The only 10-K disclosure related to human capital is number of employees. There is a proposal from the agency from the Human Capital Coalition looking for more required reporting on issues like pay disparity and culture.
Governance best practices increasingly call for boards to engage with their investors on critical issues; yet much ambiguity still surrounds the shareholder engagement process.
Investor and regulatory demands for improved corporate governance have pushed many companies to take a closer look at their joint ventures.
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