Guidance that rests on one shared set of human capital metrics serving both inside and outside audiences, whose interest grows as spending on people is seen to drive performance, sustainability and long-term viability. Inside audiences are the workforce, its representatives and the governance bodies (top management, the supervisory board and board directors); outside audiences include people seeking jobs, the community and investors, who look for strategic metrics that tie investment in people to organizational success. A reporting framework of this kind shows how the organization creates financial and social value and brings out strengths or risks that a bare headcount would hide; Figure 1 sets HCR in its macro, meso and micro context.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.