In August 2020, the Securities and Exchange Commission (SEC) issued its long-awaited amendments to Regulation S-K, the regulation which contains the detailed disclosure requirements, including a new requirement that public companies need to disclose information about "human capital resources". Boards often focus on key areas of a business and how to drive it forward, but have not been tasked with direct oversight of human capital management, as it has been historically viewed as management's responsibility. Gillian Emmett Moldowan, partner in the Compensation, Governance and ERISA group at Shearman & Sterling, discusses human capital management and how it fits into the broader framework of ESG.
Work experience in a corporate staff environment, or an introductory course in business law.
Gillian Emmett Moldowan, partner in the Compensation, Governance and ERISA group at Shearman & Sterling.
Course Code : FMN1380-FM