Human capital is increasingly positioned at the core of sustainable competitive advantage and long-term value creation. In parallel, human resource reporting has emerged as a key mechanism through which organizations communicate the strategic management of their workforce to internal and external stakeholders. While international frameworks have advanced the standardization of human capital disclosure, empirical insight into how such practices are institutionalized within emerging market contexts remains limited. In particular, the governance integration and strategic embedding of human resource reporting in transitional economies are insufficiently understood. This study investigates the institutional maturity of human resource reporting among public interest entities in Mongolia. Drawing on survey data from 41 listed firms, the analysis evaluates governance integration, standards adoption, reporting frequency, and methodological consistency across three interrelated domains: human resource policy and oversight structures, human resource accounting and information systems, and disclosure quality across eleven human capital dimensions. Descriptive statistical analysis and exploratory factor analysis are employed to assess reporting coherence and structural alignment. The findings reveal a marked disjunction between formal compliance and strategic integration. Although most firms report the existence of human resource documentation and policy frameworks, board-level oversight, digital infrastructure, and comprehensive adoption of standardized human capital metrics remain underdeveloped. Reporting practices are predominantly compliance-oriented and externally focused, with limited evidence that human capital measurement is systematically embedded within ongoing strategic decision-making processes. Moreover, strategic dimensions such as leadership development, succession planning, and workforce productivity receive comparatively weaker disclosure than compliance-driven indicators. The study contributes to strategic human resource management and governance scholarship by providing empirical evidence from an underexamined emerging economy and by demonstrating how formal institutional adoption may coexist with limited strategic internalization. The findings suggest that human resource reporting in transitional contexts may function more as a symbolic compliance mechanism than as a substantive governance tool. Implications are drawn for strengthening board-level human capital oversight, enhancing methodological standardization, and advancing the strategic integration of human capital measurement within corporate governance systems.