Seyfarth’s “2023 Human Capital Disclosure Report: In Betwixt and Between” reveals the results of its analysis of 2023 Form 10-K Regulation S-K human capital disclosures made by 200 S&P 500 companies (20 companies across ten industries). In addition to overall and industry-specific trends and other noteworthy observations, the report includes this instructive graphic that shows at a glance the most commonly addressed topics regardless of industry, as well as obvious industry variations.
Notably, disclosure of board oversight of human capital issues across all industries increased from 25% in 2021 to 45% in 2023.