Human Capital: This dimension addresses the management of a company’s human resources as key assets for delivering long-term value, including:
- Labour relations
- Fair labour practices
- Diversity and inclusion
- Employee health, safety, and wellbeing
- Compensation and benefits
- Recruitment, development, and retention
Social Capital: This dimension relates to the expectation that a business will contribute to society in return for a social license to operate. The dimension includes:
- Human rights and community relations
- Customer welfare
- Fair disclosure and labelling
- Fair marketing and advertising
To learn more about SASB standards, click here.
SASB also offers a number of helpful tools and resources. To identify the materiality of gender equality in different sectors and industries using SASB’s Materiality Map, click here. To download the current standards for your industry, click here.