SEC Mandates Disclosure Of ‘Human Capital’ Resources

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 must now describe their “human capital” resources. These disclosures were the first significant revisions in 30 years to this Regulation. The rules became effective on September 26, 2020......
By: Fox Rothschild LLP

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