HUMAN CAPITAL REPORTING AND WORKFORCE INVESTMENT GOVERNANCE: LINKING CAPABILITY EVIDENCE WITH SUSTAINABLE ENTERPRISE VALUE
Keywords:
Human Capital Reporting, Workforce Investment, Capability, Governance, Enterprise ValueAbstract
Background: Organizations routinely describe employees as strategic assets while treating workforce expenditure mainly as a period cost and reporting only headcount, turnover, or training hours. This creates a gap between claims about people and evidence about capability, risk, and value creation.
Aims: This article develops a human-capital governance framework that links workforce investment, capability evidence, employee outcomes, operational performance, and long-term enterprise value.
Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.
Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.
Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
Downloads
References
Becker, G. S. (1964). Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. University of Chicago Press.
Lepak, D. P., & Snell, S. A. (1999). The human resource architecture: Toward a theory of human capital allocation and development. Academy of Management Review, 24(1), 31-48. https://doi.org/10.5465/amr.1999.1580439
International Organization for Standardization. (2018). ISO 30414:2018 Human Resource Management - Guidelines for Internal and External Human Capital Reporting. ISO.
Pfeffer, J. (1998). The Human Equation: Building Profits by Putting People First. Harvard Business School Press.
Edvinsson, L., & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. HarperBusiness.
International Labour Organization. (2019). Work for a Brighter Future: Global Commission on the Future of Work. ILO.
Teece, D. J. (2007). Explicating dynamic capabilities: The nature and microfoundations of sustainable enterprise performance. Strategic Management Journal, 28(13), 1319-1350. https://doi.org/10.1002/smj.640
Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2), 118-144. https://doi.org/10.1016/j.jsis.2019.01.003
Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, 889-901. https://doi.org/10.1016/j.jbusres.2019.09.022
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JESOCIN Editorial Team (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
