Considering Human Capital Management In Proxy Disclosures
Law360 (February 24, 2020, 4:19 PM EST) -- Companies should give thoughtful consideration to their disclosure of human capital management, or HCM, topics as more companies trend toward increased disclosure of environmental, social and governance matters in their annual proxy statements and other public disclosures.
HCM is increasingly becoming a key area of focus for stockholders and proxy advisory firms, as well as the U.S. Securities and Exchange Commission, which proposed a new disclosure requirement for human capital measures last year as part of its ongoing effectiveness review and modernization project for corporate reporting and disclosure.
Although there is no requirement to provide HCM disclosure at this time, companies...
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