How do firms recognize and present their human capital?: investigation of HR executive appointment and human capital disclosures
Kang, Suyeon
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https://hdl.handle.net/2142/129759
Description
Title
How do firms recognize and present their human capital?: investigation of HR executive appointment and human capital disclosures
Author(s)
Kang, Suyeon
Issue Date
2025-05-01
Doctoral Committee Chair(s)
Jung, Jiwook
Weaver, Andrew
Committee Member(s)
Won, Shinjae
Takeda, Yusaku
Department of Study
School of Labor & Empl. Rel.
Discipline
Human Res & Industrial Rels
Degree Granting Institution
University of Illinois Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Human Capital
HR function
HR Executives
Human Capital Disclosures
Institutional Investors
Stakeholder Management
Natural Language Processing
Language
eng
Abstract
This dissertation examines how U.S. corporations recognize and present human capital through three complementary studies. The first chapter investigates the rise of Human Resources (HR) executives to top management teams, revealing that, contrary to strategic human resource rhetoric, this elevation is primarily driven by administrative needs—such as workforce downsizing and union density—rather than a recognition of HR's strategic value. The second chapter analyzes how different types of institutional investors influence human capital (HC) disclosure compliance following the SEC’s 2020 HC disclosure mandate. The results demonstrate that long-term dedicated investors positively affect disclosure comprehensiveness, while short-term-oriented investors exert a negative influence, with quasi-indexers shifting from indifference to positive influence after the regulatory change. The third chapter explores mimetic isomorphism in human capital disclosures using natural language processing and network analysis. It demonstrates that isomorphism develops in a non-linear manner, resulting in globally dispersed but locally concentrated network formations. Network core analysis reveals that smaller, innovation-intensive firms establish influential disclosure templates under regulatory uncertainty. Together, these studies demonstrate how competing organizational priorities shape corporate human capital practices in response to external and stakeholder pressures. The findings provide a comprehensive understanding of how firms recognize, manage, and present human capital within evolving institutional and regulatory environments.
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