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Companies Must Begin to Disclose Important Information About Employee Attraction, Development, and Retention in the Fourth Quarter

Friday, November 20, 2020

The US Securities and Exchange Commission (SEC) issued its final rule on August 26 to modernize public reporting by companies subject to SEC guidance. For the first time, the SEC is mandating human capital disclosure by publicly traded US companies, effective in the fourth quarter of 2020. Companies are required to include a description of their human capital resources, including any human capital measures or objectives, that are material to understanding their business. In particular, the SEC expects to see discussion and reporting in three areas: attraction, development, and retention of personnel. The International Organization for Standardization’s (ISO) recent guidelines for human capital reporting provide a starting point for companies in their selection and definition of measures to share publicly to meet the new SEC rule. Join Dave Vance to learn more about the SEC final rule and the ISO standards. He will provide an overview of both efforts and focus on the measures for learning and leadership development that are most likely to be reported. Key topics will include: • A brief history of both efforts • A summary of the SEC rule with a focus on human capital reporting • The 59 measures recommended by ISO with a focus on those for public reporting • The likely impact and consequences of both initiatives Our profession is about to undergo a major change driven by the coming transparency and sharing of information previously considered confidential. This webcast will help prepare you to meet the new SEC rule and begin to create your reporting strategy.

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