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Các Tác Động Tích Cực của Báo Cáo Vốn Con Người
Tóm tắt
Trong nền kinh tế dựa trên tri thức hiện nay, tài sản quan trọng nhất của các công ty thành công là những tài sản vô hình – chẳng hạn như vốn con người của họ. Tuy nhiên, rất ít công ty cung cấp cho các bên liên quan thông tin chi tiết về nguồn lực này, vì họ không đánh giá một cách đầy đủ giá trị của việc báo cáo đó. Tuy nhiên, trong bối cảnh của cuộc thảo luận về trách nhiệm xã hội của doanh nghiệp, việc cung cấp thông tin về vốn con người đang ngày càng trở nên quan trọng như một yếu tố then chốt ảnh hưởng đến danh tiếng của công ty. Báo cáo vốn con người (HCR) cũng có thể được coi là một công cụ có thể tác động đến hiệu quả tài chính của công ty và cuối cùng tăng giá trị cho cổ đông. Trong bối cảnh này, chúng tôi phát triển một mô hình lý thuyết minh họa sự chuyển hóa của các yếu tố vô hình của HCR thành các kết quả hữu hình. Kết quả là, mô hình xem xét các mối quan hệ nhân quả khác nhau giữa HCR và hiệu quả tài chính của công ty. Giống như một bản đồ chiến lược, ba chiều với một số lượng cụ thể các yếu tố vô hình khác nhau nên được xem xét. Cuối cùng, mô hình tiết lộ những lợi ích của HCR.
Từ khóa
#vốn con người #báo cáo vốn con người #trách nhiệm xã hội #hiệu quả tài chính #giá trị cổ đôngTài liệu tham khảo
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