Human capital area 7 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: the governance and social undertakings that keep the organization sustainable. 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 sound governance is; meeting legal, ethical and social obligations; relations with the workforce and along the supply chain; the capacity to resolve grievances; and effects on sustainability and reputation. The 2025 metric index names its 11 metrics: Gender pay gap; Pay gap between other workforce groups; Ratio of chief executive pay to median workforce pay; Ratio of executive pay to median workforce pay; Completion of mandatory training; Grievances: type, number and outcome; Human rights issues: type, number and outcome; Disciplinary actions: type, number and outcome; Disputes referred to third parties: type, number and outcome; Collective bargaining coverage; Share of the workforce serving as elected worker representatives; each is a leaf beneath this HCA. The first edition's corresponding reporting area was Compliance and ethics. 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.