number of employees in United States versus rest of world, or other
specific geographic breakdowns
Number or percentage of employees covered by collective bargaining
agreements or represented by unions
Number of employees in a specified business unit or role
Year to year changes in total number of employees
Number of full-time versus part-time employees
Number of salaried versus hourly employees
Percentage of male versus female employees
Percentage response rate to employee engagement surveys
Of the Companies that Provide a Measurement in Addition to Total
Number of Employees, the Measurements Disclosed Are
7
52
13
11
27
22
1
1
5
2
48
52
13
11
27
22
1
1
5
2
48
52
13
11
27
22
1
1
5
2
48
Human Capital Measurements Disclosed in Forms 10-K