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At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
Our publication provides guidance for registrants to consider as they begin planning to meet the new requirement that they disclose human capital measures or objectives that are material to an understanding of their business. The SEC added the requirement when it amended the requirements to disclose information about business, legal proceedings and risk factors under Regulation S-K.