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On August 26, 2020, the US Securities and Exchange Commission (“the SEC”) announced its first significant set of investor disclosure requirement revisions in the past 30 years. These revisions require that investor communications such as prospectuses and annual reports include more detailed descriptions of human capital management risks and impacts to the organization. They are mandatory for any organization that is publicly traded on any US stock exchange (whether based or headquartered in the USA or not) and that asserts that human capital is “material” to their business.
For this article, WSR Co-Managing Editor Bob Greene interviewed Editorial Board member
