New SEC human capital disclosure rules: What you need to know now

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Hear PwC discuss what companies should consider when incorporating the SEC's new human capital disclosures into their annual reporting.

The new Regulation S-K human capital disclosure rules became effective on November 9, 2020. So it’s no surprise that companies have a lot of questions as they enter into their year-end reporting cycle. Listen as host Heather Horn sits down with Sheri Wyatt, a partner in PwC’s sustainability practice and our Diversity, Equity, and Inclusion Assurance leader, and Brandon Yerre, a principal in our Organization and Workforce Transformation group, to discuss what these new rules mean for your company.

Topics include:

  • 0:52 - Overview. We begin with an overview of the new human capital rules and how companies should think about the changes in terms of the measures or objectives disclosed.  

  • 5:32 - Diversity, equity and inclusion efforts. As companies work to create more equitable workplaces and respond to diversity, equity, and inclusion matters, we share some early filer trends in this area.

  • 18:56 - COVID-19 impact on human capital. How has COVID-19 impacted companies' human capital management and what are they disclosing? We share perspectives and what we are seeing from early filers.

  • 25:55 - Data reliability and consistency. We look at the challenges companies face as they accumulate this new data and what they need to think about to ensure reliability and consistency.

  • 31:56 - Future considerations. What’s on the horizon related to human capital disclosures? We share some insights so that companies can be prepared for what’s to come.

Want to learn more? Read our In the loop, New human capital disclosure rules: Getting your company ready

About our guests

Sheri Wyatt is a partner in PwC’s sustainability practice and also serves as the diversity leader for the US assurance line of service. She has over 20 years of experience advising companies in the adoption of new accounting and financial reporting standards, from assessing current state through operationalizing new standards and policies.

Brandon Yerre is a principal in PwC’s Organization and Workforce Transformation group. Brandon specializes in matters dealing with the design, implementation, and governance of total reward programs and the development of organization-wide job architectures to support workforce strategy and planning.

About our host

Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With nearly 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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