Reports
Published: 19 August 2020

Human Capital as an Asset: An Accounting Framework to Reset the Value of Talent in the New World of Work

The World Economic Forum, in collaboration with Willis Towers Watson, has published a new white paper, Human Capital as an Asset: An Accounting Framework for to Reset the Value of Talent in the New World of Work, to provide organizations with a model to reshape human capital accounting. The framework will enable a company to monitor and assess the return on its investments in its employees – in the same way as it measures returns on financial and intellectual capital. The paper also provides guidance for how chief human resources officers, boards and policy-makers can mainstream this framework in order to shape a better approach to human capital.

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