Beyond the Balance Sheet: Exploring Material Human Capital Risk Disclosures in Australia

This project aims to examine how Australian listed companies disclose information about their human capital, a critical intangible that includes employee skills and knowledge. With the ongoing war for talent, heightened focus on fair labor practices, and AI transforming business landscapes, it is crucial for stakeholders to understand, and for entities to report, human capital risks and opportunities. This project will assess how companies identify and disclose human capital risks and opportunities, the frameworks used, the qualitative and quantitative nature of these disclosures, and differences across sectors.