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Corporate Human Capital and Social Sustainability of Human Resources

Towards an Integrative Measurement Framework

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Sustainability and Human Resource Management

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

Sustainable HRM needs an implementation by using appropriate practical methods and actions. If these methods and actions are effective, has to be proven by measurement. Human capital approaches can be useful for this because their general focus is to measure the contribution of human resources (HR) to organizational objectives. Newer approaches additionally consider employees’ needs and their protection and further development. Both topics are related to purposes of a Sustainable HRM. In this chapter, two exemplary measurement approaches of human capital, a monetary (Saarbruecken Formula) and an indicator-based approach (Human Potential Index), are introduced and analyzed in what way they can be adopted for Sustainable HRM. A main result of the theoretical analysis is the finding that in contrast to the monetary approach an adequate measurement of Sustainable HRM additionally has to integrate measurement of supportive circumstances for developing human capital (human potential). The indicator-based instrument can give valuable hints, but has to be extended. A final measurement framework will show a recommendation for such a comprehensive improvement.

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Correspondence to Regina Osranek .

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Osranek, R., Zink, K.J. (2014). Corporate Human Capital and Social Sustainability of Human Resources. In: Ehnert, I., Harry, W., Zink, K. (eds) Sustainability and Human Resource Management. CSR, Sustainability, Ethics & Governance. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-37524-8_5

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