Heads Up — #DeloitteESGNow — Human Capital Measures Up
This Heads Up discusses the growing market movement toward enhanced human capital management disclosure as a result of both the SEC’s final rule that amended Regulation S-K and gathering momentum in the marketplace toward more standardized and relevant environmental, social, and governance (ESG) disclosures, including human capital metrics. The publication also provides questions for companies to consider related to identifying and evaluating human capital disclosures in light of the amendments to Regulation S-K.
This publication was released by our US firm.