> dei is inherently a paradox and none of their hand waving will ever change that. no disagreement here but why is sec involved? they are blatantly pushing this shit down everybody's throats.  would you like to be delisted from nyse/nasdaq or how about the upcoming ipo?   dates-dei-human-capital/621497/ as the securities and exchange commission ponders new mandates for 2022, hr may find itself center stage. in 2020, sec amended a rule to require companies to disclose human capital resources if they are material to an understanding of the registrants business without much detail. that could change this year. a notice of proposed rulemaking is expected in april regarding board diversity, and an updated nprm regarding human capital management disclosures could come imminently. due to these seemingly likely changes, investors are pressuring companies on all aspects of environmental, social and governance issues, don delves, leader of the executive compensation practice in north america for willis towers watson, told hr dive. but thats not the whole story, he noted. this shift in esg pressure has been a long time coming, sources said. there are a lot more entities paying attention to it, kari niedfeldt-thomas, managing director of chief executives for corporate purpose, told hr dive. of the esg metrics, the e tends to get the bulk of attention, but theres increased pressure on the other two factors now from investors, as well, niedfeldt-thomas said, and those aspects directly involve hr. a lot of companies arent just getting on that train now, rebecca ray, executive vice president of human capital at the conference board, told hr dive. purpose driven companies were already on this track prior to sec-driven pressures, ray noted. its not a new concept by any means, but theres more pressure around it than in the past.
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