HUMAN CAPITAL AS AN ASSET: Figure 1: Seven guiding principles to shift how human capital is valued PAGE 13 AN ACCOUNTING FRAMEWORK FOR THE NEW WORLD OF WORK GUIDING PRINCIPLES TO SHIFT HOW HUMAN CAPITAL IS VALUED 1 2 3 4 5 6 7 Source: Human capital as an asset: An accounting framework to reset the value of talent in the new world of work, World Economic Forum and Willis Towers Watson, 2020.