Value Reporting and Human Capital
The IIRC (International Integrated Reporting Council) and SASB (Sustainability Accounting Standards Board) have created the Value Reporting Foundation. This foundation has published an Integrated Reporting framework that calls for the adoption of six capitals. One of these is human capital. In this article, read how human capital is a key creator of other capitals within an organization. Highlighted in the article is the need for enhanced human capital reporting to understand organizational resilience and sustainability. Foundational guidelines within ISO30414 provide structure and discipline for human capital reporting measurements.