Willis Towers Watson and the World Economic Forum are urging businesses to embrace a shift toward valuing people over shareholder profits in the wake of the COVID-19 pandemic, according to a white paper published this month.

The new paper, titled "Human Capital as an Asset: An Accounting Framework to Reset the Value of Talent in the New World of Work," embraced a call from 181 of the nation's leading CEOs last year that corporations should serve the interests of all society rather than simply maximizing shareholder wealth.

And it laid out a framework for companies to reshape how they value their workforces as employees begin to return to work in a post-pandemic world.

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