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Human Capital Value?
Human Capital a Strategic Asset?
Cost or Asset
What is
Human
Capital?
4
Brand?
What is a Brand?
A brand is not a product?
a brand is not a product
A brand is not a logo?
a brand is not a logo
A brand is not an identity?
Visual identity
a brand is not an identity
Finally, a brand?
finally
a brand?
A heavy tangible value
an intangible capital
with tangible value
BUT
Is Human Capital an Asset?
息 OTIUM-CSR
NO
based on accounting, it is not an
asset...
Is a photocopier an asset?
YES
意鞄艶姻艶韓看姻艶
 a photocopier worth
more than Human
Capital!
WHY?
based on accounting...
Intangible Assets (IFRS)
An asset is IDENTIFIABLE if either:
1. (a) is separable, it is capable of being separated or divided from the
entity and sold, transferred, licensed, rented or exchanged, either
individually or together with a related contract, identifiable asset or
liability, regardless of whether the entity intends to do so; or
2. (b) arises from contractual or other legal rights, regardless of
whether those rights are transferable or separable from the
entity or from other rights and obligations.
3. (c) expected to generate future economic benefits.
An intangible asset shall be RECOGNIZED if, and only if:
4. (d) it is probable that the expected future economic benefits that
are attributable to the item will flow to the entity.
and
5. (e) the cost of the item can be measured reliably.
What is Human Capital?
 is it an invisible value
with no substance?
The most important Asset, but
On one hand, CEOs often say that :
people are their companys most
important asset
Back to the Basics
Connect Narrative to Key Value Drivers
Connect Human Capital
to Value ?
Who is the king?
On the other hand, CEO are say also that :
Cash is King
BUT
Human Capital is the Queen
Ad

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Human capital value