Shearman And Sterling

Someone presenting before a group -- Human Capital Management Disclosure

Sep 17, 2019

Human Capital Management Disclosure

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Current law does not require much from a public company in the way of disclosing information concerning its workforce (its “human capital”) outside the C-suite or with respect to the philosophies, policies and practices it implements to select, oversee, nurture and develop that workforce (its system of “human capital management”).

Recently, though, a growing number of stakeholders — special interest groups, investors, the SEC and public companies themselves — have questioned and publicly discussed whether human capital management disclosure requirements should be expanded or, if not, whether a public company should voluntarily disclose its approach to ensuring that its human capital is diverse, developing, motivated and positioned to contribute to the long-term value of the company.

Read Human Capital Management Disclosure.

Authors and Contributors

Doreen E. Lilienfeld

Partner

Compensation, Governance & ERISA

+1 212 848 7171

+1 212 848 7171

+1 650 838 3804

+1 650 838 3804

New York

Max Bradley

Associate

Compensation, Governance & ERISA

+1 212 848 4696

+1 212 848 4696

New York