This report has been published by Human Resources Services of Price Waterhouse Saratoga. It is based on data collected from PwC Saratoga's database supplemented by secondary and external sources. The report data is organised under five headings:

• Human capital impact
• Human capital drivers
• Human capital foundations
• Human capital futures
• The Human Resource Function.

Its particular focus is in financial results directly related to human capital performance, that is, human capital as value added business investment. It identifies a limited number of key issues that its authors consider will have impact significant impact on an organisation's future success in order to provide insight for management's attention.

The focus on measurement and types of measurement and indicators on returns for human capital investment should be of interest to policy makers and researchers concerned with returns on investment for career guidance/development services.