“A Survey of Recent SEC Comment Letters on Human Capital Disclosures” from Bass Berry & Sims links to the firm’s data chart summarizing over a dozen comment letter exchanges between SEC Staff and Form S-1 and Form S-4 registrants about their compliance with Reg. S-K’s new human capital resources disclosure requirement. The chart summarizes and links to the registrant’s initial disclosure, comment letter response, and responsive updated disclosure.
Access additional information & resources on our Human Capital/Workforce Management page.
This post first appeared in the weekly Society Alert!