The value of a business is a function of how well the financial capital and the intellectual capital are managed by the human capital. You'd better get the human capital part right.

People are an organization's most valuable asset and the key to its success. - Dave Bookbinder

Employee engagement isn't just an "HR thing" - it's a finance, accounting and valuation thing.

Discretionary effort is the holy grail of employee engagement. The "going above and beyond" drives business valuation.