A Structural Transformation Model of Corporate Governance: An Integrated Evaluation System Centered on Long-Term Employee Investment and Non-Financial Value Metrics

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Autor principal: Kawauchi, Satoshi
Formato: Recurso digital
Publicado: Zenodo 2026
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author Kawauchi, Satoshi
author_facet Kawauchi, Satoshi
contents <p><span>This paper proposes a structural transformation of corporate governance that shifts from short-term shareholder profit maximization to long-term value creation through sustained investment in employees. By integrating non-financial metrics—such as human capital, ESG performance, engagement, and social contribution—into a unified valuation framework, the model quantifies how employee-focused strategies enhance productivity, innovation, and long-term profitability while reducing risk premiums and volatility. Mathematical simulations suggest improved enterprise value stability and lower capital costs, alongside positive macroeconomic effects such as higher labor participation and demographic resilience. The framework offers a measurable pathway toward stakeholder-centered, sustainable capitalism.</span></p>
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spellingShingle A Structural Transformation Model of Corporate Governance: An Integrated Evaluation System Centered on Long-Term Employee Investment and Non-Financial Value Metrics
Kawauchi, Satoshi
<p><span>This paper proposes a structural transformation of corporate governance that shifts from short-term shareholder profit maximization to long-term value creation through sustained investment in employees. By integrating non-financial metrics—such as human capital, ESG performance, engagement, and social contribution—into a unified valuation framework, the model quantifies how employee-focused strategies enhance productivity, innovation, and long-term profitability while reducing risk premiums and volatility. Mathematical simulations suggest improved enterprise value stability and lower capital costs, alongside positive macroeconomic effects such as higher labor participation and demographic resilience. The framework offers a measurable pathway toward stakeholder-centered, sustainable capitalism.</span></p>
title A Structural Transformation Model of Corporate Governance: An Integrated Evaluation System Centered on Long-Term Employee Investment and Non-Financial Value Metrics
url https://doi.org/10.5281/zenodo.18845081