Strategic Human Capital: Closing a material gap in corporate disclosure

Regnan considers the ways in which knowledge, skills and abilities are organised to achieve corporate objectives – or, strategic human capital management – to be an increasing determinant of share value. As such, strategic human capital management is a key underpinning of strategy execution – enhanced disclosure of which can shed light on these risks and opportunities, as well as a company’s future prospects.

Regnan's aim with this paper is to highlight the gap in information to investors, and to provide companies with practical guidance to better communicate with their current and future investors those issues of strategic importance that relate to human capital management.

Download paper →