Many organizations strive to report meaningful human capital (HC) measures. But as pointed out in this HBR article by Peter Cappelli, one challenge in HC reporting is that: “current U.S. financial reporting standards are counterproductive since they treat employees and investments in them as expenses or liabilities, which makes companies look less valuable to investors.” This …
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 …
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 …
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 …
In this 21-minute podcast, Josh Bersin discusses the Security Exchange Commission’s (SEC), which regulates publicly traded companies, Human Capital (HC) Disclosure rule. The rule, which went into effect on November 9, 2020, gives publicly traded firms 60-90 days after their fiscal year to include HC information in their annual report. Since there isn’t much guidance …
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. …
This first-ever Human Capital Report by Verizon provides a practical framework and narrative for articulating a human capital philosophy, supporting practices, and measures. The 40-page report is broken into 3 main sections: 1) Attract the best talent to build the future, 2) Develop employees to their full potential, and 3) Inspire employees to build a …
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 …
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 …
In light of the SEC’s new human capital disclosure requirements designed for firms to give stakeholders insight into human capital, I have provided several resources over the past months as firms prepare. A few of these resources include 1) a webinar by Mercer, 2) an article from Visier, and most recently, last week, 3) an article by …
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