Shearman & Sterling LLP 7 | The Management and Disclosure of Human Capital Resources Requires a Roadmap
Topic Measurement Example
Percentage of Top 100
Companies Disclosing an
Associated Measurement
Employee Work Location
Employment Classifications
Including Full-Time Employees,
Part-Time Employees and
Independent Contractors
Employee Gender
Employee Race or Ethnicity
Collective Bargaining Agreements
Employee Feedback
Employee Turnover
Professional Development
Business Department
or Division
55%
37%
36%
33%
20%
18%
15%
15%
15%
Number of employees by country
Number of full-time employees
versus number of part-time
employees
Percentage of employee
population by gender
Percentage of employee
population by race or ethnicity
Percentage of employees
covered by collective bargaining
agreements
Percentage of employees
responding to employee surveys
Annual turnover rate
Number of employees participating
in training programs
Number of employees by division
Quantitative Disclosures
