ESG Currents

Measuring the Intangible - Human Capital


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Most companies are tremendously reliant on their talent, with most saying it’s their biggest asset not even on the balance sheet, and therefore understanding how they’re engaging, retaining, rewarding and developing their people is important to the core of running a business, Marc Siegel, previous SASB and FASB member, explains to Bloomberg Intelligence. Siegel joins BI analyst Gail Glazerman on this ESG Currents podcast episode to discuss the evolving landscape of ESG disclosure, including overlooked social issues such as human capital and the challenges associated with reporting this metric.
This episode was recorded on Aug. 24.

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