HUMAN CAPITAL AS AN ASSET: PAGE 8 AN ACCOUNTING FRAMEWORK FOR THE NEW WORLD OF WORK HUMAN CAPITHUMAN CAPITAL ASSETSAL METRICS - THE CURRENT STATE OF PLAY Organizations are under pressure to pivot to sustainable business models, follow SDG goals and provide higher levels of transparency such as through ESG reporting. This report focuses on the people pillar as described in the IBC ESG paper, looking at how to value the skills and performance of the workforce and support investment in human capital. The humanitarian, economic and health impacts that characterize the COVID-19 pandemic make such efforts even more critical.