ISO 30414:2025

Published (Edition 2, 2025)

ISO 30414:2025

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Abstract

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 organizations of all sizes and sectors, focusing on measuring factors that are within an organization'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.

General information

Status
: Published

Publication date
: 2025-08

Stage
: International Standard published [60.60]
Edition
: 2

Number of pages
: 67
Technical Committee :
ISO/TC 260

ICS :
03.100.30
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