Human Capital Disclosures

“Human capital disclosures” are the people-related disclosures public companies report on public-results filing. 

In the United States, a new requirement to disclose material insights to the success of the company beyond headcount came into effect in 2020. The regulation is not designed to be prescriptive in the specific measures or results to be disclosed. This leaves the disclosures open for interpretation. 

Strategic use of the human capital disclosures can have a positive impact on employer brand, attraction and retention of employees, and overall company perception in the market.