enfrdeitptrues

• The company's extra-financial performance statement (EFPS) must integrate an economic model (risks, policies applied, HR strategies and due diligence procedures, political results and performance indicators).
The aspect covered by management accounting focused on the added value of human capital is that relating to economic capital (EC):

• Economic capital is the amount of capital that any business must have available to cover the risks it takes.
The law insists for this on two conditions:

• A description of the policies implemented to prevent, identify and mitigate the occurrence of risks. These policies present the commitments made with regard to a significant risk and the associated improvement objectives.

• Key Performance Indicators (KPIs) to assess the results of these policies and reflect the dynamics of achievement of objectives.