Human capital as an asset: an accounting framework to reset the value of talent in the new world of work

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The [Coronavirus Disease 2019] COVID-19 pandemic has accelerated a shift to new ways of working, prompting companies to reimagine how, where and by whom work gets done. This shift was already under way with the technological changes of the Fourth Industrial Revolution. As companies look to reset for the new world of work that emerges from the pandemic, they would benefit from an approach that values talent as a key asset that contributes to an organization's sustained value creation. This calls for the development of a new human capital accounting framework, which would enable a company...  [+] Show more

Subjects: Workforce development; Employment; Management

Keywords: Human capital; Workplace change; Talent management; Investment; Measurement; Organisational development; Employees

Published: Geneva, Switzerland: World Economic Forum, 2020

Physical description: 35 p.

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Resource type: Report

Document number: TD/TNC 142.128

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