Partner Margaret Engel’s memorandum on early human capital management disclosures is summarized by Harvard Law School Forum on Corporate Governance. Engels found that most disclosures to date depend heavily on a qualitative description of core values, programs and practices. In fact, very few companies are disclosing actual objectives and/or metrics used to manage the business.

Partner Melissa Burek and Senior Associate Mike Bonner conducted a survey of over 250 U.S.-based directors of publicly traded companies to gauge how board members think performance should be measured and incorporated into incentive compensation plans.