Letters and Statements

2017 SEC Rulemaking Petition Urging Stronger Human Capital Disclosure

Full Petition Text (July 2017)

Petition Summary

Comments Submitted to SEC on Rulemaking Petition

SEC's Response to HCMC Rulemaking Petition

SEC Letter Affirming Adoption of Human Capital Reporting Rules in Response to 2017 Petition (December 2020)

Press Statement: HCMC Statement on SEC Regulation S-K Final Rulemaking (August 2020)

Other Comment Letters

Comment to FASB Supporting the Inclusion of Foundational Human Capital Information in Future Agenda Priorities (September 2021)

Comment to the SEC Investor Advisory Committee Supporting Guidance on COVID-19 Disclosures (May 2020)

Comment to the SEC re: Human Capital Disclosure Changes to Rule S-K Items 101, 103, and 105 (October 2019)

Other Comments Submitted to SEC on Human Capital Disclosure Rulemaking

2019 Comment to the SEC Investor Advisory Committee Supporting Enhanced Human Capital Disclosure Recommendation (March 2019)