Expanded Mandatory Human Capital Disclosure May Be Coming: What’s Being Proposed?

Sometime this fall, the U.S. Securities and Exchange Commission (SEC) is expected to publish a proposed rule that would significantly expand the human capital data that covered companies would be required to disclose. Although the details of what the SEC may propose have yet to be revealed, we thought employers might appreciate a preview for what may be coming, focusing on some of the significant human capital disclosure requirements that various activist stakeholders – including the Working Group on Human Capital Accounting Disclosure, the Human Capital Management Coalition, JUST Capital, and the Center for American Progress (CAP), among others – have recommended, and which the SEC under its current leadership might embrace.

Members of the Center for Workplace Compliance (CWC) can read more here.