Recommendation of the SEC Investor Advisory Committee’s Investor-as-Owner Subcommittee regarding Human Capital Management Disclosure
The IAC recommends that the Commission strengthen current Item 101(c) under Regulation S-K pertaining to human resources disclosures by 1) requiring disclosure of (listed metrics in recommendation) and 2) consider […]
PWC offer insight on human capital SEC disclosures
A summary of this release from PWC: In August 2020, the SEC introduced new human capital disclosure requirements as part of its broader effort to modernize Regulation S-K. These […]
Ernst & Young publish guidance on approaching SEC disclosures
Below is a summary of the instructions of the document: Planning and Approach Understand the SEC Rule: Review the requirement to disclose human capital resources, including the number of […]