Governmental and scientific news and insights on investor oriented environmental, social, and governance (ESG) data.

The value of human capital and workforce talent

A research report entitled Reporting Human Capital. Illustrating your company's true value has been launched in London by an ad hoc partnership which includes the Chartered Institute of Management Accountants (CIMA). The report has reviewed the practices of UK FTSE 100 companies when it comes to measuring and reporting on human capital issues, notably how [...]

By |2016-11-24T12:14:09+00:00June 2nd, 2016|CSR, Financial, Governance, Law, Risk, Social|0 Comments

Corporate Governance and the Firm’s Workforce

This paper uses matched employer-employee data to study the effects of corporate governance on the earnings and composition of the firm's workforce. Stronger corporate governance is measured using the passage of shareholder-sponsored proposals to declassify the board of directors. Following vote passage, employee earnings decrease by 12% on average, directionally consistent with previous research. However, [...]

By |2016-06-30T11:49:18+00:00June 2nd, 2016|CSR, Firm Value, Gender inequality, Governance, Social|0 Comments

Social disclosures in private corporations

Globally, there is a growing interest in using disclosure rules in corporate and securities law to achieve social policy goals. The blending of corporate law with social issues is a transformation of disclosure obligations, which have traditionally focused on reducing information asymmetries and instilling confidence in the market. At the same time, the amalgamation of [...]

By |2016-06-01T14:57:42+00:00June 1st, 2016|CSR, Governments, Law, Social|0 Comments