Social auditing both as a research topic and a business field has a vested interest to resort to a human capital based analysis. The first part of this article sets the goal to demonstrate how the concept of human capital is of paramount importance for social auditing. The case for human capital...

This paper questions the soundness of the concept of human capital as it is used today in human resources management. The following paradox gets the analysis started : on the one hand, this concept is very successful and widely used by journalists, consultants and human resources professionals,...