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ºù«Ӱҵ Report

The Corporate Guide to Human Capital Disclosure & Leading Practice

The Corporate Guide to Human Capital Disclosure & Leading Practice is a primer on the current state of job-related disclosure in the Russell 1000, offering insights on current disclosure, standard practice benchmarks, and leading practice examples. This tool, which draws upon the metrics in our ºù«Ӱҵ Jobs Scorecard, helps corporate leaders identify distinct starting points for improvement and navigate this evolving space, guiding them in determining what human capital data to disclose and how to disclose it effectively. With still-emerging standards, corporate leaders are poised to shape human capital disclosure and have a clear opportunity to demonstrate leadership. When companies better tell their human capital story and invest in job quality improvements, they deepen their ability to attract and retain the right employees and drive key business outcomes.

Using our ten years of survey research and corporate analysis as a guide, along with input from corporate, academic, and expert practitioners, we assessed 14 existing multi-sector job quality frameworks to help identify key topic areas and metrics for assessing job quality disclosure. These foundational metrics underpin the ºù«Ӱҵ Jobs Scorecard, a data-driven tool helping corporate leaders assess job quality performance and identify areas for further investment. 

Our ºù«Ӱҵ Jobs Scorecard and this guide identify distinct starting points for improvement based on benchmarks and examples of leading practices. With clearly delineated topics and metrics, the Guide aims to support corporate leaders in prioritizing areas for investment whether that means disclosing a policy that already exists, creating or enhancing a policy, or taking action toward improving performance. The right first step will be different for different companies. But what is true for all is the necessity of approaching job quality reporting systematically and with the transparency stakeholders (such as investors, current and potential employees, and customers) increasingly demand.

How to Use This Guide

The sections that follow include the metrics, organized by topic area, featured in the 2024 ºù«Ӱҵ Jobs Scorecard. Each section lists the metrics companies can disclose to demonstrate their commitment to that job quality topic, and each metric entry includes the following information: 

  • Metric name
  • Rationale for disclosure
  • What companies can disclose on this metric
  • Current leading practice for disclosure
  • Rate of disclosure in the Russell 1000 
  • An example of what leadership looks like for this metric, sourced from a Russell 1000 company’s disclosure
  • DEI designation denoting the metrics capturing policies that support cultivating an inclusive, equitable, and diverse workplace

Many of these metrics are also included in the 2024 ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies, and we have indicated where disclosure could impact a company’s ranking and therefore inclusion in related indexes and other offerings.  

Read on to learn more, and please reach out to our team at corpengage@justcapital.com to discuss the Guide and how your company can integrate these disclosure practices into your business.

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Wages & Compensation Data Points

Pay Equity Analyses

Pay equity analyses help companies understand the state of wage inequality within their workforce.
Disclosure Practice Companies should disclose whether they conduct pay equity analyses that evaluate the pay of all their workers.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing whether they conduct pay gap analyses based on gender, race, ethnicity, or other factors. Note: To lead holistically on pay equity disclosure, companies should publish the results of pay equity analyses in the form of adjusted pay ratios, as outlined in the data points below.
Rate of Disclosure in Russell 1000
37% of companies disclosed conducting a gender pay equity analysis
31% disclosed conducting a race/ethnicity pay equity analysis
11% disclosed conducting a general pay equity analysis
30% disclosed conducting both a gender and race/ethnicity pay equity analysis
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Gender Pay Equity Ratio

Gender pay equity ratios can help identify if a company needs to address any issues with wage discrimination based on gender.
Disclosure Practice Companies should disclose the adjusted women-to-men pay ratio based on their most recent gender pay equity analysis.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing the results of their gender pay equity analysis in the form of an adjusted women-to-men pay ratio.
Rate of Disclosure in Russell 1000
18% of companies disclosed the results of their gender pay equity analysis
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Race/Ethnicity Pay Equity Ratio

Race/ethnicity pay equity ratios can help identify if a company needs to address any issues with wage discrimination based on race/ethnicity.
Disclosure Practice Companies should disclose the adjusted people of color-to-white pay ratio based on their most recent race/ethnicity pay equity analysis.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing the results of their race/ethnicity pay equity analysis in the form of an adjusted people of color-to-white pay ratio.
Rate of Disclosure in Russell 1000
12% of companies disclose the results of their race/ethnicity pay equity analysis
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Minimum Wage & Salary Disclosure

Minimum wage and salary disclosures communicate a company’s employee value proposition externally and can help attract and retain talent.
Disclosure Practice Companies should disclose information on their minimum hourly wage or salary.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing the minimum hourly wage or salary for their U.S. workforces.
Rate of Disclosure in Russell 1000
14% of companies disclose some information about their minimum hourly wage or salary
11% of companies disclose their exact minimum hourly wage or salary
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Minimum Wage & Salary

Offering a living wage – a minimum wage or salary that meets basic needs – contributes to employees’ financial well-being and helps companies attract and retain talent.
Disclosure Practice Companies should disclose their lowest entry-level wage or salary.
Current Leading Practice Companies demonstrate leading practice by disclosing a minimum wage at or above $25.02, the MIT Living Wage Calculator’s national population-weighted average wage for one worker in a family of two full-time working adults and two children, or the equivalent annual salary of $52,038.85. Companies can take an important step toward leading practice by disclosing a minimum wage at or above $17.23, the MIT Living Wage Calculator’s national population-weighted average hourly wage for a single working individual, or the equivalent annual salary of $35,837.59.
Rate of Disclosure in Russell 1000
0.1% of companies disclose that they offer a family-sustaining minimum wage or salary
4% of companies disclose that they offer a minimum wage or salary that sustains an individual worker
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Living Wage Statement

Living wage statements demonstrate companies’ prioritization of paying wages that cover employees’ basic needs, which contribute to their financial well-being.
Disclosure Practice Companies should disclose a public commitment to paying their employees a living wage, through either a public statement or public disclosure of a company minimum wage at or above the living wage estimate for a single worker.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing a commitment to paying their employees a living wage, whether through a public statement or a public disclosure of a minimum wage rate that meets the single worker living wage estimate. Sufficient public commitments exclude fair, market, minimum, or legally compliant wage.
Rate of Disclosure in Russell 1000
10% of companies disclose a living wage statement or a minimum wage value at or above the single working individual living wage threshold
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ Jobs Scorecard

Employee Ownership Disclosure

Employee ownership policies provide opportunities for employees to build long term wealth.
Disclosure Practice Companies should disclose whether they offer employee ownership plans.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing employee ownership plans, including (but not limited to) employee stock purchase plans (ESPPs), employee stock ownership plans (ESOPS), stock options, or stock awards.
Rate of Disclosure in Russell 1000
76% of companies disclose that they offer an employee ownership plan
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ Jobs Scorecard

Benefits Data Points

Days of Paid Time Off or Vacation

Paid time off and vacation days allow employees to recharge and attend to personal matters without the risk of forfeiting wages or losing their job.
Disclosure Practice Companies should disclose the minimum days of Paid Time Off (PTO) or paid vacation provided to their exempt U.S. employees.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing a policy that offers at or above 20 days of PTO per year. Unlimited PTO and vacation policies can represent leading practice, but these require a workplace culture that supports employees in fully utilizing the benefit and risk fewer PTO days taken by employees and a lack of unused PTO payout when the employee leaves the company.
Rate of Disclosure in Russell 1000
13% of companies offer at or above 20 days of PTO
28% of companies disclose the number of PTO days they offer their employees
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Days of Sick Leave

Paid sick leave days allow employees to take time off for personal health reasons or for caring for a sick dependent or family member without the risk of forfeiting wages or losing their job.
Disclosure Practice Companies should disclose the minimum days of paid sick leave provided to their exempt U.S. employees.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing a policy that offers at or above 10 days of paid sick leave per year, with the exception of COVID-based temporary sick leave policies.
Rate of Disclosure in Russell 1000
5% of companies offer at or above 10 days of paid sick leave
12% of companies disclose the number of paid sick leave days they offer their employees
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Paid Parental Leave (Primary Caregivers, Secondary Caregivers, and Parity)

Paid parental leave policies provide parents with paid time off around the time of childbirth or adoption in order to care for or bond with new children.
Disclosure Practice Companies should disclose the length of paid parental leave for both primary (or maternal) caregivers and secondary (or paternal) caregivers.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing at least 20 weeks of paid parental leave for caregivers to welcome a new child to their family, a key milestone toward the evidence-based best practice of six months of paid parental leave, as well as by disclosing the same amount of paid parental leave for both primary caregivers and secondary caregivers.
Rate of Disclosure in Russell 1000
50% disclose primary caregiver leave; 49% disclose secondary caregiver leave
48% disclose both primary and secondary caregiver leave, with or without parity
12% of companies achieved parity for primary and secondary caregivers at or above 12 weeks of leave
30% of companies disclose parity in parental leave for primary and secondary caregivers, irrespective of length of leave provided
2% disclose parity at or above the ºù«Ӱҵ Jobs Scorecard leading practice of 20 weeks
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Dependent Care Policies

Dependent care policies help employees manage both routine and emergency care for any dependents, including children, adults, or elders. Dependent care policies include both subsidized routine dependent care and emergency backup dependent care.
Disclosure Practice Companies should disclose whether they offer emergency backup dependent care benefits, including child and elder care for employees facing disruptions to their typical care arrangements, and/or disclose whether they offer subsidies for routine dependent care needs, such as child care subsidies for their employees with young children.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing offering both backup dependent care and subsidized child care benefits.
Rate of Disclosure in Russell 1000
22% of companies disclose offering one form of dependent care policy
10% of companies disclose offering both forms of dependent care policies
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies (as two disaggregated data points); ºù«Ӱҵ Jobs Scorecard (as one metric)

Training & Development Data Points

Tuition Reimbursement

Tuition reimbursement programs create professional development opportunities for employees and can help companies retain talent.
Disclosure Practice Companies should disclose whether they offer tuition reimbursement and/or education assistance programs for employees.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing tuition reimbursement and/or education assistance programs.
Rate of Disclosure in Russell 1000
75% of companies disclose offering tuition reimbursement and/or education assistance programs
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Average Hours of Training or Career Development per Employee

Disclosing the average hours of training or career development demonstrates an organization’s investment in workforce training and talent development.
Disclosure Practice Companies should disclose the annual average hours of professional training or career development per U.S. (preferred) or global employee. This excludes onboarding and mandatory job-related training.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing that they offer above 30 hours of training per employee on average.
Rate of Disclosure in Russell 1000
40% of companies disclose the average annual hours of training
11% offer more than 30 hours of training per employee
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Apprenticeship Programs

Apprenticeship programs create opportunities for mobility in the American workforce.
Disclosure Practice Companies should disclose whether they offer U.S.-based paid apprenticeship programs.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing paid apprenticeship programs, distinct from internship opportunities, which are accessible to current/past students and not limited to people with degrees.
Rate of Disclosure in Russell 1000
26% of companies disclose that they offer U.S.-based paid apprenticeship programs
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Workforce Composition Data Points

Diversity and Opportunity Targets

Diversity and opportunity targets help companies to be more intentional about increasing representation and to quantify their progress toward improvement.
Disclosure Practice Companies should disclose whether they have measurable targets to increase diversity and equal opportunity through hiring, workforce composition, promotion, or retention.
Current Leading Practice Companies demonstrate leading practice through public disclosure of quantitative, time-bound diversity and opportunity targets.
Rate of Disclosure in Russell 1000
30% of companies disclose measurable diversity and opportunity targets
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Gender Diversity Targets

Gender diversity targets help increase gender representation at all levels of a company, and recruiting diverse talent can lead to increased business productivity and performance, due to the inclusion of varied skill sets and ideas.
Disclosure Practice Companies should disclose whether they have quantitative, time-bound targets to increase gender representation through hiring, workforce composition, promotion, or retention.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing workforce and management gender diversity targets.
Rate of Disclosure in Russell 1000
8% of companies disclose gender targets for both workforce and management
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Race/Ethnicity Diversity Targets

Race/ethnicity diversity targets help increase race/ethnicity representation at all levels of a company, and recruiting diverse talent can lead to increased business productivity and performance, due to the inclusion of varied skill sets and ideas.
Disclosure Practice Companies should disclose whether they have quantitative, time-bound targets to increase representation by race/ethnicity through hiring, workforce composition, promotion, or retention.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing workforce and management race and/or ethnicity diversity targets.
Rate of Disclosure in Russell 1000
11% of companies disclose race/ethnicity targets for both workforce and management
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Workforce Gender Diversity Data

Workforce gender diversity data makes it possible to track how companies address issues of gender representation and helps to keep companies accountable to their commitments to diversity, equity, and inclusion.
Disclosure Practice Companies should disclose their workforce demographics by gender.
Current Leading Practice Companies demonstrate leading practice through public disclosure of workforce gender diversity data.
Rate of Disclosure in Russell 1000
89% of companies disclose the number or percentage of either male or female employees (typically disclosed as the share of female employees)
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Workforce Race/Ethnicity Diversity Data

Workforce race/ethnicity diversity data makes it possible to track how companies address issues of race/ethnicity representation and helps to keep companies accountable to their commitments to diversity, equity, and inclusion.
Disclosure Practice Companies should disclose their workforce demographics by race/ethnicity.
Current Leading Practice Companies demonstrate leading practice through public disclosure of a consolidated Employer Information Report (EEO-1 Report), or alternative disclosure of workforce demographic data that includes intersectional race/ethnicity and gender representation across standardized job categories.
Rate of Disclosure in Russell 1000
47% of companies disclose the number/percentage of employees by EEO-1 race/ethnicity, gender, and standardized job category
83% of companies disclose some race/ethnicity workforce demographic data, ranging from the number or percentage of overall minority in the workforce to highly disaggregated intersectional data, such as that reported in an EEO-1 Component 1
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Employee Wellness Data Points

Health & Safety Management Systems

Health and safety management systems make employee well-being a focal point, as they help to integrate all health and safety practices into a company’s broader business operations.
Disclosure Practice Companies should disclose whether they have health and safety management systems in place, which proactively enhance the safety and health of workplaces beyond what is required by law.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing health and safety management systems, such as the ISO 45001 or OSHAS 18001, among others.
Rate of Disclosure in Russell 1000
54% of companies disclose having health and safety management systems
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Total Recordable Incident Rate (TRIR)

TRIR helps benchmark a company’s safety performance against its industry peers and monitor high-risk industries, keeping companies accountable for their working conditions.
Disclosure Practice Companies should disclose information about worker safety via their Total Recordable Incident Rate (TRIR), the rate of recordable incidents per 200,000 hours worked.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing a TRIR below 2.9, indicating a safe working environment.
Rate of Disclosure in Russell 1000
53% of companies disclose their TRIR
48% have a TRIR below 2.9
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Discrimination and Harassment Grievance Mechanism

Discrimination and harassment grievance mechanisms help to foster a safe workplace environment free from all forms of harassment and discrimination.
Disclosure Practice Companies should disclose whether they have a grievance mechanism in place for employees to safely report concerns or issues relating to harassment and discrimination.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing a formal discrimination and harassment grievance mechanism.
Rate of Disclosure in Russell 1000
85% of companies disclose a formal discrimination and harassment grievance mechanism
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ Jobs Scorecard

Anti-Harassment Training

Anti-harassment training educates employees about workplace harassment and contributes to creating a safe and inclusive workplace environment.
Disclosure Practice Companies should disclose whether they provide mandatory training to educate employees about harassment.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing that they provide mandatory anti-harassment training to all their employees.
Rate of Disclosure in Russell 1000
25% of companies disclose providing mandatory anti-harassment training to all employees
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ Jobs Scorecard

Employee Satisfaction Survey Disclosure

Employee satisfaction surveys show that companies are committed to a culture of feedback and can improve trust and transparency while also engaging employees.
Disclosure Practice Companies should disclose whether they conduct an employee satisfaction survey to measure job, work environment, and management quality.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing that they conduct frequent employee satisfaction surveys.
Rate of Disclosure in Russell 1000
44% of companies disclose conducting employee satisfaction surveys
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ Jobs Scorecard

Hiring & Stability Data Points

Fair Chance Policy

Fair chance policies provide access to opportunities for the more than 70 million Americans with a criminal record by asking employers not to weigh arrest or conviction records in hiring decisions. (People of color – especially Black and Native Americans – are most disproportionately impacted by the U.S. criminal justice system. The NAACP reports, for example, that while 5% of illicit drug users are Black, they make up 29% of people arrested and 33% of people incarcerated for drug offenses.)
Disclosure Practice Companies should disclose whether they have a fair chance program or policy focused on hiring or eliminating barriers for people with criminal records.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing any fair chance programs or policies.
Rate of Disclosure in Russell 1000
6% of companies disclose that they have fair chance hiring policies or programs
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Veteran Hiring Policy

Veteran hiring policies provide access to opportunities for veterans by translating skills gained during military service to professional skills, and by considering the impacts of deployments and service (e.g., relocation, gaps in resume, civilian re-entry) in hiring decisions.
Disclosure Practice Companies should disclose whether they have a policy to actively recruit veterans.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing a proactive veteran hiring policy/program, distinct from employee resource groups and/or non-discrimination policies.
Rate of Disclosure in Russell 1000
35% of companies disclose that they have a policy/program to actively recruit veterans
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Retention or Turnover Rate

Retention and turnover rates demonstrate workforce stability and churn, including a company’s ability to create an environment in which employees want to continue working.
Disclosure Practice Companies should disclose the total percent of their U.S. (preferred) or global employees who remain employed by the company over a specific period of time, or the rate at which employees move in and out of the company.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing their retention and/or turnover rates.
Rate of Disclosure in Russell 1000
46% of companies disclose their retention or turnover rates
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Internal Hiring Rate

Internal hiring rates demonstrate how well companies support their employees’ career progression and whether there are opportunities for growth within the organization.
Disclosure Practice Companies should disclose the proportion of vacancies at a company filled by current employees.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing their internal hiring rates.
Rate of Disclosure in Russell 1000
11% of companies disclose their internal hiring rates
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies; ºù«Ӱҵ Jobs Scorecard

Working Hours Policies

Flexible working hours policies, such as employee-created schedules and condensed work weeks, and stable scheduling policies, such as standard times for shifts and elimination of on-calls, are policies intended to improve employee’s work-life balance, while offering predictability and adequacy of work hours.
Disclosure Practice Companies should disclose whether they offer flexible working hours policies that support the work-life balance of non-hourly, salaried workers or stable scheduling policies intended to improve the predictability and adequacy of work hours for hourly employees.
Current Leading Practice Companies demonstrate leading practice by publicly disclosing at least one flexible or stable scheduling policy.
Rate of Disclosure in Russell 1000
57% of companies disclose that they provide at least one type of working hours policy to their employees
Example Disclosure: |
Included in Scoring of: ºù«Ӱҵ of America’s Most ºù«Ӱҵ Companies*; ºù«Ӱҵ Jobs Scorecard (*Flexible Working Hours Policy and Stable Scheduling, which make up the Working Hours Policies data point, are featured in the 2024 ºù«Ӱҵ ºù«Ӱҵ as two disaggregated data points.)

On the road to building a more just economy that serves all Americans, transparency on worker issues is crucial. These disclosures communicate key information about how companies show up for their workers, impacting recruitment and retention in the workforce, instilling confidence and good faith among customers, and driving competitive advantage in the market.

Corporate leaders can use the Corporate Guide to Human Capital Disclosure to more deeply understand the current state of disclosure on core worker issues, reduce barriers to transparency, and build the case for targeted internal investments.

For questions on how to use this Guide and how your company can integrate these disclosure practices into your business, please contact impact@justcapital.com.

For more information on the methodologies underpinning this Guide, please review our ºù«Ӱҵ Jobs Scorecard Methodology and Annual ºù«Ӱҵ Methodology.

Have questions about our research and rankings? Â