世界经济论坛：2020年人力资本作为资产：重塑新工作世界中人才价值的会计框架 （英文版）（36页）.pdf

1、AUGUST 2020 Human Capital as an Asset: An Accounting Framework to Reset the Value of Talent in the New World of Work In collaboration with Willis Towers Watson PAGE 2HUMAN CAPITAL AS AN ASSET: AN ACCOUNTING FRAMEWORK FOR THE NEW WORLD OF WORK The COVID-19 pandemic has accelerated a shift to new ways

2、 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 ap

3、proach that values talent as a key asset that contributes to an organizations sustained value creation. This calls for the development of a new human capital accounting framework, which would enable a companys board and management to track how their investment in people is augmenting the firms human

4、 capital, and support the delivery of better outcomes for the business, the workforce and the wider community. This report, a collaboration between Willis Towers Watson and the World Economic Forum, seeks to provide such a framework. It is an important component of the Forums HR 4.0 initiative, an a

5、pproach to shaping people strategies in the Great Reset to collectively build a more fair, sustainable and resilient future. HUMAN CAPITAL AS AN ASSET: AN ACCOUNTING FRAMEWORK FOR THE NEW WORLD OF WORK PAGE 3 Introduction 01. PAGE. 4 Human capital metrics the current state of play 02. PAGE. 6 Conten

6、ts Human capital decisions in practice 04. PAGE. 18 Guiding principles to shift how human capital is valued 03. PAGE. 12 A framework for human capital accounting 05. PAGE. 23 Incorporating the framework into business decision-making 06. PAGE. 29 Contributors 07. PAGE. 33 Endnotes 08. PAGE. 34 HUMAN