This paper wants to reveal the importance of Sustainable Development (SD) as a new concept and also the measurement of sustainable development indicators (SDI) on a capital approach. Capital approach is a new concept for SDI measurement so that the research team considered that it is interesting to present this approach. The team’s preoccupation was human capital (HC) as a concept and valuation and also some possible contributions that make clear this concept and how organizations must act and how accounting must provide information.

sustainable development, sustainable development indicators, human capital, accounting