October 1, 2020
Will there be mandates on disclosures related to Human Capital Management?
How Is Human Capital Reshaping Corporate Disclosure?
Human capital has moved from being seen as a “soft” consideration to a critical factor in corporate value creation. With new SEC disclosure rules, companies will need to provide more transparency about how they manage and report on their workforce.
Key Findings
The SEC has finalized updates to Regulation S-K requiring expanded Human Capital Management (HCM) disclosures.
Integrated reporting frameworks recognize six forms of capital, with human capital increasingly viewed as material to stakeholders.
Investors are demanding more principles-based reporting that goes beyond financials to include workforce-related factors.
Summary
The evolution of corporate reporting reflects a shift in how businesses are valued. While financial disclosure remains essential, principles-based sustainability and ESG reporting now play a vital role in communicating long-term performance. Human capital—once referred to simply as “assets walking out the door”—is now at the center of this shift, with regulators and investors expecting companies to demonstrate how their workforce strategy drives resilience, innovation, and value.
What You’ll Learn
This resource paper unpacks the SEC’s new Human Capital Management disclosure rule and places it within the broader context of evolving corporate reporting. You’ll gain insight into why human capital has become central to investor expectations, how integrated reporting’s six-capitals model reshapes value creation, and what steps companies should take to align with the Final Rule. By understanding these changes, organizations can better prepare for compliance while strengthening stakeholder trust.
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