BS ISO 30414:2018 BSI Standards Publication Human resource management — Guidelines for internal and external human capital reporting bsi.BS ISO 30414:2018 INTERNATIONAL ISO STANDARD 30414 First edition 2018-12, Human resource management — Guidelines for internal and external human capital reporting Management des ressources humaines — Lignes directrices sur le bilan du capital humain interne et externe Reference number 1S0 30414:2018(E) 180 2018BS ISO 30414:2018 1SO 30414:2018(E) A COPYRIGHT PROTECTED DOCUMENT © 1502018 All rights reserved. Unless otherwise specitied, or required inthe context ofits implementation, no part of this publication may be reproduced or ulized 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 oF 1S0's member body in the country ofthe requester. 180 copyright office CP-401* Ch. de Blandonnet 8 (CH-1214 Vernier, Geneva Phone: +41 22749 01 11 Faxs +41 22 749 09.47 Email [email protected] Website: wwwiso.org Published in Switzerland ii © 180 2018 All rights reservedBS ISO 30414:2018 ISO 30414:2018(E) Contents Page Foreword iv Introduction. v 1 Scope 1 2 Normative references 1 3 Terms and definitions. 1 4 Human capital reporting process 2 4.1 General 2 4.2 Guiding principles 3 4.3 Target groups and stakeholder relevance 3 44 Tools and procedures for data collection. 4 4.5 Reporting structure 5 45.1 Internal and external reporting 5 45.2 Comparability of reporting 6 4.6 Risk management. 6 4.7 Reporting areas 8 4.7.1 General 8 47.2 Compliance and ethics. 1 4.7.3 Costs. 12 4.7.4 — Diversity. 14 Leadership, 16 Organizational culture. 16 Organizational health, safety and well-being. 17 Productivity. 20 Recruitment, mobility and turnover. 22 Skills and capabilities 24 Succession planning 26 Workforce availability. 27 4.8 Reporting documents. 29 4.9 — Reporting frequency 29 Annex A (informative) Recommendations specially for small and medium-sized enterprises 30 Annex B (informative) Examples of human capital reports with a combination of metrics 31 Bibliography. 34 © 150 2018- All rights reserved iiiBS ISO 30414:2018 1SO 30414:2018(E) Foreword 1SO (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. 1SO 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 documents 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) Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of any patent rights identified during the development of the document will be in the Introduction and/or on the ISO list of patent declarations received (see www.iso.org/patents). Any trade name used in this document constitute an endorsement. information given for the convenience of users and does not 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. 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 © 180 2018 All rights reservedBS ISO 30414:2018 ISO 30414:2018(E) Introduction Human capital 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 of human capital facilitates the ability of an organization to manage one of its most critical resources and risks, people. Research shows that organizations that do not manage their human capital may damage the ability and opportunity for the business to create long-term and sustainable value achieved through their peoplel. This document is guided by the principles of human rights at workl2J, and coupled with the human governance standard (ISO 30408I3)), it establishes guidelines on human capital data capture, measurement, analysis and reporting. The benefits of a standardized approach to human capital reporting (HCR) include — the use of standardized and agreed data, which describes organizational value in a broadly comparable sense; — the improvement of HRM processes that support good practice in establishing and maintaining positive employment relations; — greater understanding of the financial and non-financial returns that are generated as a result of investments in human capital; — accessible and transparent reporting of human capital data and insights that enhances internal and external understanding and assessment of an organization's human capital and its present and future performance. HCRis following guiding principles which are outlined in 4.2. © 150 2018- All rights reserved v