A4S Essential Guide Series: Social and Human Capital Accounting

About the Guide


The Guide focuses on practical examples and suggested tools and guidance for how social and human capital can be integrated into decision making, in ways that develop resilient and sustainable business models.

This guide will help you to put numbers on the issues that will affect the future of your organization.

The Guide has been developed by finance teams for finance teams, but will also be of interest to anyone seeking to understand the key challenges faced by organizations when undertaking social and human capital accounting. 

Practical tools for finance professionals are at the core of the Guide. It includes case studies to bring social and human capital accounting to life.

The guide is based on the challenges finance professionals have experienced and the solutions and benefits they have derived.

How to use the Guide

  • The Guide is designed as an interactive PDF, including buttons and links, and so works best on a computer or tablet, but can be printed

  • The Guide's navigation bar can help you move back and forward throughout the Guide
  • The Guide can be used on tablet computers, but some features will work best on a desktop or laptop computer

Worked Examples

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.

Watch this space for more worked examples from members of our Canadian CFO Leadership Netowrk including WSIB and Manulife. 

Brookfield Asset Management

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

The Co-operators Group

This worked example outlines The Co-operator's mental health initiative, highlighting the issues faced and the trigger for action.

Manulife

In March 2017, the Canadian Chapter of the A4S Chief Financial Officer Leadership Network was launched in partnership with CPA Canada. The A4S CFO Leadership Network is a global network that brings together a group of leading CFOs from large organizations seeking to embed the management of environmental and social issues into business strategy and processes, and is currently the only Network of its kind.
For its first project, the Canadian Chapter members implemented learnings from the A4S Essential Guide to Social and Human Capital Accounting, which was published 
in May 2017 and is available on the A4S website.

Manulife's finance team took on the task of developing an income-based framework to estimate the value of its human capital.

The business benefits

Kate Bowyer, CFO, The Crown Estate, blogs about the business benefits that can be drived from social and human capital accounting 

What is social and human capital?

Kathryn Jackson, Technical Director, A4S, blogs about the definitions of social capital and human capital that were reached to during the project 

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