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Human Capital Disclosure

Perkins Coie

Preparing for the 2022 Public Company Reporting Season

Perkins Coie on

During 2021, the U.S. Securities and Exchange Commission (SEC) adopted rule changes and provided public companies with useful guidance on various topics. In December, Institutional Shareholder Services (ISS) released its...more

Bass, Berry & Sims PLC

A Survey of Recent SEC Comment Letters on Human Capital Disclosures

Late last year, the Securities and Exchange Commission (SEC) adopted amendments to modernize the description of business, legal proceedings, and risk factor disclosures that registrants are required to make according to...more

Fox Rothschild LLP

SEC Mandates Disclosure Of ‘Human Capital’ Resources

Fox Rothschild LLP on

By a 3-2 vote along party lines, the U.S. Securities and Exchange Commission (SEC) adopted sweeping changes to Regulation S-K, the regulation primarily concerned with its public company disclosure regime. Public companies...more

King & Spalding

SEC Adopts Amendments to Modernize Portions of Regulation S-K

King & Spalding on

On August 26, 2020, the Securities and Exchange Commission adopted modest amendments to Item 101 (business description), Item 103 (legal proceedings) and Item 105 (risk factors) of Regulation S-K. The amendments reflect...more

King & Spalding

HCM Disclosures Reaches Tipping Point

King & Spalding on

Many boards have devoted additional time to human resources in recent years as investors and other stakeholders have demanded greater board involvement with “human capital management” (“HCM”). HCM is a broad concept that...more

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