Insights from measuring human capital
Companies are increasingly measuring and disclosing employee metrics through new and expanding diversity, equity and inclusion (DEI) reporting and environmental, social and governance (ESG) reporting. But beyond simply reporting to external stakeholders, can businesses use these metrics and the underlying data to improve? Guided by an enterprise risk management (ERM) framework, managers have the opportunity to develop new insights about their human capital from expanded measurement and reporting on human capital. We will look at auditing, as an example of a human-capital intensive industry, to see that looking for risks and opportunities through an ERM lens can provide valuable insights to improve businesses.
Brandon Szerwo is an assistant professor of accounting in the UB School of Management. His research focuses on audit quality, governance and disclosure. Szerwo joined the School in 2017 after completing his PhD in accounting at the University of Washington in Seattle. Prior to his PhD studies, he worked as an external auditor with Deloitte & Touche LLP for eight years.