ISO/DIS 30414
(Main)Human resource management — Requirements and recommendations for human capital reporting and disclosure
Human resource management — Requirements and recommendations for human capital reporting and disclosure
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 sustainability of the workforce. This document is applicable to all organizations, regardless of the type, size, nature or complexity of the business, whether in the public, private or voluntary sector, or a not-for-profit organization. This document provides guidelines on the following core HCR areas: — compliance and ethics; — costs; — diversity; — leadership; — organizational culture; — organizational health, safety and well-being; — productivity; — recruitment, mobility and turnover; — skills and capabilities; — succession planning; — workforce availability. 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. Recommendations for SME use are provided in Table 2 and Annex A.
Titre manque
Le présent document fournit des lignes directrices concernant le bilan du capital humain (BCH) interne et externe. L'objectif est d'étudier et de rendre transparente la contribution du capital humain à l'organisme afin de soutenir l'employabilité de la main-d'œuvre. Le présent document est applicable à tous les organismes, quels que soient leur type, leur taille, la nature et la complexité de leurs activités, que ces organismes relèvent du secteur public, privé ou associatif ou soient des organismes à but non lucratif. Le présent document fournit des lignes directrices concernant les principaux domaines suivants du BCH: — conformité et éthique; — coûts; — diversité; — leadership; — culture organisationnelle; — santé, sécurité et bien-être au sein de l'organisme; — productivité; — recrutement, mobilité et renouvellement du personnel (turnover); — compétences et aptitudes; — planification de la relève; — disponibilité de la main-d'œuvre. NOTE Ces lignes directrices et les mesures associées peuvent permettre d'améliorer la performance de l'organisme. Toutefois, certains organismes n'ont pas l'objectif ou la capacité d'utiliser l'ensemble de ces mesures. Des recommandations pour une utilisation par les PME sont données dans le Tableau 2 et l'Annexe A.
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ISO/FDIS 30414
ISO/TC 260
Human resource management —
Secretariat: ANSI
Requirements and
Voting begins on:
recommendations for human
2025-04-02
capital reporting and disclosure
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2025-05-28
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Reference number
ISO/FDIS 30414:2025(en) © ISO 2025
FINAL DRAFT
ISO/FDIS 30414:2025(en)
International
Standard
ISO/FDIS 30414
ISO/TC 260
Human resource management —
Secretariat: ANSI
Requirements and
Voting begins on:
recommendations for human
capital reporting and disclosure
Voting terminates on:
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
© ISO 2025
IN ADDITION TO THEIR EVALUATION AS
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
or ISO’s member body in the country of the requester.
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland Reference number
ISO/FDIS 30414:2025(en) © ISO 2025
ii
ISO/FDIS 30414:2025(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 2
4 Human capital reporting and disclosure process . 4
4.1 General .4
4.2 Guiding principles .4
4.3 Target groups and stakeholder relevance .5
4.3.1 General .5
4.3.2 Internal and external stakeholders .5
4.4 HCRD framework, systems and units of workload .6
4.4.1 HCRD framework .6
4.4.2 Organization systems .6
4.4.3 Levels of systems reporting (TML) .7
4.4.4 Units of workload (full-time equivalents – FTE) .8
4.5 Tools, procedures and responsibilities for data collection .8
4.5.1 Legal and ethical considerations .8
4.5.2 HCRD producers and users .9
4.5.3 Responsibility for data collection .9
4.5.4 Comparability of HCRD .9
4.5.5 Consolidated HCRD .9
4.5.6 HRIS .10
4.5.7 Digital taxonomy .10
4.5.8 HCRD ecosystem quality control .11
4.5.9 Technologies (AI) and HCRD .11
4.6 Reporting disclosure format, frequency and locations . 12
4.6.1 Disclosure format . 12
4.6.2 Disclosure frequency . 13
4.6.3 Disclosure locations .14
4.7 Reporting areas .14
4.7.1 General .14
4.7.2 Categories of HCA metrics . 15
4.7.3 Harmonization and materiality .16
4.7.4 Required metrics for HCRD .16
4.7.5 Recommended metrics for HCRD .17
Annex A (informative) HCRD metric definitions, calculations and formulae .20
Annex B (informative) Business acumen .55
Annex C (informative) Recommendations for small and medium-sized enterprises (SMEs) .57
Annex D (informative) Examples of human capital metric reports with combination metrics –
large organization .59
Annex E (informative) Example human capital disclosure report – large organization (first
reporting year) .63
Bibliography .65
iii
ISO/FDIS 30414:2025(en)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely
with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 260, Human resource management.
This second edition cancels and replaces the first edition (ISO 30414:2018), which has been technically
revised.
The main changes are as follows:
— reallocation of metrics into two categories - requirements and recommendations;
— enhanced alignment with sustainability reporting;
— more explicit consideration of materiality including factors related to AI;
— guidance on productivity and performance disclosures in for-profit, not-for-profit, and non-profit sectors;
— reorganisation of human capital areas (HCAs) to align contexts, prioritize impact and workflow;
— recommended disclosure reporting format [based on Task Force on Climate-Related Financial Disclosures
(TCFD) governance, strategy, risk, and opportunities, and metrics framework];
— addition of metrics on human rights, labour relations, productivity, ethics and well-being;
— enhanced guidance on responsibilities regarding data collection, privacy and security;
— updated guidance on business acumen for human capital reporting and disclosure in Annex B;
— enhanced guidance on recommendations for small and medium-sized enterprises in Annex C;
— expanded examples of human capital reports with combination metrics in Annex D;
— added an example of a human capital disclosure report for a large organization in Annex E.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
iv
ISO/FDIS 30414:2025(en)
Introduction
Human capital (HC) includes the cumulative knowledge, skills and abilities of an organization’s people
and the impact on an organization’s long-term performance, as well as competitive advantage through
optimizing organizational outcomes.
The measurement and reporting of human capital facilitate the ability of an organization to manage the
risks or opportunities associated with one of its
...
ISO/DISFDIS 30414:2024(en)
ISO/TC 260/WG 7
Secretariat: ANSI
Date: 2024-11-192025-03-18
Human resource management – — Requirements and
recommendationrecommendations for human capital reporting and
disclosure
FDIS stage
ISO #####-#:####(X/FDIS 30414:2025(en)
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication
may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying,
or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO
at the address below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
EmailE-mail: copyright@iso.org
Website: www.iso.org
Published in Switzerland
© ISO #### 2025 – All rights reserved
ii
ISO/DISFDIS 30414:20242025(en)
Contents
Foreword . iv
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 2
4 Human capital reporting and disclosure process . 4
4.1 General . 4
4.2 Guiding principles . 5
4.3 Target groups and stakeholder relevance . 6
4.4 HCRD framework, systems and units of workload . 7
4.5 Tools, procedures and responsibilities for data collection . 11
4.6 Reporting disclosure format, frequency and locations . 14
4.7 Reporting areas . 16
Annex A (informative) HCRD metric definitions, calculations and formulae . 24
Annex B (informative) Business acumen . 62
Annex C (informative) Recommendations for small and medium-sized enterprises (SMEs) . 64
Annex D (informative) Examples of human capital metric reports with combination metrics –
large organization . 66
Annex E (informative) Example human capital disclosure report – large organization (first
reporting year) . 71
Bibliography . 73
iii
ISO #####-#:####(X/FDIS 30414:2025(en)
Foreword
ISO (the International OrganisationOrganization for Standardization) is a worldwide federation of national
standards bodies (ISO member bodies). The work of preparing International Standards is normally carried
out through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organisationsorganizations, governmental and non-governmental, in liaison with ISO, also take part in the
work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types of
ISO documentsdocument should be noted. This document was drafted in accordance with the editorial rules
of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity, or applicability of any claimed patent rights
in respect thereof. As of the date of publication of this document, ISO had not received notice of (a) patent(s)
which may be required to implement this document. However, implementers are cautioned that this may not
represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
OrganisationOrganization (WTO) principles in the Technical Barriers to Trade (TBT), see
www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 260, Human resource management.
This second edition cancels and replaces the first edition (ISO 30414:2018), which has been technically
revised.
The main changes are as follows:
— — reallocation of metrics into two categories - requirements and recommendations;
— — enhanced alignment with sustainability reporting;
— — more explicit consideration of materiality including factors related to AI;
— — guidance on productivity and performance disclosures in for-profit, not-for-profit, and non-profit
sectors;
— — reorganisation of human capital areas (HCAs) to align contexts, prioritize impact and workflow;
— — recommended disclosure reporting format [based on Task Force on Climate-Related Financial
Disclosures (TCFD) governance, strategy, risk, and opportunities, and metrics framework];
— — addition of metrics on human rights, labour relations, productivity, ethics and well-being;
— — enhanced guidance on responsibilities regarding data collection, privacy and security;
© ISO #### 2025 – All rights reserved
iv
ISO/DISFDIS 30414:20242025(en)
— — updated guidance on business acumen for human capital reporting and disclosure in Annex BAnnex
B;;
— — enhanced guidance on recommendations for small and medium-sized enterprises in Annex CAnnex C;;
— expanded examples of human capital reports with combination metrics in Annex DAnnex D;;
— added an example of a human capital disclosure report for a large organisationorganization in
Annex EAnnex E. .
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
v
ISO #####-#:####(X/FDIS 30414:2025(en)
Introduction
Human capital (HC) includes the cumulative knowledge, skills and abilities of an organisation’sorganization’s
people and the impact on an organisation’sorganization’s long-term performance, as well as competitive
advantage through optimizing organisationalorganizational outcomes.
The measurement and reporting of human capital facilitate the ability of an organisationorganization to
manage the risks or opportunities associated with one of its most critical resources, people. Research shows
that an organisation’sorganization’s intangible assets, of which human capital is the primary driver, can
[1 [1]]
represent over 90 % of an organisation’sorganization’s value . . Research also shows that
organisationsorganizations that do not proactively manage their human capital can damage their
[2[2] ]
organisation’sorganization’s capability to generate long-term, sustainable value . .
The introduction of regulations by major governance agencies requiring organisationsorganizations to
disclose essential workforce metrics has the effect of reclassifying human capital as an intangible asset
investment rather than an organisationalorganizational expense. The effective measurement, management
and reporting of these investments have become vital for gauging their material impact on an
organisation’sorganization’s outcomes and sustainability.
[3 [3]] [4[4] ]
This document is guided by the principles of human rights at work , , human governance (ISO 30408 ) )
and materiality, distinguishing between required and recommended metrics. This document also offers
guidelines for human capital data privacy, collection, measurement, analysis and consistency in reporting and
disclosure.
The metrics and disclosure format outlined in this document consider a wide variety of sources, such as
[5 [5]] [6 [6]] [7 [7]] [8 [8]]
research organizations organisations, , expert knowledge , , advisory groups , , forums , , industry
[9 [9]] [10 [10]]
coalitions , , and related frameworks or standards [e.g. Global Reporting Initiative (GRI) ), , Integrated
[11 [11]] [12 [12]]
Reporting Initiative , , Sustainability Accounting Standards Board (SASB) ), , European Sustainability
[13 [13]] [14 [14]]
Reporting Standard (ESRS) S1 , , International Financial Reporting Standards (IFRS/ISSB) S1 , ,
[15 [15]]
Securities and Exchange Commission (SEC) ) and Task Force for Climate-Related Financial Disclosures
[16 [16] ]
(TFCD) ) ]. ].
The domain of human capital is not limited to human resources (HR). Historically, HR excels in qualitative
workforce relations, while finance excels in quantitative reporting for stakeholders. Yet, for human capital
analysis and reporting to be effective, a collaborative, interdisciplinary approach is essential.
The benefits of a standardized approach to human capital reporting and disclosure (HCRD) include:
— — quantifying the sustainable drivers of organisationorganization value creation using generally
accepted metrics in a manner that is both internally and externally comparable and consistent with
governance expectations;
— — superior insights to workforce management processes that enable positive and constructive
workforce relations;
— — enhanced transparency of the most impactful human capital drivers of sustainable
organisationorganization performance;
— — superior insight on the correlation between investments in a workforce and sustainability (financial
and non-financial) of selected performance indicators;
— — enhanced financial performance, organisationalorganizational culture, workforce well-being and
stakeholder value creation.
© ISO #### 2025 – All rights reserved
vi
ISO/DISFDIS 30414:20242025(en)
Figure 1 — Human capital framework
Figure 1Figure 1 illustrates an outcomes-focused view of HCRD's purpose, its layered application and use case
relationships. This document does not prescribe a fixed interpretation of materiality, rather it provides
guidance to HCRD producers on how to determine human capital materiality based on the report’s intended
audience, the organisation’sorganization’s sustainability objectives and the jurisdiction of application.
vii
DRAFT International Standard ISO/DIS 30414:2024(en)
Human resource management — Requirements and
recommendations for human capital reporting and disclosure
1 Scope
This document provides requirements and recommendations for human capital reporting and disclosure
(HCRD). This document outlines a baseline for global and comprehensive internal and external HCRD
applicable across organisationsorganizations of all sizes and sectors, focusing on measuring factors that are
within an organisation'sorganization's control.
This document provides requirement and recommendations 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.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 30400, Human resource management — Vocabulary
ISO/TS 24179, Human resource management — Occupational health and safety metrics
ISO 30415, Human resource management — Diversity and inclusion
ISO/TS 30425, Human resource management — Workforce availability metrics cluster
ISO/TS 30427, Human resource management — Costs metrics cluster
ISO #####-#:####(X/FDIS 30414:2025(en)
ISO/TS 30428, Human resource management — Skills and capabilities metrics cluster
ISO/TS 30432, Human resource management — Workforce productivity metrics cluster
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 30400 and the following apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— — ISO Online browsing platform: available at https://www.iso.org/
...
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