Background: The main purpose of this study is to investigate the components and indicators of the human capital reporting model in organizations with emphasis on ethical components.
Method: This research is an applied research. The statistical population of this study is 340 theoretical and experimental experts in the field of human and financial resource management of government organizations with emphasis on the city of Tehran. Scientific and experimental documents were used and for data analysis, fuzzy Dimitrel multivariate analysis methods, Kolmogorov-Smirnov test, heuristic factor analysis and structural equations, Cronbach's alpha test in Smart PLS software were used.
Results: Human capital indicators identified six factors of talent, education, health and well-being, job position, employee performance and professional ethics. The results of factor analysis and confirmatory factor analysis of human capital showed that the research model has a good fit and the factor structure considered for it is acceptable (GOF = 0.408).
Conclusion: The future competitive advantage of organizations depends on the effective and appropriate use of intangible offices such as human capital. The present study showed that various components are important in human capital reporting, but undoubtedly the most important of them is paying attention to talent, training and professional ethics in human resources. And other components such as employee performance, health and job status are of secondary importance.