Since August 2020, when the U.S. Securities and Exchange Commission started requiring public companies to reveal more information about their “human capital resources,” many companies trying to comply with the rule have struggled with one key question: What exactly does “human capital” mean?

It’s an uncertainty that has led to inconsistent securities disclosures over the past year and a half, as companies reached varying conclusions about how to balance compliance with ensuring they don’t unnecessarily reveal information that blunts their competitive edge. Companies ended up going in many different directions, from DEI initiatives and employee benefits to employee safety.

This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.

To view this content, please continue to their sites.

Not a Lexis Subscriber?
Subscribe Now

Not a Bloomberg Law Subscriber?
Subscribe Now

Why am I seeing this?

LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.

For questions call 1-877-256-2472 or contact us at [email protected]