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Disclosure Requirements Human Capital

Proskauer Rose LLP

No Good Deed Goes Unpunished: When Employers’ Good Intentions Inadvertently Create Increased Risk

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Employment lawsuits typically involve allegations of an employer’s wrongdoing – claims that the employer or its agents intended to and did mistreat, discriminate, or retaliate against employees. However, these “bad actor”...more

Saul Ewing LLP

A Checklist of Key Considerations for Upcoming 2023 Form 10-K Filings to be Filed in 2024

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This checklist highlights certain considerations for companies preparing to file annual reports on Form 10-K for the calendar year ended 2023 and is intended to serve as a focused resource highlighting changes in disclosure...more

White & Case LLP

Key Considerations for the 2024 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations

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This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2024 annual reporting season, divided into two sections: Form 20-F Housekeeping...more

Husch Blackwell LLP

Looking Ahead to the 10-K and Proxy Season

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As the calendar year flips over to 2024, we want to remind registrants about several new rules that will impact disclosure for the 2023 Form 10-K and 2024 proxy season, update the status of some pending Securities and...more

Paul Hastings LLP

Public Company Update: Navigating the 2023 20-F Season: A Guide for Foreign Private Issuers

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As we head into year-end, annual reporting season for FPIs is just around the corner. FPIs are required to file an annual report on Form 20-F with the SEC within four months after the end of their fiscal year (or until April...more

Cooley LLP

Senators urge SEC to propose human capital disclosure regulations “without further delay” 

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In August 2020, as part of an overhaul of Reg S-K, the SEC adopted a new requirement to discuss human capital, taking a principles-based approach. For the most part, the initial response to the new requirement was...more

Hogan Lovells

Key takeaways from the recent Hogan Lovells webinar on the rising risks of human capital disclosures

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With the rise of ESG-focused investing, public companies are increasingly making detailed statements about their workforce composition, DEI efforts, and social values. Those statements may reflect the company’s priorities,...more

Cooley LLP

Investor Advisory Committee recommends human capital management disclosure

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On Thursday last week, the SEC’s Investor Advisory Committee voted to approve, with two abstentions, a subcommittee recommendation regarding human capital management disclosure. You probably remember that, in 2020, during the...more

Foley Hoag LLP - Public Companies & the Law

Energy & Climate CounselFoley Hoag LLP Anticipating the U.S. Securities and Exchange Commission’s ESG Disclosure Rules and...

As more advisory services, investment companies, and public companies have publicized their Environmental, Social, and Governance (ESG) goals, the U.S. Securities and Exchange Commission (SEC) has proposed a set of new rules...more

DCI Consulting

[Webinar] Human Capital Disclosures - June 21st, 2:00 pm - 2:30 pm EDT

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Join us for a contemporary discussion on the current landscape of human capital disclosures. Speakers will engage in a conversational style to answer important questions about the demands on employers, the risks associated...more

DCI Consulting

Current Trends in Human Capital Disclosures in ESG Reporting

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Recently published research suggests that transparency in information disclosures from organizations influence efficiency, effectiveness, and trust. Given this knowledge, the increasing trend of public human capital...more

Mintz

SEC Commissioner Uyeda Suggests that ESG Disclosures Contribute to Decline in IPOs

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In a recent lecture delivered at Columbia Law School/Business School at the "Going Public in the 2020s" conference, SEC Commissioner Uyeda bemoaned "the general decline in the number of public companies over the past...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

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The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

BakerHostetler

Preparing for the 2023 Proxy and Annual Reporting Season: Key Issues and Considerations

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Companies are beginning to look ahead to the upcoming 2023 proxy and annual reporting season, and there are a number of key issues to consider as preparations commence. This alert provides an overview of these issues and...more

Mitratech Holdings, Inc

[Webinar] ESG 101: A Primer on Environment, Social, and Governance - December 1st, 8:00 am PT

Driven by societal change and climate urgency, and the clamor for equity and transparency, regulators have introduced new Environmental, Social, and Governance (ESG) disclosure regulations that are designed to provide...more

White & Case LLP

Updating Annual Report Risk Factors: Key Developments and Drafting Considerations for Public Companies

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The Annual Report season will soon be upon us, and it is important to assess a company's risk factors at the outset and whether recent developments, including those relating to macroeconomic, geopolitical, and public health...more

White and Williams LLP

A Changing Climate: the Rising Tide of ESG Liability and Implications for D&O Coverage

The latest legal buzzword, ESG, represents the environmental, social and governance factors that many corporations are now required to consider and disclose alongside traditional financial information such as operating...more

Cooley LLP

More financial information about human capital? FASB looks to require disaggregation of expenses on the income statement

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In June, the Working Group on Human Capital Accounting Disclosure, a group of ten academics that includes former SEC Commissioners Joe Grundfest and Robert Jackson, Jr. and former SEC general counsel, John Coates, submitted a...more

Lippes Mathias LLP

Materiality and Disclosure: Evolving SEC Requirements for Corporate Disclosure of Environmental, Social and Governance Activities

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Environmental, Social and Governance (“ESG”) related disclosures became a topic of contention in March of 2021 with the introduction of an ESG related task force by the Securities and Exchange Commission (“SEC”). Facing...more

Cooley LLP

Working Group petitions SEC to mandate financial disclosure requirements for human capital

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Do companies disclose enough information about investments in their workforces? Not according to the Working Group on Human Capital Accounting Disclosure, a group of ten academics that includes former SEC Commissioners Joe...more

White & Case LLP

Key Considerations for the 2022 Annual Reporting and Proxy Season Part I: Form 10-K Considerations

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This is Part I of a two-part series outlining key considerations from White & Case's Public Company Advisory Group for US public companies during the 2022 annual reporting and proxy season. Part I of this memo describes...more

Snell & Wilmer

SEC Reporting Update

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Amendments to Regulation S-K Items 300. In 2020, the Securities and Exchange Commission (“SEC”) adopted amendments to Items 301 (Selected Financial Data), Item 302 (Supplementary Financial Information), and Item 303...more

King & Spalding

SEC Enforcement of Human Capital Disclosures: The First Fingerprints

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In a September 21, 2021 press release, Activision Blizzard confirmed that the SEC Enforcement Division issued a subpoena “to the Company and several current and former employees and executives regarding disclosures on...more

Fisher Phillips

“Leading” By Example: Why Leading Indicators are the Key to Your ESG-Compliant Employee Safety Program

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Companies concerned with the latest focal point of corporate governance are paying attention to human capital – and have started to recognize that one of the cornerstones of this initiative includes a commitment to employee...more

American Conference Institute (ACI)

[Virtual Forum] ESG Forum on Human Capital Analytics & SEC Disclosures - November 15th - 16th, 1:00 pm - 5:30 pm EST

Learn the “how to” of leveraging metrics and analytics! On November 15 – 16, at the virtual ESG Forum on Human Capital Analytics & SEC Disclosures, key stakeholders will gather to discuss metrics, developing a “material”...more

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