Human capital area 3 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how efficiently money spent on the workforce is used. The organization reports this HCA's required metrics of Table 3 and the recommended metrics of Table 4 that are material to it, each with its target, its outcome for the period and a narrative explaining any material gap, differentiated by TML level where material, and qualified by the risks or opportunities the HCA reveals: how much is invested in people; whether management practices can be sustained; and how far human capital is built into strategy. The 2025 metric index names its 7 metrics: Total costs of employment; External workforce costs; Recruitment costs; Cost per hire; Total training and development costs; Total workforce costs; Turnover costs; each is a leaf beneath this HCA. The first edition's corresponding reporting area was Costs. See the official text for the full requirement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.