SEC Chair Gary Gensler Wants To Know How Companies Are Treating Workers

(Forbes) Regulators are homing in on the most important intangible assets: people. Intangible assets – skilled workers, brands, client relationships, organizational processes, and client relationships – generate most corporate growth and represent 90% of the market value of the S&P500. Since people are not capitalized on the balance sheet and are instead deemed as an expense, investors have struggled without standardized human capital disclosure to measure the contribution of human capital to corporate strategy and performance.