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Accounting for human capital


05 May 2020



EVENT DATE : 18 may 2020 10:00 to 11:00

The Covid-19 pandemic has made it abundantly clear how the success of any organization is dependent on its workforce, and thus how important it is for employers to invest in this human capital. As the European Commission is preparing its renewed sustainable finance strategy, including the revision of the Non-Financial Reporting Directive, ACCA and the Adecco Group are delighted to invite you to a Chatham House rule interactive webinar to brainstorm on Accounting for human capital.


In our global, fast-evolving, digitalised world impacted by megatrends such as climate change and ageing, it is becoming harder and harder to find talent with key skills. Even as an economic crisis looms and unemployment is set to rise, skills gaps may still persist.

Investment in internal training and development can help tackle these issues, but companies may not prioritise such initiatives owing to cost, time, the unclear return on investment, and the risk that employees could (still) leave. Most current accounting frameworks do not enable businesses to estimate the value that human capital investments create for the company, or to recoup any expected returns. If training can only be listed as a cost, businesses wishing to appease (more traditional) shareholders lack incentives to invest in the long term. 

Alternative measurement and reporting frameworks, which show the connection between to date intangible value investments – such as human capital – and profit, are gaining ground with companies and stakeholders. This is spurred by increasing interest from investors that are beginning to demand more effective disclosure of human capital information of portfolio companies to more holistically understand and assess their long-term value creation and potential risks to it.


10.00 Welcome by Menno Bart, Public Affairs Manager, the Adecco Group & Cécile Bonino, Head of EU Affairs, ACCA

10.10 Short presentations  

  • TBC, The Adecco Group
  • Jean-Charles Boucher, Partner, RSM and  member of the French Autorité des Normes Comptable’s Commission des normes privées
  • Luc Hendrickx, Director Entreprise Policy & External Relations and Liliane Volozinskis, Director Social Affairs & Training Policy, SMEunited
  • Martin BrittleHead of Good Work, ShareAction

10.30 Discussion

11.00 end

Please register here. We will send you a link to login to the webinar upon registration.



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European Aluminium
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EU Representation Wirtschaftskammer Österreich
Heinrich-Böll-Stiftung European Union
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