“Evolving Human Capital Disclosures” from Gibson Dunn presents the results of the firm’s analysis of human capital disclosures among S&P 100 companies based on two annual Form 10-K filings since the effective date of the SEC’s requirements adopted in 2020. The report reveals the number of such companies that include disclosure across these 17 topics as compared to the firm’s 2021 analysis (which encompassed the S&P 500), the content and scope of which are then described in much greater detail throughout the report.
Among the noteworthy takeaways:
- The prevalence of disclosure increased for 16 of the 17 topics (all but succession planning), with talent attraction and retention, employee compensation, quantitative diversity statistics on race/ethnicity and gender, workplace health and safety, and pay equity, representing the most significant upticks year-over-year.
- The five most and five least commonly addressed topics remained the same year-over-year.
The report also discusses industry-specific disclosure trends and big picture disclosure format observations, and suggests a sound list of considerations for companies in preparing their upcoming Form 10-K disclosures.
Access additional resources on our Human Capital/Workforce Management page.
This post first appeared in the weekly Society Alert!