Subject. Financial and economic indicators based on the data in accounting (financial) statements reflect the state of an economic entity at a certain date. The main drawback of accounting (financial) statements is that their indicators are of internal corporate origin. Neither investors nor other interested users were happy with them due to excessive complexity of perception. Objectives. The study aims to develop a methodology for analyzing the human capital of economic entities based on an integrative indicator that determines the level of efficiency, sufficiency of this type of resource for economic entity development. Methods. I employ methods of systems, comparative, structural, and logical analysis. The offered methodology rests on resource-oriented and integrative approaches. Results. I present my own methodology, which enables to determine the size of economic entity’s capital when integrated reporting is generated. The methodology is based on the understanding and representation that each economic entity is a set of capital (resources). Through established deterministic relationships with the financial performance of economic entity, the participation of each capital in the formation of corresponding financial indicator and its efficiency are evaluated. Conclusions. Most methods of human capital analysis provide a narrow assessment, without touching on relationship between indicators that affect the state of this type of capital, its potential change. This results in incorrect and incomplete reflection of capital in the integrated reporting through the indicators that do not estimate capital value and efficiency of use.