S&P 1500 Employee Turnover Rate Disclosures After Regulation S-K Amendment Implementation
By: MyLogIQ
March 26, 2021
New SEC Regulation Requires Enhanced Human Capital Disclosures, Including Employee Turnover Rates
Using our CompanyIQ® SEC EDGAR search tool, MyLogIQ analyzed how S&P 1500 companies are implementing the November 2020 amendments to Item 101 of SEC Regulation S-K, which require enhanced disclosure of material human capital impacts in the “Business” item of annual securities reports, known as 10-K forms. To allow for early adopters of the new requirement, we reviewed the 1,244 10-Ks filed by S&P 1500 companies from 11/1/20 to 3/16/21.
Of these 1,244 companies, 1,100, or 88%, disclosed on human capital impacts.
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