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McBassi CEO Laurie Bassi's new article in the May 2014 issue of the Cornerstone Journal of Sustainable Finance and Banking explores new research (with David Creelman and Andrew Lambert) on the progress some companies are making in reporting human capital metrics in their integrated reports.
While encouraging that a growing number of firms are beginning to disclose more information on elements of human capital, it's clear that most of the disclosures still fall short of providing a comprehensive look at what's creating or destroying value on the people side of the business. Indeed, many key human capital measures known to predict future performance (employee engagement, training investments, internal promotion rates) are being reported by less than half of even those companies integrating financial and human capital reporting.
Laurie proposes a framework that CEOs and Boards of Directors can use for two purposes:Curious? Check out the article for full details.