It has been about 3 months since the last update to the Regulation S-K. Meanwhile, many organizations have publicly disclosed many new, material Human Resource metrics. We still haven’t seen much in the way of public discussion of the disclosure or lack thereof.
A few publications have done some good work with a summary of what has been disclosed. Harvard Law School Forum on Corporate Governance has a great study on disclosures. As part of the survey, they found that organizations are disclosing these metrics more than others. It’s no surprise that Headcount is the top HR metric to be disclosed. More interesting is that D&I is number 2.
