How do companies report on their ‘most important asset’?
An analysis of workforce reporting in the FTSE 100 and recommendations for action.
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.