ESG Insight into SEC Human Capital Disclosures YouTube

Sec Human Capital Disclosure 2025. How Employers Can Navigate the SEC's Human Capital Disclosure Rule Executive Summary Recent years have seen renewed interest in human capital management (HCM) disclosures.1 In August 2020, the SEC adopted rules to modernize the disclosure of human capital under Item 101 The SEC's focus on human capital disclosure requirements represents a significant departure from past reporting norms

Human Capital Management Disclosure —When, in August 2020, the SEC adopted a new requirement to discuss human capital as part of an overhaul of Reg S-K, the debate centered largely on whether the rule should be principles-based or prescriptive. Executive Summary Recent years have seen renewed interest in human capital management (HCM) disclosures.1 In August 2020, the SEC adopted rules to modernize the disclosure of human capital under Item 101

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The Securities and Exchange Commission (SEC) recently announced a new human capital disclosure requirement for public companies to "reflect the many changes in our capital markets and the domestic and global economy in recent decades." Over the past several years, human capital has become increasingly important to investors "Human capital" generally refers to the value of a company. Human capital resource disclosures by public companies have continued to be a focus since the SEC adopted the new rules in 2020, not only for companies making the disclosures, but employees, investors, and other stakeholders reading them.

2023 Human Capital Disclosure Trends Report DiversIQ. The SEC's focus on human capital disclosure requirements represents a significant departure from past reporting norms The SEC added the requirement when it amended the requirements to disclose information about business, legal proceedings and risk factors under Regulation S-K.

Four Years of Evolving Form 10K Human Capital Disclosures Gibson Dunn. Overview Our publication provides guidance for registrants to consider as they begin planning to meet the new requirement that they disclose human capital measures or objectives that are material to an understanding of their business The IAC recommends the SEC mandate prescriptive requirements in several key areas of human capital management disclosures to provide investors with relevant, timely and comparable data to adequately contextualize a company's workforce value.