To help disclose Environmental, Social, and Governance (ESG) or sustainability factors in United States Securities and Exchange Commission (SEC) filings, you can enable relevant sections of the Electronic Code of Federal Regulations (eCFR) Title 17 Chapter II — as curated by Workiva — in Sustainability Explorer. Namely, Sustainability Explorer includes content of Part 229: Standard Instructions for Filing Forms Under Securities Act of 1933, Securities Exchange Act of 1934 and Energy Policy and Conservation Act of 1975 — also known as Regulation S-K:
- Subpart 229.100 Business, item 101(c) Description of business
- Subpart 229.407 Management and Certain Security Holders, item 407(c): Corporate governance nominating committee
Tip: Climate-related SEC regulations will become available in Sustainability Explorer when effective and in the eCFR. To help prepare, you can contact your Workiva Customer Success Manager (CSM) to request Program tags to align metrics with those regulations.
Note: To review other SEC regulations, refer to the National Archives point-in-time eCFR system.
When you include these regulations in Sustainability Explorer, you can:
- Search and browse their content in preparation for your filing.
- Align regulations with Program metrics that collect their values.
- Add comment threads to regulations to enable discussion with collaborators.
Include eCFR Regulation S-K in Sustainability Explorer
To include Regulation S-K content in Sustainability Explorer for your workspace, select ECFR in Frameworks from the Properties panel.
View relationships between eCFR and GRI or SASB
If Sustainability Explorer also includes Global Reporting Initiative (GRI) or Sustainability Accounting Standards Board (SASB), you can view the Standards that correspond to an eCFR subpart item in Related. To view both the eCFR content and its related GRI or SASB Standard at the same time, click the Standard in Related to open it in the Explore panel.
Tip: To view the related Standard in the main pane instead of the panel, click Open in Explorer from the Explore panel.
Align eCFR content with Program metrics
From Sustainability Explorer, you can align specific content of Regulation S-K with metrics in Sustainability Program metrics that collect the related values. For example, you may use multiple metrics to fully describe human capital resources as required by 229.101(c.2.ii) — such as the number of employees and any objectives related to the development, attraction, and retention of personnel.
Tip: To help identify metrics that might align with eCFR content, refer to the standards and metrics they align with.
To align eCFR content with its corresponding Program metrics:
- In Sustainability Explorer, search for or browse to the eCFR content, and click Connect to program metric.
- Select or add the Program metric the content aligns with, and click Apply.