Human Capital and the Returns to Stakeholder Relations

Satyajit Bose (), Guo Dong () and Anne Simpson ()
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Satyajit Bose: Columbia University
Guo Dong: Columbia University
Anne Simpson: CalPERS

Chapter Chapter 8 in The Financial Ecosystem, 2019, pp 181-203 from Palgrave Macmillan

Abstract: Abstract We outline the development of the economic view of human capital as an asset, rather than as a cost, and describe the foundations of related valuation methods. We summarize the literature on the relationship between good human capital management practices and financial return. We link the recognition of this relationship to investor efforts to collaborate with civil society, labor unions, and regulators to improve disclosure and raise standards around working conditions and human capital management.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-030-05624-7_8

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DOI: 10.1007/978-3-030-05624-7_8

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