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One of the key issues for HR analytics is to demonstrate a clear linkage between detailed organisational objectives and HR metrics and measures; when historically these were designed for compliance and financial purposes.

In the key Objective-Input-Process-Output-Outcome-Risks  categorisation many current measures are process based.  In order to demonstrate performance HR need to address the three E's (taken from performance auditing) of effectiveness, efficiency and economy. Equity (sometimes added as the fourth E) is considered by auditors to be an integral part of effectiveness.

One interesting initiative is the Three Levels of Human Capital Reporting from SABPP, outlined at the 3rd National HR Standards Conference (Veldsman & Abbott: 2015)  http://www.slideshare.net/SABPP/human-capital-measurement-model