Research Report | May 2021
Quick Poll: Human Capital Management Disclosure
Has the new SEC requirement to disclose material information related to HCM spurred additional disclosure beyond the Annual Report/10-K?
Our Quick Poll was designed to assess whether the new SEC requirement to disclose material information related to Human Capital Management (HCM) has spurred additional disclosure beyond the Annual Report/10-K and if so, through what channels and on what topics. This study focuses on 125 participant responses from a mix of publicly traded companies and private for profit and not-for-profit organizations.
Among the key findings:
- The pressure is on—most respondents (80%) are feeling obligated in some way to disclose more information about HCM initiatives/priorities;
- The Annual Report/10-K filing is just the tip of the iceberg; and
- There is room for improvement in HCM practices, with diversity, equity, and inclusion (DE&I) being the front-runner by far.