
A focus on ESG — environmental, social, and governance principles — will continue to expand in 2023 and beyond, according to Seyfarth’s Human Capital Disclosure Report released Feb. 21.
During the past year, the number of disclosures with references to board-level oversight of human capital issues increased across all industries, with an average of 35% reporting board oversight in 2021 and an average of 42% reporting it in 2022.
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