By Randel K. Johnson, Michael T. Dunn, and Mark A. Katzoff
Seyfarth Synopsis: On August 23, the Securities and Exchange Commission (the “Commission”), in a release entitled “Modernization of Regulation S- K Items 101, 103, and 105”, proposed changes to Regulation S-K significantly revising disclosure requirements that registrants are required to follow, including those relating to “human
Continue Reading SEC Proposes New Human Capital Disclosure Requirements: A Reasonable Step or a Wolf in Sheep’s Clothing?