Game-learning in Action: A Serious Board Game on Human Capital Reporting.

Human capital (HC) plays an important role in organizations, serving as a primary source of innovation and competitiveness. Assessment and disclosure of how HC is managed and enhanced are fundamental elements of every sustainability report. However, companies and consultants might not be prepared for HC disclosure. Accounting practitioners did not learn about sustainability and HC reporting during their university career, nor are they familiar with procedures to draw up and audit ESG reports. Hence, this chapter aims to enhance education in sustainability and HC reporting through an engaging and active teaching approach, called game-based learning, designed to improve learners’ performance by boosting both engagement and motivation. The authors propose a team-based board game incorporating serious game elements, which blends innovative contents on the role of HC (D&I included) in value creation and sustainability disclosure. The game was tested and applied with international university students.