A4S Essential Guide Series: Social and Human Capital Accounting

About the Guide

This is a practical guide on how to integrate social and human capital into decision making. It will help you to develop resilient and sustainable business models, by putting numbers on the issues that will affect the future of your organization.

The guide will interest anyone looking to understand the key challenges organizations face when using social and human capital accounting.

Practical tools for finance professionals are at the core of the guide, with examples, suggested tools and guidance. Case studies show the challenges finance professionals have faced and how they solved them, bringing social and human capital accounting to life.

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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