The SEC's upcoming disclosure rules on human capital management (HCM) is – or should be – a top of mind issue in Corporate America. As companies prepare for those rules, it's helpful to look at the first wave of human capital disclosures made in the months after SEC's previous HCM disclosure rules took effect on November 9, 2020.

In this podcast, Paul Washington, Executive Director of the ESG Center, sits down with Solange Charas, Founder and CEO of HCMoneyball and Distinguished Principal Research Fellow at The Conference Board Human Capital Center, and Ross Jeffries, Deputy General Counsel and Corporate Secretary at Bank of America, to discuss human capital disclosure trends, based on a review of human capital disclosures made by 344 public companies from November 9th, 2020 to March 1st, 2021; Bank of America's HCM story, which may serve as a model for others; and how to prepare for disclosure requirements on the way.

Related resources

• HC Disclosure Analysis Presentation
• Sustainability Reporting Is Hard—Will It Get Easier in the Future?
• Telling Your Sustainability Story
• Brave New World: Creating Long-Term Value through Human Capital Management and Disclosure
• How Boards Can Get Human Capital Management Right in Five (Not So) Easy Steps
• Insights for Investors and Companies in Addressing Today's Social Issues
• Bank of America's 2020 Human Capital Management Report