The 85% You Don't Govern: The Unprotected Stakeholder Capital That Drives Your Valuation - Hardcover
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In 1975, approximately 83% of enterprise value on the S&P 500 consisted of tangible assets-property, equipment, inventory. By 2020, that figure had inverted: more than 85% of enterprise value now resides in intangible assets that never appear on an audited balance sheet. Markets price these assets daily. Auditors do not audit them. Boards rarely govern them.
The 85% You Don't Govern addresses this critical governance gap. It introduces the Stakeholder Operating System (SOS)-a structured methodology for identifying, measuring, and governing stakeholder capital that drives enterprise value. Built on the International Integrated Reporting Council's Six Capitals framework and informed by South Africa's King IV Code on corporate governance, the SOS translates long-discussed principles into a disciplined, operational governance system.
Designed for boards, C-suite leaders, private equity operators, and professional advisors, the book provides practical tools to quantify relationship capital, assess stakeholder risk, create accountability structures, and safeguard the value traditional financial statements cannot capture. It introduces the JADE Compass diagnostic tool and the 6C Framework for operationalizing stakeholder capital across six dimensions: human, intellectual, social and relationship, manufactured, natural, and financial.
Whether leading a public company navigating intangible asset exposure, preparing a PE-backed portfolio company for exit, or running a professional services firm whose value walks out the door each night, this book delivers a governance system for the capital that matters most-and that most organizations fail to govern.
James T. Deiotte is a former Ernst & Young senior partner who led the firm's Sub-Saharan Africa practice across 30 countries, bringing more than four decades of international business experience spanning the Americas, Europe, Africa, and Asia. He currently serves as Executive Director of the Master of Professional Accountancy Program at UC San Diego's Rady School of Management, where he develops the next generation of accounting and governance leaders.
A first-generation college graduate who worked his way through school in a Cleveland iron foundry, Deiotte combines global boardroom experience with grounded, practical insight. While working in South Africa-where integrated reporting became mandatory for listed companies-he observed organizations disclose the six capitals without governing them. The Stakeholder Operating System was developed to close that governance gap.
He holds a Juris Doctor and Master of Business Administration and is a Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified Information Privacy Professional (CIPP). He serves on the Cleveland State University Foundation Board.
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