,,ib ,union ,cal5d> ,no4 #eai #aaf? ,,congress #b;d ,session ,h4 ,r4 #eicj ,report ,no4 #aaf-fcd ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #ba1 #bjbj,mrs4 ,axne introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,f9ancial ,s]vices ,decemb] #h1 #bjbj,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be printed,strike out all aft] ! enact+ clause & ins]t ! "p pr9t$ 9 italic,for text ( introduc$ bill1 see copy ( bill z introduc$ on ,febru>y #ba1 #bjbj ,a ,,bill ,to am5d ! ,securities ,ex*ange ,act ( #aicd to require issu]s to disclose in=mation ab\t human capital managem5t 9 annual reports1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,work=ce ,inve/m5t ,disclosure ,act ( #bjbj4 #b4 ,disclosures relat$ to human capital managem5t ,section #ac ( ! ,securities ,ex*ange ,act ( #aicd 7#ae ,u4,s4,c4 #ghm7 is am5d$ by add+ at ! end ! foll[+3 7s7 ,disclosures relat$ to human capital managem5t 7#a7 ,9 g5]al ,ea* issu] requir$ to file an annual report "u subsection 7a7 %all disclose 9 t report in=mation ab\t human capital managem5t policies1 practices1 & p]=mance4 7#b7 ,rules ,n lat] ?an #bgj days aft] ! date ( ! enactm5t ( ?is subsection1 ! ,commission %all issue f9al rules to c>ry out p>agraph 7#a7 & su* rules %all require disclosure ( ! foll[+ ) respect to ! issu]3 7,a7 ,work=ce demographic in=mation1 includ+ ! numb] ( full-"t employees1 ! numb] ( "p-"t employees1 ! numb] ( cont+5t work]s 7includ+ tempor>y & contract work]s71 & any policies or practices relat+ to subcontract+1 outs\rc+1 & ins\rc+4 7,b7 ,work=ce /ability in=mation1 includ+ in=mation ab\t ! volunt>y turnov] or ret5tion rate1 ! involunt>y turnov] rate1 ! int]nal hir+ rate1 & ! int]nal promotion rate 7& ) su* int]nal promotion rate disaggregat$ by ! work=ce composition describ$ "u subp>agraph 7,c774 7,c7 ,work=ce composition1 includ+ data on div]sity 7includ+ racial1 g5d]1 & e?nic composition7 & any policies & audits relat$ to div]sity4 7,d7 ,work=ce skills & capabilities1 includ+ in=mation ab\t tra9+ ( employees 7includ+ ! av]age numb] ( h\rs ( tra9+ & sp5d+ on tra9+ p] employee p] ye>71 skills gaps1 & alignm5t ( skills & capabilities ) bus9ess /rategy4 7,e7 ,work=ce culture & emp[]m5t1 includ+ in=mation ab\t-- 7i7 policies & practices ( ! issu] relat+ to fre$om ( association & "w-life balance initiatives2 7ii7 any incid5ts ( v]ifi$ workplace h>assm5t 9 ! previ\s #e fiscal ye>s ( ! issu]2 & 7iii7 policies & practices ( ! issu] relat+ to employee engagem5t & psy*ological wellbe+1 includ+ managem5t discussion reg>d+-- 7,i7 ! creation ( an autonom\s "w environm5t2 7,,ii7 fo/]+ a s5se ( purpose 9 ! work=ce2 7,,iii7 tru/ 9 managem5t2 & 7,,iv7 a supportive1 fair1 & con/ructive workplace4 7,f7 ,work=ce heal? & safety1 includ+ in=mation ab\t-- 7i7 ! frequ5cy1 sev]ity1 & lo/ "t due to injuries1 illness1 & fatalities2 7ii7 ! total doll> value ( assess$ f9es "u ! ,occupational ,safety & ,heal? ,act ( #aigj2 7iii7 ! total numb] ( actions br\ght "u section #ac ( ! ,occupational ,safety & ,heal? ,act ( #aigj to prev5t imm95t dang]s2 & 7iv7 ! total numb] ( actions br\ght aga9/ ! issu] "u section #aa7;c7 ( ! ,occupational ,safety & ,heal? ,act ( #aigj4 7,g7 ,work=ce comp5sation & inc5tives1 includ+ in=mation ab\t-- 7i7 total work=ce comp5sation1 includ+ disaggregat$ in=mation ab\t comp5sation = full-"t1 "p-"t1 & cont+5t work]s2 7ii7 policies & practices ab\t h[ p]=mance1 productivity1 & su/a9ability are consid]$ :5 sett+ pay & mak+ promotion decisions2 & 7iii7 policies & practices relat+ to any inc5tives & bonuses provid$ to employees bel[ ! nam$ executive level & any policies or practices design$ to c\nt] any risks create by su* inc5tives & bonuses4 7,h7 ,work=ce recruit+ & ne$s1 includ+ ! numb] ( new jobs creat$1 ! work] classification ( new jobs1 in=mation ab\t ! quality ( hire1 & new hire ret5tion rate4 7#c7 ,treatm5t ( em]g+ gr[? companies ,! ,commission may exempt em]g+ gr[? companies f any disclosure describ$ "u subp>agraph 7,d71 7,e71 7,f71 7,g71 or 7,h7 ( p>agraph 7#b71 if ! ,commission det]m9es t su* exemption is necess>y or appropriate 9 ! public int]e/ or = ! protection ( inve/ors4 4 #c4 ,back/op ,if1 #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,securities & ,ex*ange ,commission has n issu$ rules requir$ "u section #ac7s77#b7 ( ! ,securities ,ex*ange ,act ( #aicd1 z add$ by section #b1 & until su* rules are issu$1 an issu] %all be deem$ 9 compliance ) section #ac7s7 ( ! ,securities ,ex*ange ,act ( #aicd if disclosures set =? 9 ! annual report ( su* issu] satisfy ! public disclosure /&>ds ( ! ,int]national ,organization = ,/&>dization's ,,iso #cjdad1 or any successor /&>ds = ext]nal human capital report+1 & z supplem5t$ or adju/$ by su* rules1 guidance1 or o!r comm5ts f ! ,commission4 #d4 ,,sec /udy 7a7 ,/udy ,! ,securities & ,ex*ange ,commission %all conduct a /udy ab\t ! value to inve/ors (-- 7#a7 in=mation ab\t ! human rights commitm5ts ( issu]s ( securities requir$ to file annual reports "u section #ac7;a7 ( ! ,securities ,ex*ange ,act ( #aicd1 includ+ in=mation ab\t any pr9ciples us$ to evaluate risk1 con/itu5cy consultation processes1 & suppli] due dilig5ce2 7#b7 in=mation ab\t violations1 by issu]s ( securities requir$ to file annual reports "u section #ac7;a7 ( ! ,securities ,ex*ange ,act ( #aicd1 ( ! ,fair ,labor ,/&>ds ,act ( #aich2 7#c7 disaggregat+ ! in=mation reque/$ 9 section #ac7s7 ( ! ,securities ,ex*ange ,act ( #aicd bas$ on relevant work=ce subgr\ps1 includ+-- 7,a7 full-"t employees2 7,b7 "p-"t employees2 7,c7 cont+5t work]s2 & 7,d7 company managem5t2 & 7#d7 surveys reg>d+ employee satisfaction & engagem5t4 7b7 ,report ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,securities & ,ex*ange ,commission %all submit to ,congress a report ab\t ! /udy conduct$ pursuant to subsection 7a74 ,decemb] #h1 #bjbj,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be pr9t$