BERKSHIRE HATHAWAY INC

Original form: DEF 14A
Filed on: 2026-03-13
Meeting date: 2026-05-02

Shareholder Proposals

Item 4
S G
Publish a report disclosing the Board’s oversight framework for workforce and human-capital management across its operating subsidiaries.

The proposal requests that Berkshire Hathaway publish, at reasonable cost and omitting proprietary information, a report describing the Board’s oversight framework for workforce and human-capital management across its operating subsidiaries. Proponents argue that Berkshire’s highly decentralized structure creates inconsistent approaches to recruiting, training, compensation, safety, and workforce transitions, and that enhanced disclosure would improve risk management and investor confidence—especially during leadership transition. The proposal cites specific operational incidents (e.g., concerns at NetJets and a significant fire at Lubrizol) as examples of human-capital and safety-related risks that affect subsidiaries. The requested report is intended to clarify how the Board oversees these human-capital risks, fosters sharing of best practices, and supports continuity of governance across the portfolio.