Human intellectual capital constitutes a strategic resource for value creation and corporate sustainability; however, its disclosure among Ecuadorian companies remains limited and heterogeneous. This study aimed to analyse the extent of sustainable human intellectual capital disclosure in Ecuadorian non-financial companies during the 2018-2023 period. A qualitative, descriptive research design was adopted, based on documentary research and content analysis of sustainability reports, corporate reports, and secondary sources. Initially, 1,145 companies registered with the Superintendence of Companies, Securities and Insurance of Ecuador were examined, resulting in the identification of six organisations that consistently disclosed sustainability reports throughout the study period. The information was coded and systematised according to three dimensions: general employee characteristics, training and development, and well-being and motivation. The findings reveal substantial differences in the disclosure of the analysed sub-indicators. The highest relative disclosure frequency corresponded to employee participation in occupational health and safety matters (di ≈ 1.00), followed by educational level and gender (di ≈ 0.49). Intermediate levels were observed for the number of employees (di ≈ 0.41), training plans (di ≈ 0.40), employee performance evaluation (di ≈ 0.29), non-monetary compensation, and gender pay equality (di ≈ 0.28). In contrast, employee recruitment (di ≈ 0.19), age (di ≈ 0.07), and specialised training and education (di ≈ 0.02) showed the lowest levels of disclosure. The study concludes that sustainable human intellectual capital disclosure in Ecuador remains at an emerging stage, characterised by a lack of consistency and depth in reported information. These findings highlight the need to strengthen transparency, comparability, and the standardisation of non-financial reporting in line with international reporting frameworks.
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