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Business trends

Which companies spend most on workers? Japan to launch metrics

Businesses encouraged to treat 'human capital' as value-creators, not just cost

In a recent survey, just over half of large Japanese companies reported discussing human-capital disclosures as a priority.   © Reuters

TOKYO -- The Japanese government will soon push businesses to disclose so-called human-capital metrics over four categories, aiming to give investors a more accurate picture of companies' strengths and weaknesses.

Human capital is a concept that views employees as value-generating investments rather than simply as a cost. Shareholders are embracing it as a way to evaluate a company's growth potential.

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