How to Handle “Human Capital Management” Disclosure

Our guests – Davis Polk’s Ning Chiu, Prudential’s Peggy Foran, Shearman & Sterling’s Gillian Emmett Moldowan and Cooley’s Amy Wood – delve into “human capital management” disclosures, including:

  1. What is now required by the SEC?
  2. What types of disclosures are investors looking for? Which investors are leading the charge for human capital disclosure?
  3. Do the proxy advisors have a position on human capital disclosure?
  4. To begin to craft this type of disclosure for the first time, what questions should you be asking to get a strategy together?
  5. What are the frameworks, the standards, out there that folks can look at to get ideas?
  6. A brief look at some of the disclosures out there so far since the SEC adopted it’s new regulation
  7. Where within the proxy should this disclosure be located?
  8. Who should be on the disclosure team for this?
  9. Should your independent auditors be hired to audit this type of disclosure?
  10. Should interested investors – your larger shareholders – be involved in reviewing a draft of the disclosure? What liability might you have for this disclosure?
  11. Where might this type of disclosure be made outside of SEC filings?
  12. What about board oversight? Where should that lie? Should committee charters be updated?

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