Research Report

Human capital reporting: investing for sustainable growth

This information is available for download

Format Title File size

Human capital reporting: investing for sustainable growth

Published January 2015

File size:
620 KB

Download the 'Human capital reporting: investing for sustainable growth' pdf 620 KB, human-capital-reporting_2015-sustainable-growth.pdf. Opens in a new window.

About this download

This report explores the views and perspectives of members of the investment community and those who work with it on the issue of human capital management reporting. The report was commissioned by the Valuing your Talent partnership and written by the CIPD, in conjunction with Pensions & Investment Research Consultants Ltd (PIRC). Sixteen interviews were conducted, which included seven participants from the sustainable responsible investment (SRI) or environmental, social and governance (ESG) sphere and three from more mainstream investment backgrounds.

The sample was largely self-selected as it proved difficult to recruit a good balance of interviewees from the wider investment community. It also drew on interviews with academic experts on this subject, and from a representative of the Financial Reporting Council. They were asked their views on the potential value of HCM information in terms of providing insights into business value or risk, the state of existing practice, and on barriers to improving reporting. Interviewees were also asked their views on four key measures recommended for external reporting by the VyT research.

‘It’s evident that investors want to use HCM data in combination with other perspectives
on company performance to develop a more holistic view of their investments.’

Content of the report

  • Executive summary
  • Introduction
  • Analysis of results
  • Exploring barriers to better human capital reporting
  • Recommendations – where to next?
  • Appendix 1: Case study Valuing your Talent at Halfords
  • Appendix 2: Contributors
  • References

View more information about Valuing your Talent