“Discussing Human Capital: A Survey of the S&P 500's Compliance with the New SEC Disclosure Requirement One Year After Adoption” from Gibson Dunn presents the results of the firm’s analysis of human capital disclosures made by the 451 S&P 500 companies that filed a Form 10-K between the effective date of the new SEC requirements (November 9, 2020) and July 16, 2021. The report reveals the number of companies that include disclosure across these 17 topics, the content and scope of which are then described in much greater detail throughout the report:
The report also discusses industry-specific disclosure trends and big picture disclosure format observations, and suggests a sound list of considerations for companies in preparing their upcoming Form 10-K disclosures.
Access additional resources on our Human Capital/Workforce Management page.
This post first appeared in the weekly Society Alert!