Abstract Environmental, Social, and Governance (ESG) reporting has become a critical framework for organizations seeking to align profitability with long-term sustainability. While traditional ESG practices often emphasize environmental responsibility and corporate governance, the social dimension—particularly human capital—remains underexplored despite its pivotal role in creating sustainable value. This paper examines the intersection of ESG reporting and human capital management, analyzing how investments in employee well-being, diversity, skill development, and organizational culture contribute to resilience and competitive advantage. By integrating human capital metrics into ESG disclosures, companies not only enhance transparency but also strengthen stakeholder trust and long-term value creation. Drawing on global reporting standards, case studies, and empirical evidence, this study highlights the strategic importance of human capital as both a driver and indicator of sustainability performance. The findings reinforce the argument that meaningful ESG reporting must extend beyond compliance to encompass the intangible yet transformative role of people in shaping sustainable futures. Keywords: Environmental, Social and Governance (ESG), Environmental responsibility, Corporate governance, ESG disclosures, Sustainable futures
.N et al. (Tue,) studied this question.
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