This in-depth article (estimated 30 min read) summarizes how the SEC’s Human Capital Disclosure Requirement Rule’s lack of standardization often leaves stakeholders (e.g., investors) with information that is not detailed, reliable, consistent, or comparable enough to use to make informed decisions. For example, in a previous post, I noted that an analysis by Harvard Law of the first fifty 10-Ks filed …
It’s Time For An SEC Human Capital Disclosure Requirement Rule Reset | Center for American Progress
