ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting

International (ISO)

v2018

31 domains

56 controls

ISO 30414:2018 provides guidelines on human capital reporting (HCR) for internal and external stakeholders. It defines 58 metrics across 11 areas covering workforce diversity, leadership, organisational culture, health and safety, productivity, recruitment, turnover, skills and capabilities, succession planning, workforce availability, and compliance. Supports ESG reporting, investor decision-making, and strategic workforce planning. Applicable to organisations of all sizes.

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Framework Domains (31)

Area 10: Succession Planning

3 controls

Controls in the Area 10: Succession Planning domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 3 controls
Code	Title	Description
ISO-30414-SP.1	Succession effectiveness rate	Percentage of critical positions that have identified and prepared successors.
ISO-30414-SP.2	Succession readiness rate	Percentage of succession candidates assessed as ready for their target roles.
ISO-30414-SP.3	Successor coverage rate	Ratio of identified successors to critical leadership and management positions.

Area 11: Workforce Availability

4 controls

Controls in the Area 11: Workforce Availability domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 4 controls
Code	Title	Description
ISO-30414-WA.1	Number of employees	Total headcount including full-time, part-time, and temporary employees.
ISO-30414-WA.2	Full-time equivalents (FTE)	Total workforce measured in full-time equivalent units.
ISO-30414-WA.3	Absenteeism	Rate of unplanned employee absence as a proportion of total scheduled work time.
ISO-30414-WA.4	Contingent workforce	Number and proportion of contingent (non-permanent) workers in the total workforce.

Area 1: Compliance and Ethics

5 controls

Controls in the Area 1: Compliance and Ethics domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 5 controls
Code	Title	Description
ISO-30414-CE.1	Number of grievances filed	Metric tracking the number of formal grievances filed by employees within the reporting period.
ISO-30414-CE.2	Number and type of concluded disciplinary actions	Metric tracking disciplinary actions completed including types and outcomes.
ISO-30414-CE.3	Number of ethical and compliance training completions	Metric tracking the percentage of employees who have completed ethics and compliance training.
ISO-30414-CE.4	Disputes referred to external parties	Metric tracking the number of disputes escalated to external resolution bodies.
ISO-30414-CE.5	External audit findings	Metric tracking findings from external audits related to workforce compliance.

Area 2: Costs

4 controls

Controls in the Area 2: Costs domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 4 controls
Code	Title	Description
ISO-30414-CO.1	Total workforce costs	Total compensation and benefits costs as a proportion of revenue or operating costs.
ISO-30414-CO.2	External workforce costs	Costs associated with external workforce (contractors, temporary workers) as a proportion of total workforce costs.
ISO-30414-CO.3	Cost per hire	Average recruitment cost per new hire including direct and indirect costs.
ISO-30414-CO.4	Revenue per employee	Total revenue divided by the total number of employees to measure workforce productivity in financial terms.

Area 3: Diversity

4 controls

Controls in the Area 3: Diversity domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 4 controls
Code	Title	Description
ISO-30414-DI.1	Workforce diversity by age	Distribution of workforce across age groups at various organizational levels.
ISO-30414-DI.2	Workforce diversity by gender	Gender distribution across organizational levels and job categories.
ISO-30414-DI.3	Workforce diversity by disability	Proportion of employees with disabilities within the workforce.
ISO-30414-DI.4	Diversity of leadership team	Demographic composition of the leadership and management team.

Area 4: Leadership

3 controls

Controls in the Area 4: Leadership domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 3 controls
Code	Title	Description
ISO-30414-LE.1	Leadership trust	Metric measuring the level of trust employees have in organizational leadership.
ISO-30414-LE.2	Span of control	Average number of direct reports per manager or supervisor.
ISO-30414-LE.3	Leadership development	Investment in and participation rates for leadership development programmes.

Area 5: Organizational Culture

2 controls

Controls in the Area 5: Organizational Culture domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 2 controls
Code	Title	Description
ISO-30414-OC.1	Employee engagement/satisfaction/commitment	Measures of employee engagement, satisfaction, or commitment through surveys or assessments.
ISO-30414-OC.2	Employee retention rate	Percentage of employees retained during the reporting period indicating organizational culture health.

Area 6: Organizational Health, Safety and Well-being

3 controls

Controls in the Area 6: Organizational Health, Safety and Well-being domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 3 controls
Code	Title	Description
ISO-30414-HS.1	Lost time for injury	Number of working hours lost due to workplace injuries and accidents.
ISO-30414-HS.2	Number of occupational accidents	Total number of occupational accidents including severity classification.
ISO-30414-HS.3	Number of people killed during work	Fatality count from work-related incidents during the reporting period.

Area 7: Productivity

2 controls

Controls in the Area 7: Productivity domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 2 controls
Code	Title	Description
ISO-30414-PR.1	EBIT/revenue/turnover per employee	Financial productivity metric measuring earnings or revenue generated per employee.
ISO-30414-PR.2	Human capital ROI	Return on investment for human capital calculated as revenue minus operating expenses divided by human capital costs.

Area 8: Recruitment, Mobility and Turnover

4 controls

Controls in the Area 8: Recruitment, Mobility and Turnover domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 4 controls
Code	Title	Description
ISO-30414-RT.1	Number of positions filled	Total number of positions filled through internal and external recruitment during the reporting period.
ISO-30414-RT.2	Time to fill vacant positions	Average time in days from job opening to acceptance of offer.
ISO-30414-RT.3	Turnover rate	Percentage of employees who left the organization during the reporting period, by voluntary and involuntary.
ISO-30414-RT.4	Internal mobility rate	Rate of internal transfers, promotions, and lateral moves within the organization.

Area 9: Skills and Capabilities

3 controls

Controls in the Area 9: Skills and Capabilities domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 3 controls
Code	Title	Description
ISO-30414-SC.1	Total development and training costs	Total investment in employee development and training programmes.
ISO-30414-SC.2	Training participation rate	Percentage of employees who participated in training and development activities.
ISO-30414-SC.3	Workforce competency rate	Proportion of employees meeting or exceeding competency standards for their roles.

Availability

1 controls

Controls in the Availability domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.13	Workforce availability metrics	Report total headcount, FTE, contingent workforce, and absenteeism.

Compliance

1 controls

Controls in the Compliance domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.1	Compliance and ethics metrics	Report on grievances, disputes, sanctions, training completion, and ethics concerns.

Costs

1 controls

Controls in the Costs domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.2	Costs metrics	Report total workforce costs, external workforce costs, recruitment cost, turnover cost.

Culture

1 controls

Controls in the Culture domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.5	Organisational culture metrics	Report engagement, satisfaction, retention, and culture survey results.

Data

1 controls

Controls in the Data domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-6.1	Data collection and validation	Collect HC data from authoritative sources and validate accuracy.

Diversity

1 controls

Controls in the Diversity domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.3	Diversity metrics	Report workforce diversity by age, gender, disability, and other relevant indicators.

Governance

1 controls

Controls in the Governance domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-6.2	Reporting governance	Establish governance for HC reporting including approval and assurance.

Health

1 controls

Controls in the Health domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.6	Organisational health, safety and well being	Report lost time injuries, accidents, fatalities, and well being program participation.

Improvement

1 controls

Controls in the Improvement domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-7.1	Continuous improvement of metrics	Review and refine HC metrics to align with strategy and stakeholder needs.

Leadership

1 controls

Controls in the Leadership domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.4	Leadership metrics	Report leadership trust, span of control, and leadership development indicators.

Mobility

1 controls

Controls in the Mobility domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.9	Mobility metrics	Report internal mobility rate, promotion rate, and internal hire ratio.

Principles

1 controls

Controls in the Principles domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-4.1	Human capital reporting principles	Apply principles of materiality, comparability, completeness, accuracy, and stakeholder relevance.

Productivity

1 controls

Controls in the Productivity domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.7	Productivity metrics	Report human capital ROI, revenue per FTE, and profit per FTE.

Recruitment

1 controls

Controls in the Recruitment domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.8	Recruitment metrics	Report time to fill, quality of hire, cost of hire, and acceptance rate.

Reporting

1 controls

Controls in the Reporting domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-6.3	Reporting frequency and benchmarking	Define reporting frequency and benchmark against external comparators.

Reporting and Compliance

0 controls

Taxonomy-aligned reporting requirements

Scope

1 controls

Controls in the Scope domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-4.2	Internal and external reporting scope	Determine internal and external HC reporting audiences and metric sets.

Skills

1 controls

Controls in the Skills domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.11	Skills and capabilities metrics	Report training investment, skills coverage, and learning hours per employee.

Succession

1 controls

Controls in the Succession domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.12	Succession planning metrics	Report succession readiness, bench strength, and successor coverage ratio.

Turnover

1 controls

Controls in the Turnover domain of ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting — 1 controls
Code	Title	Description
ISO30414-5.10	Turnover metrics	Report total, voluntary, involuntary, and critical role turnover.

Frequently Asked Questions

What is ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting?

ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting is a compliance framework from International (ISO) with 31 domains and 56 controls. ISO 30414:2018 provides guidelines on human capital reporting (HCR) for internal and external stakeholders. It defines 58 metrics across 11 areas covering workforce diversity, leadership, organisational culture, health and safety, productivity, recruitment, turnover, skills and capabilities, succession planning, workforce availability, and compliance. Supports ESG reporting, investor decision-making, and strategic workforce planning. Applicable to organisations of all sizes. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting have?

ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting has 56 controls organised across 31 domains. The largest domains are Area 1: Compliance and Ethics (5 controls), Area 11: Workforce Availability (4 controls), Area 2: Costs (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting map to?

ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.

How do I get started with ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting compliance?

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