Human capital area 4 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how effectively money spent on the workforce turns into results. 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 efficiently and well the workforce performs; whether management practices can be sustained; and what the workforce adds to organizational, market and social value. The 2025 metric index names its 4 metrics: Revenue per FTE; EBIT per FTE; Total workforce cost as a share of total costs; Human capital return on investment (HCROI); each is a leaf beneath this HCA. The first edition's corresponding reporting area was Productivity. 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.