Human Asset Accounting LO17309

Walter Derzko (
Thu, 5 Mar 1998 22:14:48 -0800

Replying to LO17288 --

Dr. Mike Kelleher < asks:

> One of our network members has asked me if I knew of any company or
> organisation which accounts for the value of its people in its annual
> reports.

Skandia (in Sweden) segragates out Human Capital in their Intellectual
Capital supplement to their annual report. They use a series of ratios to
show what each employee contibutes on avg as a "value added" metric.

The Oct 1997 issue of Long Range Planning, 30(5) has a paper entitled
"incraesing Shareholder Value through Human Asset Management by Rolf
Buhner, Business Administration, University of Passau, Germany.

If you need more help please give me a call at (416) 588-1122

Walter Derzko
Director Brain Space
(formerly the Idea Lab at
the Design Exchange)
(416) 588-1122


"Walter Derzko" <>

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