require all companies (except small companies) to prepare a strategic report which will be presented separately to the directors’ report and will replace the current business review. The aim of the strategic report is to pull together the company’s strategy, business model and risks facing
The contribution of people is difficult to isolate from other factors such as the economic situation, market forces and customer or social trends. The value of people is often expressed in qualitative rather than quantitative terms that make it difficult to represent in traditional accountancy
Human capital is the term for the collective capability, knowledge and skills of the people that are employed by an organisation. Measuring human capital provides a data-driven approach to identifying effective people management practices, which, if done well, can help ensure that value creation is
