> FINRA 2360 provides disclosure and tax requirements to any organization
Nitpick: FINRA rules only apply to FINRA members. For the general versions, you want the SEC rule. (FINRA copies a lot of SEC rules so they can enforce them without the restrictions of a government.)
FINRA 2360 provides disclosure and tax requirements to any organization which issues options, provides grant exercises, or simply issues stock as compensation: https://www.finra.org/rules-guidance/rulebooks/finra-rules/2...
Side note: the regs are partly why you can see detailed information about types and amounts of stock and option activity by different investor classes in tools like https://www.barchart.com/investing-ideas/insider-trading-act...