HR’s Guide to the SEC Human Capital Disclosure Requirements | IntelliHR

HR Effectiveness

The Security Exchange Commission (SEC) Regulation S-K human capital (HC) disclosure requirements is a topic I have reported on for several months (see here for a range of resources shared). The rule, which went into effect on November 9, 2020, gives firms 60-90 days after their fiscal year to include HC information in their annual report. Since the SEC has given organizations broad latitude to choose which measures to include, many have found it challenging to determine which HC information to measure and disclose. And while the range of resources I have already shared provides a comprehensive view of this topic, this recently published guide contains helpful information and insights in three areas:  1) SEC human capital disclosure reporting requirements (provides information about the rule, who needs to report), 2) Building a reporting framework (how to identify relevant human capital measures and objectives, determine what to disclose, and how to collect information) and 3) Objectives and measures (a curated list of potential objectives and measures a firm can disclose to the SEC). A useful resource for those interested in this topic.

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