Why Buy When You Could Rent: SEC's Push for Human Capital Disclosure
Directionally Correct Newsletter, The #1 People Analytics Substack
By: David Boyle & Cole Napper
This article is written to discuss: Proposed SEC Human Capital disclosure and the implications of what is considered investment in Human Capital.
Context
People Analytics and Workforce Planning functions are arguably in their adolescence when compared to more mature corporate functions like FP&A or Accounting. But movem…