Intangible Value

Creelman, David; Ulrich, Dave
April 2007
Leadership Excellence Essentials;Apr2007, Vol. 24 Issue 4, p4
The authors discusses the importance of improved human-capital intangibles reporting based on the study of Fortune 100 companies they conducted in the U.S. They state that GE and IBM did the best job in reporting human capital-intangibles. They found that companies with good reporting tend to deal with human capital seriously, receive good employee survey results and have robust human resources (HR) practices. They enumerate the criteria in evaluating the reporting practices of the companies.


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