Regulation S-K: Where Are We?
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February 16, 2021

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.

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