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| Format: | Recurso digital |
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Zenodo
2026
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| Online Access: | https://doi.org/10.5281/zenodo.18845081 |
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Table of 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>