Guidance that, set against its business model, its strategy and values and its leadership, the organization weighs eight elements of human capital reporting: the principles that steer measuring, analysing and reporting (4.2, taking ISO 30408 6.1 as a reference point); which audiences and stakeholders matter (4.3); who is responsible for HCR and how data are gathered (4.4); how internal reporting differs from external (4.5); risks and opportunities around human capital (4.6); quantitative metrics kept consistent over time, grouped by human capital area and split between internal and external use, with adjustments for SMEs in Annex A (4.7); a fitting vehicle and mechanism for the report, anything from annual, HR, sustainability or CSR reports to web pages, machine-readable files and KPI scorecards (4.8); and how often to report (4.9). The report gives stakeholders enough insight to read the metrics while disclosing material human capital risks and other material facts; the organization's circumstances may justify extra key metrics, and the metrics gathered reveal whether strategy and governance hang together.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.