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Disclosure of human capital investments: its importance and what actions companies should take

Learning about next-generation human capital and Any Series Vol.01


Disclosure of human capital investment has been attracting attention, but if the importance of this disclosure is not understood, it will end up being just a buzzword. In this article, we will explain the history and importance of disclosure of human capital investment, the trends behind it, and the specific actions that companies should take. We will also introduce effective methods for disclosing human capital investment using any's initiatives as an example. 1. History and Importance of Disclosure of Human Capital Investment

The importance of human capital investment is increasing. "ISO30414" was announced in 2018, and in 2020 the US Securities and Exchange Commission made it mandatory for listed companies to disclose human capital. In Japan, the "Human Resources Ito Report" was also announced in the same year, and listed companies are scheduled to be required to disclose information on human capital in 2023. As a result, the disclosure of human capital has become an important concern for companies.


2. Trends behind the importance of human capital

The growing importance of human capital investment is due to the increasing importance of intangible assets and their increasing visibility. Intangible assets account for a large portion of corporate value, and human capital is particularly important among them. In addition, technology to visualize intangible assets using online tools and other methods is advancing, which further increases the importance of human capital investment.


3. Actions companies should take regarding human capital disclosure

When companies disclose their human capital investments, the following points are important to consider:

  • Strategic Alignment : Show how human capital investments relate to corporate strategy.

  • Uniqueness : Highlight what you do differently to set yourself apart from others.

  • Comparability : Use indicators that allow comparison with other companies.


4. Any and human capital disclosure

any's efforts are extremely useful in disclosing human capital investment. any contributes to innovation by clarifying each individual's "personal axis" and promoting diversity and autonomous behavior. any's approach also improves human capital not only within the company but throughout society, making it highly comparable to other companies.


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