The Co-operators: Social and Human Capital Accounting Worked Example

"We recognize mental health is a key component to maintaining overall health… and measure outputs and outcomes to improve the management of our business."

Karen Higgins, CFO, The Co-operators Group

About the Project

The Co-operators have recognized that sustainability can have significant positive impact on their business. The Co-operators have sought to integrate sustainability throughout the organization. Their recent mental health initiative is an excellent example of where there has been success on this front.

The following worked example outlines the initiative's journey so far, highlighting the issues faced and the trigger for action. It illustrates how to make the initial business case for this initiative, the approach taken to-date with respect to the implementation of the business case, and the creation, collection, measurement of metrics and reporting of outcomes.

The members of the Canadian Chapter of the A4S CFO Leadership Network have created in-depth worked examples to show how they have implemented social and human capital accounting within their respective organizations. This worked example is one part of this project.


Social and Human Capital Guide

This Guide aims to help organizations to integrate social and human capital accounting into business decision making.

Brookfield Asset MAnagement

The project was a first step in creating a better understanding of Brookfield Asset Management’s human capital.

What is Social and Human Capital?

Read our blog about the definitions of social capital and human capital that were reached to during the project