News & Analysis as of

Human Capital Item 101

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

Shook, Hardy & Bacon L.L.P.

Diversity, Equity & Inclusion: New Pathways and Processes

Nearly a year ago, on August 26, 2020, the Securities and Exchange Commission (SEC) announced that it updated the public disclosure requirements by requiring new descriptions of business (Item 101), legal proceedings (Item...more

Goodwin

SEC Adopts Third Round of Disclosure Modernization

Goodwin on

The Securities and Exchange Commission has adopted the third group of amendments to its disclosure requirements, originally proposed in August 2019 and discussed in an earlier Goodwin client alert. The amendments, which are...more

McGuireWoods LLP

SEC Updates Regulation S-K Business Description, Legal Proceeding, Risk Factor Disclosures

McGuireWoods LLP on

On Aug. 26, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to Regulation S-K to “modernize” Items 101, 103 and 105 of Regulation S-K, which relate to business description, legal proceedings and...more

Kilpatrick

SEC Amends Disclosures of Human Capital Resources Under Regulation S-K

Kilpatrick on

On August 26, 2020, the Securities and Exchange Commission (SEC) announced the adoption of several amendments to take effect 30 days after publication in the Federal Register, including an amendment to Item 101(c) of...more

White & Case LLP

SEC Adopts Amendments to Modernize Disclosures and Adds Human Capital Resources as a Disclosure Topic: Key Action Items and...

White & Case LLP on

On August 26, 2020, the Securities and Exchange Commission ("SEC") adopted amendments  to crucial SEC disclosure requirements under Regulation S-K, including Item 101 (Description of Business), Item 103 (Legal Proceedings)...more

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