Tuesday, February 16, 2021

“Human Capital” is a new disclosure item required by the Securities and Exchange Commission as of Nov. 9, 2020. All filers are supposed to include details about their workforce such as:

  • Total number of employees, and employees per business segment when those segments are material to the business;
  • Any “human capital metrics or objectives,” such as employee turnover, tenure on the job, or percentage of employees in unions; and
  • Any information the business deems material about diversity and inclusion, either among employees as a whole or management specifically.

In our recent blog, Human Capital Disclosures, we share some recent examples of what’s included in Human Capital disclosures, including Sirius XM $SIRI and homebuilder MDC Holdings $MDC. 

Given that these Human Capital disclosures have a lot of room to share information about their people, we thought we would do a more comprehensive look and put Human Capital disclosures from the S&P 500 into a visual for you. 


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