As we summarized previously, the Securities and Exchange Commission (SEC) recently amended certain disclosure rules as part of its longer-term initiative to update, harmonize, and modernize Regulation S-K, the SEC’s primary nonfinancial disclosure regime. These amended rules include a new “human capital resources” disclosure requirement as part of the narrative description of the company’s business (Item 101(c)), which applies to domestic issuers and foreign private issuers (other than smaller reporting companies). Continue reading >