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a) There is no such thing as human capital.
b) Insofar as human capital does exist, it is a euphemism for slavery.
Sometimes people use the phrase human capital to mean the people who work in the company. This is a very dangerous way of thinking* because it ignores the fact that humans are not things. The purpose of the phrase is to de-humanise the staff, so that they can be treated like objects. If you treat your staff like things they will always produce lower quality work, and ultimately will strike or leave. This is not good business.
Words are important. Apparently innocuous phrases in business sometimes conceal and encourage very unpleasant attitudes. It is the duty of all of us to point these out. People sometimes ask questions about ethics in business: this is an example of ethics in action. Don't say "human capital": say "people".
*Even apart from the moral aspect
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