ISO DIS 30414

Description / Abstract: 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 value chain (internal view, excluding suppliers and customers) results. HCR strengthens sustainability of the workforce for business continuity.

This document is applicable to all organization, regardless of type, size, nature and complexity of business, whether in the public, private, voluntary sector or not-profit organizations. For definition of SMEs ISO/IEC Guide 17 is used.

NOTE: Some small and medium-sized enterprises (SMEs) do not have the objective or the capacity to use the entire standard. However, these guidelines and associated metrics can result in better organizational performance. Recommendations for SME use are provided in Table 2 and ANNEX A. This document provides guidelines on the following core HCR areas including avenues to address identified gaps:

- compliance;

- costs;

- diversity;

- leadership;

- occupational health and safety;

- organizational culture;

- productivity;

- recruitment, mobility and turnover;

- skills and capabilities;

- succession planning;

- workforce availability.