This paper argues that human rights are materially relevant to corporate securities reporting and encourages the U.S. Securities and Exchange Commission (SEC) to guide businesses in reporting material human rights information in their periodic and proxy disclosure reports. First, the paper outlines the legal framework for securities disclosure regulations that are relevant to human rights. Second, the paper explains the methodology for assessing whether information related to corporate activities is material and uses this methodology to analyze whether human rights information is material to corporate securities disclosures. Finally, the paper proposes a plan for implementing disclosure of material human rights information related to business activities, incorporating human rights due diligence standards at the global level to assess and identify material human rights risks and impacts.