The biggest current issue in the boardroom is human capital, and not just because the SEC mandated human capital disclosures for the first time in the last proxy filings. Many companies are having trouble filling jobs left open by the pandemic.
I discussed this recently with Charles Elson, our executive editor-at-large, and Bob Rock, our publisher. Both serve on boards and know firsthand whatâs at the top of the board agenda. They both believe that human capital risk oversight is now a critical function of the board. Beyond 10-K disclosure requirements, thatâs because these labor shortages affect corporate America at every level.