A Closer Look into Human Capital Management Disclosures

In 2017, the Human Capital Management Coalition petitioned the Securities and Exchange Commission (SEC) to expand disclosures surrounding the human capital management policies, practices and performance. In response to this request, after significant discussion, the SEC amended Regulation S-K Item 101(c) and required disclosure of a description of the registrant’s human capital resources, including any human capital measures or objectives that management focuses on when managing the business.

In this article, Audit Analytics examines environmental, social and governance disclosures of amended regulations regarding human capital management.