The research examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues. To investigate this degree of integration the paper analyzes the common elements between human capital accounting and the Global Reporting Initiative Guidelines 2002. The assessment methodology consists in a study of which indicators for employees proposed in GRI guidelines are frequently used in 20 international best practices for intellectual capital reports. Results show a large overlapping of indicators around three issues: the description of human capital, the reporting on diversity and opportunity and the measurement of the quality and intensity of training. The research is focused on human capital that is one of the three dimensions of intellectual capital. It could be also interesting to study the points of convergence between corporate responsibility and the remaining two dimensions of intellectual capital: network capital and organizational capital.