• Home
  • /
  • HUMAN CAPITAL

The regulations

require all companies (except small companies) to prepare a strategic report which will be presented separately to the directors’ report and will replace the current business review. The aim of the strategic report is to pull together the company’s strategy, business model and risks facing the company and link this through to the financial statements…

Read More

Measurement challenges

The contribution of people is difficult to isolate from other factors such as the economic situation, market forces and customer or social trends. The value of people is often expressed in qualitative rather than quantitative terms that make it difficult to represent in traditional accountancy models. HR data has traditionally been collected for administrative rather…

Read More

Human capital measurement and reporting

Human capital is the term for the collective capability, knowledge and skills of the people that are employed by an organisation. Measuring human capital provides a data-driven approach to identifying effective people management practices, which, if done well, can help ensure that value creation is long-term and sustainable. This factsheet explores the challenges surrounding the…

Read More