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Performance, Financial Structures and Internal Climate of the Company, 3 distinct but closely correlated notions. For any company, regardless of its size and whether it is financial or not, it is vital to quantify and qualify the intangible capital represented here by the Internal Climate. The well-being of employees, the ability to control stress and transform it into driving energy, the ability of managers to deploy a management style based on benevolence, proximity and mentoring. All these parameters contribute to increase the company's performance by reducing information asymmetry and the level of turnover. The objective of this book is to put the Internal Climate back at the center of the debates by questioning current HR practices and by placing the Human being as an essential cog in the wheel for the good functioning of the Companies from an Operational point of view.