U.S. Investors’ Understanding of Workplace Policies and Practices and the Need to Change Them: Progress and Future Efforts
53 Pages Posted: 14 Jan 2020
Date Written: January 14, 2020
There have been increasing efforts by investors to spur disclosure of companies' workplace-related policies and practices. This paper provides a "case of first impression" assessment of the state of the field of such efforts among U.S. investors. Part I describes attributes of some of the important actors - investors and investor-related organizations - in the field, including their goals, their particular focus on workplace-related issues, and the standards/frameworks/criteria for what should be disclosed relevant to such an analysis. Part II offers a characterization of the success of efforts in the field to date and details challenges posed to making further progress. Part III provides suggestions and ideas about how those challenges might be might.
Keywords: human capital, human rights, labor, supply chain, materiality, fiduciary duty
JEL Classification: G, J, M5, M14
Suggested Citation: Suggested Citation