繼風險管理、企業社會責任之後,人力資源管理將可能成為下一個董事會為確保公司的長期投資價值所必需加強關注的公司治理議題。美國的證管會(SEC) 於2019年8月擬議修正目前公司揭露要求,其中包括上市公司強化人力資源管理的揭露。
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