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Discussing Human Capital: A Survey of the S&P 500’s Compliance with the New SEC Disclosure Requirement One Year After Adoption

Published on: Nov 30, 2021

A main area of focus for public companies this past annual reporting season was the new human capital disclosure requirement for annual reports on Form 10-K.  This client alert reviews disclosure trends among S&P 500 companies and provides practical considerations for companies as we head into 2022 and the second year of discussing human capital resources and management.

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