Freshfields' "Practical insights into incorporating new human capital management disclosures into a company's annual reports on Form 10-K" suggests big picture process pointers, as well as broad and specific human capital topics and associated disclosure, companies may consider in determining how to meet the new Regulation S-K requirements. The practical guidance cautions companies to be mindful that human capital-related disclosure - like other SEC (and other regulated) disclosures - carries potential liability and should be subjected to the same rigorous controls and procedures as other types of disclosure.
See our recent reports: "Diversity: Walk the Talk" and "Human Capital Management Disclosure & Engagement" and additional resources on our Human Capital/Workforce Management page. This post first appeared in the weekly Society Alert!