Tag: SEC Human Capital Disclosure Requirements

This article shares findings from a textual analysis study of the human capital disclosures of over 3,000 unique public companies (i.e., all 10-K filers with corresponding financial data available). The analysis is based on disclosures during the first year under the SEC Human Capital (HC) regulation, which went into effect on November 9, 2020. The rule gives …

Read More

I have shared over 10 resources and posts regarding the Security Exchange Commission (SEC) Regulation S-K human capital (HC) disclosure requirement during the past year. The rule, which went into effect on November 9, 2020, gives public firms governed by the SEC 60-90 days after their fiscal year to include HC information in their annual report. This …

Read More

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. …

Read More

Last week, I made a post that included various resources I have shared on the SEC human capital (HC) reporting requirements. Given the high number of shares and interest in this post, I am sharing an additional resource from JDSupra based on a new report from Intelligize, Human Capital Disclosure Report: Learning on the Job. The report analyzed 427 …

Read More

I have shared various posts on the Security Exchange Commission’s (SEC) new human capital disclosure requirements designed for firms to give stakeholders insight into human capital. A few of these resources include: 1) a webinar by Mercer, 2) an article from Visier, 3) an article by Harvard Law School Forum on Corporate Governance, which examined the HCM …

Read More