S-8 registration statement describes and therefore registers "securities of the registrant to be offered under any employee benefit plan to its employees or employees of its subsidiaries or parents".
In practicality, it is more meaningful for companies do this which use stock options as incentive to reward its employees and partners, etc. In plain English, it is kind of indication of confidence in companies as well as gauging undisclosed factors or developments positively effecting future stock price.
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