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Maximizing Human Capital Disclosure Under New Guidance

A new SEC rule requires, to the extent material to a company’s business as a whole, expanded human capital disclosures, but its disclosure requirements are very general and give companies the ability to “tell their own story”...more

ESG: Implementing and Disclosing for the New Normal

Moving toward responsible environmental, social, and governance (ESG) practices to benefit all stakeholders—not just investors. 86 percent of the companies in the S&P 500 Index published sustainability or corporate...more

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