According to the HRPA Human Resources Competency Framework (Functional Domain: Strategy), resources managed by HR can be categorized as:
Tangible resources: Physical or measurable assets (e.g., compensation programs, health benefits, HR systems).
Intangible resources: Cultural and capability-based assets (e.g., leadership skills, innovation, reputation).
Extract:
“HR professionals manage both tangible assets, such as benefits and wellness programs, and intangible assets, such as leadership capability and organizational culture.”
(HRPA Competency Framework – Strategy, CHRP Level, Key Competency: Align Human Capital Resources with Organizational Goals)
A, C, and D are intangible resources.
B. Health and wellness programs are tangible HR-managed resources with measurable financial and operational impact.
Thus, B. Health and wellness programs is the correct answer.
Verified Reference Summary:
HRPA Human Resources Competency Framework – Functional Domain: Strategy
CHRP Knowledge Exam Blueprint – Strategic Resource Management
HRPA Exam Preparation Guide – HR’s Strategic Role in Resource Alignment