• Sangeetha.G

ABSTRACT Human capital management (HCM) is the process of managing people in an organization in order to maximize their potential and contribute to the organization's success. Generally, HCM includes all activities related to managing people, such as recruitment, training, performance management, and compensation. The U.S. Securities and Exchange Commission (SEC) issued new guidelines in 2020 to help organizations improve their human capital management disclosures in their annual reports. The main objective of this research is to throw light on the guidelines that provide organizations with a framework for disclosing information about their human capital resources, such as the size and composition of the workforce, labor costs, and employee benefits. This study aims to discuss human capital risks and opportunities, as well as how to address diversity and inclusion. Another important aspect of this study is to explain how the SEC is encouraging organizations to use the guidance to provide investors with a better understanding of their human capital management practices. The article follows descriptive research methodology and the data is collected from authentic secondary sources . The conclusion of this study explains the latest guidelines for disclosures given by SEC , various human capital risks and opportunities and also brings out the latest happenings in the disclosure domain.

KEYWORDS: Human Capital, Management , Securities and Exchange Commission , Talent management , Disclosures, Annual reports, Risk, Opportunities.

"“A CONCEPTUAL STUDY ON HUMAN CAPITAL MANAGEMENT DISCLOSURES : NEW SEC GUIDELINES”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 3, page no.b264-b274, March-2023, Available :http://www.jetir.org/papers/JETIR2303133.pdf

"“A CONCEPTUAL STUDY ON HUMAN CAPITAL MANAGEMENT DISCLOSURES : NEW SEC GUIDELINES”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 3, page no. ppb264-b274, March-2023, Available at : http://www.jetir.org/papers/JETIR2303133.pdf