Reporting on human and worker rights should top the agenda for the next set of global disclosure standards from the International Sustainability Standards Board (ISSB), according to an investor coalition representing more than US$1 trillion. A letter, coordinated by responsible investment NGO ShareAction and signed by more than 20 asset owners and managers, said the ISSB should prioritise researching human capital and human rights disclosure standards in its upcoming two-year work plan, citing “all-time high” demand from investors for more and better workforce data. The investors, which include Scottish Widows, La Française Group, Impax Asset Management, the Universities Superannuation Scheme and Local Authority Pension Fund Forum, were responding to the ISSB’s recent request for information, seeking feedback on where to focus its next set of standards on. The letter also proposed the ISSB consider “how to disclose human capital and human rights information together” by addressing the relationships and connections between the two topics. It noted examples of common overlaps, such as human rights due diligence processes being used for identifying labour issues, and concepts such as unionisation and modern slavery being used across both categories. “We know that workers around the world face exploitation by unscrupulous companies, harming the workers themselves and creating risks for investors. Tackling these issues can only be achieved when there is transparency around corporate practices – something the ISSB is perfectly positioned to deliver,” said James Coldwell, Head of the Workforce Disclosure Initiative at ShareAction.