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HUMAN CAPITAL AS A KEY FACTOR IN COMPANY VALUE MANAGEMENT UNDER THE IMPLEMENTATION OF AN ESG STRATEGY

Dmytro Popovichenko; Valentyna Levchenko

Conference proceedings: Collection of scientific papers «ΛΌГOΣ» with Proceedings of the VII International Scientific and Practical Conference «Theoretical and practical aspects of modern scientific research» (March 13, 2026; Seoul, South Korea)

Section: Finance and Banking; Taxation, Accounting and Auditing

Publication date: 2026/03/13

Pages: 18-22

DOI: 10.36074/logos-13.03.2026.003

ISBN: 978-617-8440-88-6

Publisher: Case Co., Ltd.

Language: en

PDF for indexing Original PDF in OJS archive DOI

Abstract

In the modern post-industrial world, human capital (HC) is transforming from an operational cost category into a critical strategic resource that determines business competitiveness and resilience. At the same time, the implementation of sustainable development principles and the transition to stakeholder capitalism, reinforced by European Union regulations, in particular the Corporate Sustainability Reporting Directive (CSRD), require companies to reconsider the value of personnel as a key intangible asset and to demonstrate not only financial performance but also social effectiveness.

Author affiliations

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