抄録
From the perspective of information management research, this study aims to capture the
practices involved in measuring, disclosing, and utilizing human resource data in human capital
management. It examines how human capital management initiatives impact the use of technology and
management practices within organizations through exploratory case studies. The findings show there
exists " barriers to utilization " in human capital management, spanning from disclosure to utilization.
The influence of external rating agencies is the background of the barrier to utilization problem. To
overcome this barrier to utilization, I claim it's crucial to clarify the purpose of disclosure through
internal discussions
https://ror.org/03tgsfw79 
