Is there a legal requirement for large US companies (private or
publicly quoted) to monitor their equal opportunities performance and
report on it publicly? (e.g. on ethnicity, gender and disability)

The short answer is Yes.  Companies with more than 100 employees have
to file Equal Opportunity reports under the federal Civil Rights Act
and the Americans with Disabilities Act.  The reports cover race,
gender, disabilities, and several other categories.

The federal requlations regarding Equal Opportunity Employment laws
can be found here:


http://www.eeoc.gov/policy/regs/index.html


and the specific regulations pertaining to reporting requirements is here:


http://www.access.gpo.gov/nara/cfr/waisidx_03/29cfr1602_03.html
1602 Recordkeeping and reporting requirements under title VII and the ADA 


and even more specifically, here:


http://a257.g.akamaitech.net/7/257/2422/08aug20031600/edocket.access.gpo.gov/cfr_2003/julqtr/29cfr1602.7.htm

=====

PART 1602--RECORDKEEPING AND REPORTING REQUIREMENTS UNDER TITLE VII AND THE 
ADA--Table of Contents
 
                 Subpart B--Employer Information Report
 
Sec. 1602.7  Requirement for filing of report.


    On or before September 30 of each year, every employer that is 
subject to title VII of the Civil Rights Act of 1964, as amended, and 
that has 100 or more employees shall file with the Commission or its 
delegate executed copies of Standard Form 100, as revised (otherwise 
known as ``Employer Information Report EEO-1'') in conformity with the 
directions set forth in the form and accompanying instructions. 
Notwithstanding the provisions of Sec. 1602.14, every such employer 
shall retain at all times at each reporting unit, or at company or 
divisional headquarters, a copy of the most recent report filed for each 
such unit and shall make the same available if requested by an officer, 
agent, or employee of the Commission under the authority of section 710 
of title VII. Appropriate copies of Standard Form 100 in blank will be 
supplied to every employer known to the Commission to be subject to the 
reporting requirements, but it is the responsibility of all such 
employers to obtain necessary supplies of the form from the Commission 
or its delegate prior to the filing date.

[37 FR 9219, May 6, 1972, as amended at 56 FR 35755, July 26, 1991]

=====

Other sections of the regulations provide details on the types of
information to be reported, as well as penalties for failing to
report.


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