Early Trends Provide Guidance for Required 10-K Human Capital Disclosures
By EsqSocial Corporation 19/04/21
It has been more than 30 years since the U.S. Securities and Exchange Commission (SEC) has significantly revised any disclosure requirements relating to employees. But in August 2020, after considering comment letters from labor groups (and other groups), the SEC issued its final rule—Modernization of Regulation S-K—mandating human capital disclosures....
By: King & Spalding