ISO/DIS 30414

Scope

This document provides guidelines for internal and external human capital reporting (HCR). The objective is to consider and to make transparent the human capital contribution to the organization in order to support an organization’s sustainability objectives. This document applies universally across all types of organizations—encompassing public, private, government, voluntary, for-profit, not-for-profit and nonprofit entities—irrespective of their size, nature, complexity, sector or business domain. This document provides guidelines on the following core human capital reporting areas (HCAs): — workforce composition; — diversity; — costs; — productivity; — health, safety, and well-being; — leadership, culture and engagement; — compliance, ethics, and workforce relations; — recruitment; — mobility and succession planning; — workforce turnover; — skills, capabilities, and development. NOTE These guidelines and associated metrics can result in better organizational performance. However, some organizations do not have the objective or the capacity to use the entire set of metrics. While required metrics (Table 2) apply to all organizations, specific recommendations for SME use is provided in Table 3 and Annex C.