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Firms' Human Capital Disclosures Vary Amid Vague SEC Rules

By Clarice Silber (August 5, 2021, 4:12 PM EDT) -- The U.S. Securities and Exchange Commission's rules requiring more detailed disclosure of workforce information left corporations partially focusing their first human capital management disclosures on efforts to protect their workers amid the global pandemic, while still maintaining vast leeway in shaping their overall reports due to minimal guidance, according to a new report....

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