During the 2022 NAREIT REITwise conference, Mayer Brown partner Christina Thomas was interviewed to provide context regarding the US Securities and Exchange Commission’s (“SEC”) proposed rule changes and what’s behind the impetus for more robust disclosures. Christina also talked about how the SEC has discussed updating human capital management disclosure rules, in addition to new rules on diversity and climate change. She noted that since the SEC’s original human capital disclosure rules came out, there’s been “varied disclosure, not only company to company, but industry to industry.”
Visit the NAREIT site to see the full interview.