Value Reporting and Human Capital

sixcapitals.jpg

Download the PDF file of the article here.

Article written by Nick Shepherd author of The Cost of Poor Culture

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.

Previous
Previous

Human Capital Transparency: The New Competitive Advantage

Next
Next

Japan’s Revised Corporate Governance Code Requires More Human Capital Disclosure