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Author Archives: Nick Shepherd
Measuring Culture
Corporate Culture – Combining Purpose and Values by Nick Shepherd In a world where human engagement and commitment are recognized as being strategically critical to organizational success, culture is an area of focus for leaders. An organization’s culture is the … Continue reading
Sustainability: Missing the Mark
There is a fundamental problem in the use of the word “sustainability” as it is being applied to corporate reporting: there are two, vastly different, issues at play. For many adherents to the concept, sustainability is about the evolution of … Continue reading
How material is Human Capital?
In the knowledge economy, human capital or “people” are the most important resource that an organization uses. ALL people are important to an organization – professionals and skilled, semi-skilled or unskilled – they are all part of the system that … Continue reading
Socially irresponsible tax avoidance
The world is gradually trying to make corporations more transparent, accountable and responsible through approaches such as The International Integrated Reporting Council’s (IIRC) <IR> framework and supported by standards such as the Global Reporting Initiative (GRI) and the Sustainability Accounting … Continue reading
Turbocharging your capacity to change
Two recent articles reminded me of the challenging time that organizations continue to have in adapting to change. While this is not new it did reinforce my commitment to developing organizations where human capital is treated as a foundation for … Continue reading
Phantom accounts – the art of making the invisible, visible
Most people are familiar with financial statements – often referred to as”…the accounts” of an organization. These statements typically comprising a balance sheet, earnings or income statement and cash flow statement plus other supporting materials present the financial affairs of … Continue reading
Take People for granted – at your peril
The Maturity Institute’s purpose is “to increase both organization and societal value by educating and enabling organizations to move up to higher levels of leadership and management maturity”. The time for help in this area has never been more important; … Continue reading
Financial depletion?
As the saying goes “…we live in interesting times!” Stock markets are testing historic highs in the US supported by price to earnings ratios that are also becoming the highest on record[1]. Yet if one reads various financial articles[2] we … Continue reading
Accounting is dead: long live accounting!
A recent book by accounting professors Baruch Lev (New York University) and Feng Gu (SUNY Buffalo) proclaims “…the end of accounting.” There are many in the profession who argue with this but when the financial balance sheets, on average, represent … Continue reading
