Value at Work: The Risks and Opportunities of Human Capital Measurement and Reporting

This study focuses on why and how companies are measuring their HC, how they are creating and using HC measures; and why and how they elect or decline to report HC measures to the investment community.

Document Highlights 

Human capital (HC) is individual value in an economic sense, and the way in which it is transformed into the company’s collective competence. This study focuses on why and how companies are measuring their HC, how they are creating and using HC measures; and why and how they elect or decline to report HC measures to the investment community.

Topics covered:

• What motivates companies to measure human capital?
• Measurements that work: What companies are doing to measure human capital activities
• Creation and use of human capital measures: There are implementation challenges and HR technology support needs
• Investors Interest: Is there a link between human capital measurement and long-term shareholder value?
• Reporting risks: Companies fear competitors, unions, and employees

Special features of the full report:

• Key Findings
• Companies Using HC Measures
• Investment Groups Interested in HC Measures