SEC Staff Issues C&DIs Related to Disclosure of Certain Self-Identified Diversity Characteristics
February 7, 2019
The staff in the SEC’s Division of Corporation Finance has updated its compliance and disclosure interpretations (C&DIs) related to preparing certain disclosures about self-identified diversity characteristics that may be required under Regulation S-K, Item 401, or, with respect to nominees, under Regulation S-K, Item 407.
Specifically, the SEC has added Questions 116.11 and 133.13.
For more information, see the Regulation S-K C&DI page on the SEC’s Web site.