HUMAN CAPITAL AS AN ASSET: Endnotes PAGE 34 AN ACCOUNTING FRAMEWORK FOR THE NEW WORLD OF WORK 1 7 12 Steve Klemash, Bridget M. Neill and Jamie Bureau of Labor Statistics Accenture C. Smith “U.S. Department of Labor, The Employment Situation “COVID-19: Mitigating the Impact in the High Tech “How and Why Human Capital Disclosures Are Evolving” – July 2020” 7 industry” EY Center for Board Matters, Harvard Law School AUGUST 2020 8 APRIL 2020 Forum on Corporate Governance https://www.bls.gov/news.release/pdf/empsit.pdf https://www.accenture.com/gb-en/insights/high-tech/ 15 NOVEMBER 2019 (LINK AS OF 11/8/2020) coronavirus-mitigating-impacts-high-tech (LINK AS OF https://corpgov.law.harvard.edu/2019/11/15/how-and-why- 6/7/2020) 8 human-capital-disclosures-are-evolving Ben Hall, Delphine Strauss and Daniel Dombey 13 (LINK AS OF 6/7/2020) Willis Towers Watson, Global Executive “Millions of European Jobs at Risk when Furlough Compensation Analysis Team 2 John M. Bremen, Don Delves and Amy Support Ends” “Compensation and Benefit Actions Taken by DeVylder Levanat Financial Times Companies Globally in Response to COVID-19” “Purpose, Human Capital and Profits” 21 JUNE 2020 14 MAY 2020 10 MARCH 2020 https://www.ft.com/content/0f01a9ed-5b15-4e2d-921c- 14 https://www.willistowerswatson.com/en-US/Insights/2020/03/ 6eed7a80d0bd (LINK AS OF 6/7/2020) Ibid. purpose-human-capital-and-profits 9 15 (LINK AS OF 6/7/2020) Anne L. Roggeveen and Raj Sethuraman Willis Towers Watson “How the COVID-19 Pandemic May Change the World “Readiness Plans for Resetting Business Operations: 3 of Retailing” Klemash, Neill and Smith Survey of 514 Global Employers” “How and Why Human Capital Disclosures Are Evolving”. Journal of Retailing 22 APRIL 2020. 27 APRIL 2020 4 16 World Economic Forum https://doi.org/10.1016/j.jretai.2020.04.002 Willis Towers Watson “Toward Common Metrics and Consistent Reporting (LINK AS OF 6/7/2020) “The Impact of the Coronavirus Crisis on the of Sustainable Value Creation” Employee Experience” 10 JANUARY 2020 Gwen Burrow 22 MAY 2020 http://www.wlrk.com/docs/WEF_IBC_ESG_Metrics_ “The Economic Impact of COVID-19 on Hospitality: https://www.willistowerswatson.com/en-us/Insights/2020/05/ Discussion_Paper.pdf $534M Lost a Day” the-impact-of-the-coronavirus-crisis-on-employee-experience (LINK AS OF 7/7/2020) Ems (link as of 6/7/2020) 29 APRIL 2020 5 17 Gita Gopinath https://www.economicmodeling.com/2020/04/29/economic- See Will Kenton “Reopening from the Great Lockdown: Uneven and impact-of-covid-19-on-hospitality/ (link as of 6/7/2020). “PV10” Uncertain Recovery” Investopedia 11 IMF Blog Fortune Business Insights 7 DECEMBER 2019 24 JUNE 2020 “Medical Devices Market to Experience Subdued https://www.investopedia.com/terms/p/pv10.asp https://blogs.imf.org/2020/06/24/reopening-from-the-great- Growth as the COVID-19 Pandemic Fastens Its Grip (LINK AS OF 7/7/2020) lockdown-uneven-and-uncertain-recovery/ on the World: Fortune Business Insights” 18 (LINK AS OF 6/7/2020). 15 APRIL 2020 Susan Caminiti https://www.globenewswire.com/news- “Royal Dutch Shell Reskills Workers in Artificial 6 ILO Monitor: COVID-19 and the World of release/2020/04/15/2016562/0/en/Medical-Devices-Market- Intelligence as Part of Huge Energy Transition” Work, fifth edition to-Experience-Subdued-Growth-as-the-COVID-19-Pandemic- CNBC 30 JUNE 2020 Fastens-Its-Grip-on-the-World-Fortune-Business-Insights.html 3 APRIL 2020 https://www.ilo.org/wcmsp5/groups/public/@dgreports/@ (LINK AS OF 6/7/2020) https://www.cnbc.com/2020/04/03/royal-dutch-shell-reskills- dcomm/documents/briefingnote/wcms_749399.pdf workers-in-ai-part-of-energy-transition.html (LINK AS OF 7/7/2020) (LINK AS OF 6/7/2020)