Dr. Mike Kelleher <MichaelKelleher@compuserve.com asks:
> One of our network members has asked me if I knew of any company or
> organisation which accounts for the value of its people in its annual
> reports.
Skandia (in Sweden) segragates out Human Capital in their Intellectual
Capital supplement to their annual report. They use a series of ratios to
show what each employee contibutes on avg as a "value added" metric.
The Oct 1997 issue of Long Range Planning, 30(5) has a paper entitled
"incraesing Shareholder Value through Human Asset Management by Rolf
Buhner, Business Administration, University of Passau, Germany.
If you need more help please give me a call at (416) 588-1122
Walter Derzko
Director Brain Space
(formerly the Idea Lab at
the Design Exchange)
Toronto
(416) 588-1122
wderzko@pathcom.com
--"Walter Derzko" <wderzko@pathcom.com>
Learning-org -- Hosted by Rick Karash <rkarash@karash.com> Public Dialog on Learning Organizations -- <http://www.learning-org.com>