During our recent webcast – “Proxy Season Post-Mortem – 20 Things” – at the 46:26 mark, Kelly Reinholdtsen noted these developments in Year 2 of required human capital management disclosures in the Form 10-K:

– Some disclosure themes continued from last year – and in some cases, were expanded upon – as companies tried to get ahead of additional SEC rulemaking in the human capital area expected later this year. Disclosures typically touched upon:

– Workforce demographics, by gender or location

–  Compensation elements, including how broad-based

– Commitment to DEI, including training, promotion and hiring programs and practices

– Retention and turnover trends

– Employee pulse surveys and employee satisfaction engagement and outreach

– Remote work opportunities and protocols, as well as health & safety plans

– Pay equity efforts