<ul data-eligibleForWebStory="true"><li>Human capital (HC) is gaining importance in corporate value creation, but lacks defined measurement and disclosure rules.</li><li>Researchers developed a comprehensive list of HC-related keywords classified into five subcategories using a machine learning algorithm.</li><li>The subcategories include DEI, health and safety, labor relations and culture, compensation and benefits, and demographics and other.</li><li>The lexicon, corporate HC disclosures, and Python code used in the study are shared.</li><li>The data and code provided can be used by researchers to analyze corporate human capital disclosures.</li><li>Examples of using the data and code, including fine-tuning a BERT model, are detailed in the research.</li><li>The HC lexicon can be used by researchers to analyze corporate communications and address HC-related questions.</li><li>Future research opportunities related to HC management and disclosure are discussed.</li><li>The study aims to provide a tool for researchers to analyze the multidimensional aspects of HC management in corporations.</li></ul>

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities

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