Human Capital as an Element of Integrated Reporting

Abstract

The article is devoted to the discussion of the concept “human capital” in general and in terms of its representation in the Integrated Reporting and the Sustainability Reporting. Scientific views on the concept “human capital” are systematized and its main characteristics are highlighted. A theoretical model for presenting human capital in the reporting of a new generation has been proposed, and a grouping of specific indicators for public disclosure of information about human capital has been developed. Keywords—labor resources, human capital, innovative economics, integrated reporting, system of indicators, qualification, report’s transparency.