HUMAN CAPITAL AS AN ASSET: Contents PAGE 3 AN ACCOUNTING FRAMEWORK FOR THE NEW WORLD OF WORK 01. Introduction PAGE. 4 02. Human capital metrics – the current state of play PAGE. 6 03. Guiding principles to shift how human capital is valued PAGE. 12 04. Human capital decisions in practice PAGE. 18 05. A framework for human capital accounting PAGE. 23 06. Incorporating the framework into business decision-making PAGE. 29 07. Contributors PAGE. 33 08. Endnotes PAGE. 34