Boards should expect pressure from investors and regulators to disclose more information on workforce health and safety measures in light of the Covid-19 pandemic, experts say.
Major investors say the current disclosures aren’t detailed enough, and a large group is pressuring the SEC to ramp up disclosure requirements on the effectiveness of companies’ human capital–related measures. The commission appears to be hearing some of those demands as SEC officials say disclosures related to human capital are being integrated into rulemaking.
This comes on the heels of an SEC roundtable with prominent investors, who called for more transparency on remote working costs, protective equipment for employees and specific forward-looking guidance on liquidity plans.
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