People with disabilities represent a large, underutilized labor force, and while disability employment is increasingly recognized as a strategic human resource opportunity, reports on its value are fragmented. Existing research often emphasizes benefits for firms or employees with disabilities, overlooking other stakeholders and potential accompanying costs. This systematic review synthesizes 45 empirical studies published between 2000 and 2025, examining both benefits and costs across multiple stakeholders, value dimensions, and organizational positions. Findings reveal that most reported values were gain-related and firm-centered. Meanwhile, patterns of intra-stakeholder clustering and inter-stakeholder linkages highlighted the complex dynamics of shared outcomes. Four benefit–cost dynamics were identified, alongside evidence of occupational segregation in low-value job roles. By applying a multi-stakeholder framework, this review advances the human resource management literature, showing how disability employment can be leveraged strategically to create interconnected values, foster inclusion, and support sustainable workforce practices.
