New rules for human capital disclosure were implemented in 2020, and many companies have been increasing the information provided in public filings like 10-Ks.  Some areas for improvement, however, include which of the following: Question 4Answer a. Reporting on employee demographics b. Reporting more specific outcomes like safety incidents, rather than just policies in place c. Reporting on supply chain issues related to human resources d. Both B and C e. All of the above

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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New rules for human capital disclosure were implemented in 2020, and many companies have been increasing the information provided in public filings like 10-Ks.  Some areas for improvement, however, include which of the following:

Question 4Answer

a.

Reporting on employee demographics

b.

Reporting more specific outcomes like safety incidents, rather than just policies in place

c.

Reporting on supply chain issues related to human resources

d.

Both B and C

e.

All of the above

Expert Solution
Step 1: Introduction to the core concept

The question you provided is related to human capital disclosure in corporate reporting. In 2020, the U.S. Securities and Exchange Commission (SEC) issued new rules requiring companies to provide more information about their human capital management in their public filings, like the annual 10-K report. The new rules aimed to improve transparency and help investors make informed decisions.


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