How do companies report on their ‘most important asset’?

This report analyses the quality of workforce disclosures in FTSE 100 2021 annual reports, according to a framework covering a wide range of workforce-related topics. It examines the use of metrics as well as narrative reporting and includes additional analysis of how companies have reported on their response to COVID-19. It also provides insights from the investor perspective and makes recommendations on how to establish better workforce reporting.