Relevance is due to the need to revise approaches to the theoretical understanding of the concept of "human capital" in modern society, since it is considered as a resource for the development of society, solving many current social problems, as well as confronting new risks. The concept of "reflexivity" as a social phenomenon also needs conceptual development. It is also necessary to identify the relationships between these phenomena.The purpose is to consider how the content of the phenomenon of human capital is transformed in the conditions of the formation of the socio-cultural structure of the information society, including the growing reflexivity of social interaction.Objectives: to identify the key features of understanding the phenomenon of reflexivity (reflection) in philosophy, psychology, sociology; the specifics of this phenomenon in the context of the formation of the information society, as well as the impact of this process on the content component of human capital in modern society.Methodology. The author relies on the achievements of related sciences in the field of the study of reflexivity. The analysis of the problem is based on the ideas and principles of systemic, synergetic, activity-based approaches, as well as the provisions of the theories of emergent effects and human capital.Results. The article substantiates the idea that the transition to a new type of social organization, accompanied by the appearance of new characteristics in the social system, led to the development and strengthening of the importance of reflexivity of society. At the same time, the requirements for the individual are changing and the content of human capital is being revised. This process is conditioned by the need to increase awareness, objectivity of ideas about the system of social relations in conditions of expanding individual freedom, its role in social processes, increasing the volume of information produced by society and the subjects involved in this process.Conclusions. Reflexivity as a characteristic of the social system appears at the later stages of the development of society. The basis of its formation was the evolution of psychological processes in humans and a qualitative change in the organization of society. On the one hand, there is an expansion of the potential of the individual and society, on the other ‒ the risks they have to face. Objectively the content of human capital is expanding, and social demands on it are growing. The ability to reflect seems to be an integral part of it. It involves the mastery of a person's ways of thinking and intellectual techniques for perceiving processes and events in society, which was previously the lot of the elite; internalization, rather than declaring universal values.