ISO 30414:2025

Human resource management — Requirements and recommendations for human capital reporting and disclosure

Publication date: Aug 25, 2025

General information

Current stage: 60.60 Effective date: Aug 25, 2025

Originator: ISO

Owner: ISO/TC 260

Type: International Standard

ICS: 03.100.30

Languages: English French

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Status: Published

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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.

ISO 30414:2025

Human resource management — Requirements and recommendations for human capital reporting and disclosure

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