64 THE ROI OF HUMAN CAPITAL
human metrics. Collectively, it displays for top executives
a target against which functional unit performance can be
judged. This performance measurement and reporting sys-
tem has life breathed into it through eight enterprise-level
practices that are common to top-performing companies:
balanced values, long-term commitment, culture and sys-
tem linkage, partnering, collaboration, innovation and risk
management, communications, and competitive passion.
In the end, it should be evident, even to skeptics, that
human capital’s effect on corporate performance can be
traced, analyzed, and evaluated. This base, along with the
metrics for business units and human capital management
(covered in the next two chapters), gives executives ...