Focus: Arguing for the materiality of social factors by detailing methods to quantify and report on human capital risks and opportunities.

Key Points:

• Metrics Deep Dive: Analyzing the utility of metrics like employee turnover rate, gender/pay gap ratios, training investment per employee, and psychological safety index.

• Link to Productivity: Establishing the clear financial link between positive employee experience, lower turnover, and long-term operating margin.

• Reporting Standards: Discussing the limited, yet growing, requirements for Human Capital Management (HCM) disclosure (e.g., from SASB/ISSB).

• The Future of Work: The ESG implications of automation, gig work, and the shift to remote/hybrid models.