Read the passage and answer the following question:

Infosys, a leading IT services company, has long recognized its human resources as its most valuable asset. The company's innovative approach to human resource management has been a cornerstone of its success.

Under the leadership of Narayana Murthy, Infosys adopted a decentralized yet cohesive staffing strategy. The company created a culture of empowerment and inclusivity, which reflects Murthy's belief in transparency and leading by example. For instance, Infosys incorporates human resources into its balance sheet to emphasize their value. This unique approach underscores its belief that employees' skills, innovation, and leadership drive organizational success.

Infosys also innovated in its recruitment strategies by utilizing internal and external sources effectively. For external recruitment, Infosys uses employee referral programs, wherein current employees recommend potential candidates. This method is cost- effective and ensures cultural alignment of new hires.

Moreover, the company prioritizes training and development. Infosys established in-house training facilities to enhance employees' technical and managerial skills. The emphasis on continual learning is vital in the fast-changing IT industry, helping Infosys maintain its competitive edge.

However, challenges persist. The rapid pace of technological advancement and intense competition in the IT sector necessitate ongoing efforts to refine staffing and development processes. Infosys continuously evaluates its strategies to ensure alignment with organizational goals and employee aspirations.

Why does Infosys include human resources in its balance sheet?

To emphasize their value as assets

The correct answer is Option (2) → To emphasize their value as assets

The passage states: "For instance, Infosys incorporates human resources into its balance sheet to emphasize their value. This unique approach underscores its belief that employees' skills, innovation, and leadership drive organizational success."