To help disclose Environmental, Social, and Governance (ESG) 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 ESG Explorer. Namely, ESG 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 ESG 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 ESG Program 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 ESG Explorer, you can:
- Search and browse their content in preparation for your filing.
- Align regulations with ESG Program metrics that collect their values.
- Add comment threads to regulations to enable discussion with collaborators.
Include eCFR Regulation S-K in ESG Explorer
To include Regulation S-K content in ESG Explorer for your workspace, select ECFR in Frameworks from the ESG Admin panel.
View relationships between eCFR and GRI or SASB
If your ESG Explorer also includes Global Reporting Initiative (GRI) or Sustainability Accounting Standards Board (SASB), you can view which of those standards correspond to an eCFR subpart item in Related. To view the content of eCFR and a related GRI or SASB standard at the same time, click Preview to open a standard in the Preview panel.
To open the related standard in ESG Explorer, click its name in Related, or click Open in Explorer from the Preview panel.
Align eCFR content with ESG Program metrics
From ESG Explorer, you can align specific content of Regulation S-K with the ESG 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 related GRI or SASB standards and the metrics they align with.
To align eCFR content with its corresponding ESG Program metrics:
- In ESG Explorer, search for or browse to the eCFR content, and click Connect to program metric.
- Select or add the ESG Program metric the content aligns with, and click Apply.