Environmental, Social, and Governance Issues

Environmental, social, and governance (ESG) factors have vaulted past the buzzword stage. Today, investors are demanding insight—and executives are scrambling to respond. Meanwhile, company boards of directors are looking across the compensation, legal, investor relations, and finance functions for answers on how to provide leadership in an area so broad.

All this is happening just as company disclosures are becoming crisper, clearer, and significantly more informative. In other words: Volume is out. Tables and graphs reflecting business realities are in.

Explore our collection of publications on ESG and related communications below. Be sure to check back often as we continue to add new material. And if you need more help, please don’t hesitate to contact us directly.

Human Capital Management: Deciding What to Disclose in the 10-K

Takis Makridis · 12/4/2020

In this third and final article of our series on the new 101(c) disclosure standard, we share five principles to consider when structuring your own disclosure.


Human Capital Strategy Disclosures Under Regulation S-K: A Tale of Three Companies

Takis Makridis · 11/27/2020

In part two of our series on the new standard for Item 101(c), we look at what three early adopters disclosed in their 10-K filings.


Companies with Visionary Human Capital Strategies Get a Boost from Regulation S-K Modernization

Takis Makridis · 11/16/2020

The SEC released a new standard for 101(c) human capital disclosure. We unpack it in this article, the first of a three-part series.


Five Big Questions Boards Are Asking about Diversity, Equity, and Inclusion

David Outlaw and Saswati Sen  · 10/26/2020

What will the compensation committee or board of directors need to know about DEI? We unpack the biggest issues in this article for Workspan Daily.


The Questions Boards Are Asking about Diversity, Equity, and Inclusion

Takis Makridis, Therese Sebastian, and Saswati Sen  · 7/20/2020

As diversity, equity, and inclusion (DEI) become more and more the focus of public attention, we discuss the types of questions to expect from the CHRO, CEO, and compensation committee, as well as what robust DEI metric development and monitoring looks like in practice.


ESG as a Performance Metric: What Compensation Professionals Need to Know

Takis Makridis · 1/21/20

In this issue brief, we discuss how ESG priorities have evolved among shareholders and the implications for the compensation function.


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