The Commission’s disclosure frameworks – both quantitative and qualitative – have not kept pace with the shift towards human capital management (HCM) as a primary source of value. …

Among the significant changes is a new disclosure rule on how public companies manage their workforce—known as “human capital management” or “HCM”—a much-discussed topic in …

2024年7月12日 · The Securities and Exchange Commission (SEC) has once again delayed issuing a proposal intended to standardize and increase data that public companies provide …

2021年2月6日 · Effective November 9, 2020, the Securities Exchange Commission (SEC) issued final rules that modernized the requirements of Regulation S-K applicable to disclosure of the …

2021年11月9日 · The SEC’s Human Capital Disclosure Rules emphasize the role of human capital management as a driver for a company’s successes (or failures). Additionally, by …

2023年9月26日 · The Securities and Exchange Commission’s Investor Advisory Committee (IAC) unanimously voted to recommend the commission write a rule that requires publicly traded …

2023年10月3日 · The IAC recommends the SEC mandate prescriptive requirements in several key areas of human capital management disclosures to provide investors with relevant, timely …

The Securities and Exchange Commission’s Investor Advisory Committee will hold a virtual public meeting on September 21 at 10 a.m. ET. The meeting will be webcast on the SEC website. …

2020年10月31日 · On August 26, 2020, the United States Securities and Exchange Commission (SEC) adopted final amendments under Regulation S-K as part of a Disclosure Effectiveness …

At its September 21, 2023 meeting, the SEC Investor Advisory Committee (IAC) approved a report to the SEC containing recommendations that, if agreed to by the SEC, will dramatically …