Human Capital Management Coalition
Letters and Statements
2017 SEC Rulemaking Petition Urging Stronger Human Capital Disclosure
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
SEC Investor Advisory Committee Recommendation re: Human Capital Management Disclosure (September 2023)
Response to ISSB Consultation on Agenda Priorities, Urging Prioritization of Human Capital Data Standardization (September 2023)
Summary Report from 2023 Summit on Workforce Valuation and Performance (May 2023)
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)