Public Companies Respond to SEC Human Capital Disclosure Requirement
Trusaic
JANUARY 2, 2022
Effective November 9, 2020, the amendments added human capital resources as a disclosure 101(c). The new requirement is in line with the SEC’s recent steps to take a closer look at disclosures related to environmental, societal, and governance (ESG) issues and approve a new board diversity rule for public companies listed on Nasdaq.
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