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Is it time to rethink human capital in corporate valuation? Despite being an essential driver of value creation, human capital is accounted for differently from other assets in our balance sheets This paradox stems from viewing human capital as an immediate expense rather than a long-term asset Recalibrating the perception of human capital allows companies to recognize and account for their most invaluable assets: their people
The role of capital markets in scaling solutions When we back ideas through capital markets, supported by strong governance and global connectivity, we can turn promising prototypes into solutions that improve lives at scale
How patient capital can unlock next wave of global growth Use this patient capital to finance the infrastructure that enables the next wave of productivity growth, especially in ageing societies As automation, digitalization and the energy transition raise output and efficiency, the resulting cash flows can provide the stable returns needed to honour long-term commitments to retirees
Human capital is the key to a successful ESG strategy Human capital metrics include workforce profile, pay, benefits, careers, hiring, retention, productivity, wellbeing and culture Governance and ethical metrics related to human capital include whistle-blower policies, unethical behavior tied to monetary losses, dismissal and incentives against excessive risk-taking