Relatore:  Petra Daroczi (Comgest)
Titolo: Affrontare la biodiversità dove conta: Il caso del settore agroalimentare
ABSTRACT: Most companies claim that employees are their most important asset. For the proper functioning of the company, such “assets” need to be invested in, maintained, and upgraded/trained. While investment in physical assets, termed capital expenditure or “capex”, is present on financial statements and amply discussed in earnings calls, one may wonder whether there is a way to measure the investment and “upkeep” of the workforce. We reveal our thinking on what we define as “human capex”.