Brave New World: Defining Materiality for Human Capital Disclosures

02/03/2021 32 min Temporada 3 Episodio 5
Brave New World: Defining Materiality for Human Capital Disclosures

Listen "Brave New World: Defining Materiality for Human Capital Disclosures"

Episode Synopsis

The SEC is now requiring that US public companies disclose information about human capital management "to the extent such disclosures would be material to an understanding of the registrant's business"—such disclosure is no longer voluntary. Organizations will need to determine whether human capital is material, what they need to disclose, how to contextualize human capital performance, and how they should communicate this to the community and stakeholders. This podcast will explore the issue further and how we can think about this critical trend.