标准编号:ISO 30414:2018

中文名称:人力资源管理 内部和外部人力资本报告指南

英文名称:Human resource management — Guidelines for internal and external human capital reporting

发布日期:2018-12

标准范围


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.

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