Human Capital Management Disclosure: Looking Back and Ahead

Last year the SEC voted to adopt new 10-K human capital management (HCM) disclosure rules. So continues the shift toward embedding non-financial information into financial reporting, especially environmental, social, and governance (ESG) information.

With year one of the obligatory HCM disclosure now behind us and anticipated SEC revisions to the rule looming in the future, now’s a perfect time to take stock.

We gathered disclosure data from 432 S&P 500 companies, observed their disclosure strategies, and analyzed trends. Join us in this webcast to hear about:

• How companies and industries prioritized the various HCM categories
• Examples of extensive and light disclosures, with pros and cons for each
• Attributes of robust disclosures
• Other compelling trends and best practices observed in the market
• Predictions of future changes or additions from the SEC

This webcast qualifies CPAs and Certified Equity Professionals for 1.0 hour of CPE.

CPE Credits: 1.0 (available to live webcast attendees)
Field of Study: Specialized Knowledge
Program Level: Overview
Additional CPE details