ISO 30414:2025

International

v2025

16 domains

105 controls

The ISO standard for human capital reporting and disclosure: a governance, strategy, risk and metrics disclosure format, eleven human capital areas and 69 metrics from workforce composition to skills, with required metrics for every organization and recommended ones by size and audience.

Verified

ISO 30414:2025 is a compliance framework from International with 16 domains and 105 controls. The largest domains are Human capital area 7: Compliance, ethics and workforce relations (Tables 2 to 4) – ISO 30414:2025 (12 controls), Human capital area 9: Mobility and succession planning (Tables 2 to 4) – ISO 30414:2025 (10 controls), Clause 4.5: Tools, procedures and responsibilities for data collection – ISO 30414:2025 (9 controls). Every control below carries what it requires and what an assessor expects to see.

Maintained by Gerard Blokdyk

Framework summaries on this platform are interpretations grounded in the published source, for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.

Framework Domains (16)

Clause 4.1 to 4.3: HCRD process, guiding principles and stakeholders – ISO 30414:2025

4 controls

Controls in the Clause 4.1 to 4.3: HCRD process, guiding principles and stakeholders – ISO 30414:2025 domain of ISO 30414:2025: 4 controls
Code	Title	Description
iso-30414-2025::4.1	General: the HCRD guidelines to consider	Guidance that, set against the organization's strategy and values, its operating model and its leadership, the HCRD proc...
iso-30414-2025::4.2	Guiding principles	Every HCRD area, metric and disclosure is expected to be strategic (aligned with strategy and values), ethical (fairness...
iso-30414-2025::4.3.1	General: stakeholders of HCRD	Guidance to recognise whom HCRD serves and what each gains: the organization itself (people being both a large cost and...
iso-30414-2025::4.3.2	Internal and external stakeholders	Because risks or opportunities look different to each stakeholder group, HCRD yields more when internal and external aud...

Clause 4.4: HCRD framework, systems and units of workload – ISO 30414:2025

4 controls

Controls in the Clause 4.4: HCRD framework, systems and units of workload – ISO 30414:2025 domain of ISO 30414:2025: 4 controls
Code	Title	Description
iso-30414-2025::4.4.1	HCRD framework	Guidance that the HCRD framework demonstrates how the workforce adds to lasting value creation, through sound metrics ba...
iso-30414-2025::4.4.2	Organization systems	Guidance built on a continual-improvement view of systems: two linked systems with feedback loops (Figure 3). The outcom...
iso-30414-2025::4.4.3	Levels of systems reporting (TML)	Three levels of organizational system by impact and accountability should be used to disaggregate workforce data: top le...
iso-30414-2025::4.4.4	Units of workload (full-time equivalents)	Guidance that full-time equivalents are preferred to headcount because they give a fuller picture of total human capital...

Clause 4.5: Tools, procedures and responsibilities for data collection – ISO 30414:2025

9 controls

Controls in the Clause 4.5: Tools, procedures and responsibilities for data collection – ISO 30414:2025 domain of ISO 30414:2025: 9 controls
Code	Title	Description
iso-30414-2025::4.5.1	Legal and ethical considerations	Guidance that, before workforce data are gathered, the organization is taken to comply with local data-management law an...
iso-30414-2025::4.5.2	HCRD producers and users	Through the HCRD framework, its metrics and its narratives, data producers are linked (collectors, reporters, conformity...
iso-30414-2025::4.5.3	Responsibility for data collection	Guidance that open HCRD calls for clear organization and cooperation across functions, whatever the organization's size...
iso-30414-2025::4.5.4	Comparability of HCRD	Requirement-and-guidance clause: so that metrics can be compared with other organizations in the same country, industry,...
iso-30414-2025::4.5.5	Consolidated HCRD	Guidance that consolidated HCRD, on the same cycle and period as financial reporting, is preferred for comparability; ye...
iso-30414-2025::4.5.6	Human resource information system (HRIS)	Guidance that an HRIS makes HCRD easier by managing workforce data, electronic and on paper, with fitting security and p...
iso-30414-2025::4.5.7	Digital taxonomy	Guidance that tagging HCRD data digitally makes it easier to organize and analyse, simplifying entry and classification,...
iso-30414-2025::4.5.8	HCRD ecosystem quality control	Guidance that HCRD is run as an ecosystem whose risks and opportunities depend on competence and on the availability, re...
iso-30414-2025::4.5.9	Technologies (AI) and HCRD	Guidance that, as AI spreads through work, leaders and governance bodies see that it is used ethically, manage its effec...

Clause 4.6: Disclosure format, frequency and locations – ISO 30414:2025

3 controls

Controls in the Clause 4.6: Disclosure format, frequency and locations – ISO 30414:2025 domain of ISO 30414:2025: 3 controls
Code	Title	Description
iso-30414-2025::4.6.1	Disclosure format (Table 1)	Guidance that HCRD uses four core disclosure areas patterned on the TCFD structure: governance (a qualitative account of...
iso-30414-2025::4.6.2	Disclosure frequency	Guidance that HCRD follows the organization's usual reporting cycle, normally yearly, and the report explains any depart...
iso-30414-2025::4.6.3	Disclosure locations	HCRD should appear in the organization's general reports (such as the financial report) or in separate topic-specific re...

Clause 4.7: Reporting areas and metric categories – ISO 30414:2025

5 controls

Controls in the Clause 4.7: Reporting areas and metric categories – ISO 30414:2025 domain of ISO 30414:2025: 5 controls
Code	Title	Description
iso-30414-2025::4.7.1	General: HCAs, metrics' focus and risks or opportunities (Table 2)	Guidance that an HCRD meets the differing needs of stakeholders through the eleven HCAs of Table 2, each with its stated...
iso-30414-2025::4.7.2	Categories of HCA metrics	Guidance that assigning human characteristics and activities to HCAs and to metrics is complicated and needs a fitted ap...
iso-30414-2025::4.7.3	Harmonization and materiality	The organization aligns its HCA metrics with the sustainability reporting frameworks it already applies and decides whic...
iso-30414-2025::4.7.4	Required metrics for HCRD (Table 3)	The organization shall report the required HCRD metrics of Table 3, which apply to every organization whatever its secto...
iso-30414-2025::4.7.5	Recommended metrics for HCRD (Table 4)	The organization reports those recommended HCRD metrics of Table 4 that are material to it, chosen by its size (large or...

Human capital area 10: Workforce turnover (Tables 2 to 4) – ISO 30414:2025

5 controls

Controls in the Human capital area 10: Workforce turnover (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 5 controls
Code	Title	Description
iso-30414-2025::HCA.10	Workforce turnover (human capital area)	Human capital area 10 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how fragi...
iso-30414-2025::HCA.10.1	Turnover rate	The number of leavers in the period divided by the average workforce, the overall rate at which people leave. Continues...
iso-30414-2025::HCA.10.2	Voluntary turnover rate	Leavers who chose to leave, divided by the average workforce, the part of turnover most tied to engagement and pay. Cont...
iso-30414-2025::HCA.10.3	Regrettable voluntary turnover rate	Voluntary leavers the organization would have wished to keep (high performers, critical roles), as a share of the workfo...
iso-30414-2025::HCA.10.4	Voluntary turnover in protected categories	The voluntary turnover rate of workers in protected categories (term 3.10: groups legally protected from discrimination)...

Human capital area 11: Skills, capabilities and development (Tables 2 to 4) – ISO 30414:2025

7 controls

Controls in the Human capital area 11: Skills, capabilities and development (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 7 controls
Code	Title	Description
iso-30414-2025::HCA.11	Skills, capabilities and development (human capital area)	Human capital area 11 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how robus...
iso-30414-2025::HCA.11.1	Average formal training hours per employee	The average hours of formal training (term 3.4: structured activity to develop skills, knowledge or behaviours) per empl...
iso-30414-2025::HCA.11.2	Training participation rate	The share of the workforce that took part in formal training in the period. Continues the first edition's metric 'Percen...
iso-30414-2025::HCA.11.3	Training participation in protected categories	The training participation rate of workers in protected categories (term 3.10), compared with the overall rate to show e...
iso-30414-2025::HCA.11.4	Share of the workforce receiving regular performance feedback	The proportion of the workforce that received a structured performance and development conversation or review in the per...
iso-30414-2025::HCA.11.5	Share of leaders who completed leadership development	The proportion of people in leadership roles who took part in leadership training or development in the period, carried...
iso-30414-2025::HCA.11.6	Workforce competency rate	The share of the workforce assessed as meeting the competency requirements of their role, from a competency framework th...

Human capital area 1: Workforce composition (Tables 2 to 4) – ISO 30414:2025

8 controls

Controls in the Human capital area 1: Workforce composition (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 8 controls
Code	Title	Description
iso-30414-2025::HCA.1	Workforce composition (human capital area)	Human capital area 1 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how many p...
iso-30414-2025::HCA.1.1	Total number of employees	The headcount of employees at the end of the reporting period, the baseline count of people employed by the organization...
iso-30414-2025::HCA.1.2	Number of full-time employees	The number of employees on full-time arrangements at the end of the period, reported beside the part-time count so the e...
iso-30414-2025::HCA.1.3	Number of part-time employees	The number of employees on part-time arrangements at the end of the period, the second half of the full-time and part-ti...
iso-30414-2025::HCA.1.4	Full-time equivalents (FTE)	The workforce expressed in full-time equivalents, the unit of workload 4.4.4 recommends over headcount because it gives...
iso-30414-2025::HCA.1.5	Contingent workforce: independent contractors	The number (or FTE) of independent contractors engaged, self-employed individuals or entities paid to work for the organ...
iso-30414-2025::HCA.1.6	Contingent workforce: temporary and agency workers	The number (or FTE) of temporary workers supplied through agencies or on short engagements, reported separately from ind...
iso-30414-2025::HCA.1.7	Total full-time equivalents including the contingent workforce (TFTE)	The whole workforce, employees and contingent workers together, expressed in full-time equivalents: the complete labour...

Human capital area 2: Diversity (Tables 2 to 4) – ISO 30414:2025

6 controls

Controls in the Human capital area 2: Diversity (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 6 controls
Code	Title	Description
iso-30414-2025::HCA.2	Diversity (human capital area)	Human capital area 2 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: the demogr...
iso-30414-2025::HCA.2.1	Workforce diversity: age	The distribution of the workforce by age band, one of the diversity dimensions 4.5.4 asks every organization to segment...
iso-30414-2025::HCA.2.2	Workforce diversity: gender	The distribution of the workforce by gender, reported overall and by TML level, a segmentation dimension named in 4.5.4....
iso-30414-2025::HCA.2.3	Workforce diversity: disability	The share of the workforce with a disability, collected on a voluntary and lawful basis, another dimension named in 4.5....
iso-30414-2025::HCA.2.4	Workforce diversity: other indicators	Other diversity dimensions material to the organization (such as nationality, ethnicity, education, job family), chosen...
iso-30414-2025::HCA.2.5	Diversity of the leadership team	The diversity profile of the executive and leadership level (term 3.3; excluding non-executive board members), so the co...

Human capital area 3: Costs (Tables 2 to 4) – ISO 30414:2025

8 controls

Controls in the Human capital area 3: Costs (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 8 controls
Code	Title	Description
iso-30414-2025::HCA.3	Costs (human capital area)	Human capital area 3 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how effici...
iso-30414-2025::HCA.3.1	Total costs of employment	The total cost of the organization's employees for the period, pay together with the employer's benefit and social charg...
iso-30414-2025::HCA.3.2	External workforce costs	The cost of the contingent workforce (independent contractors, temporary and agency workers) for the period, which compl...
iso-30414-2025::HCA.3.3	Recruitment costs	The total spent on recruiting in the period: advertising, agency fees, assessment, recruiter time and related costs, the...
iso-30414-2025::HCA.3.4	Cost per hire	Recruitment costs divided by the number of hires in the period, the unit cost of filling positions. Continues the first...
iso-30414-2025::HCA.3.5	Total training and development costs	The total spent on training and developing the workforce in the period, grouped under costs because 4.7.2 labels financi...
iso-30414-2025::HCA.3.6	Total workforce costs	The total cost of the whole workforce: total compensation and benefits of employees plus external workforce costs, the f...
iso-30414-2025::HCA.3.7	Turnover costs	The cost of workforce leaving: separation payments, vacancy and replacement costs and lost productivity during onboardin...

Human capital area 4: Productivity (Tables 2 to 4) – ISO 30414:2025

5 controls

Controls in the Human capital area 4: Productivity (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 5 controls
Code	Title	Description
iso-30414-2025::HCA.4	Productivity (human capital area)	Human capital area 4 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how effect...
iso-30414-2025::HCA.4.1	Revenue per FTE	Total revenue (turnover) for the period divided by the average FTE, the simplest workforce productivity ratio, which ISO...
iso-30414-2025::HCA.4.2	EBIT per FTE	Earnings before interest and taxes divided by the average FTE, the profitability ratio of the workforce as ISO/TS 30432...
iso-30414-2025::HCA.4.3	Total workforce cost as a share of total costs	Total workforce costs divided by the organization's total costs, showing how much of the cost base is people; ISO/TS 304...
iso-30414-2025::HCA.4.4	Human capital return on investment (HCROI)	The return on each unit spent on the workforce: revenue minus (total costs less total workforce costs), divided by total...

Human capital area 5: Health, safety and well-being (Tables 2 to 4) – ISO 30414:2025

6 controls

Controls in the Human capital area 5: Health, safety and well-being (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 6 controls
Code	Title	Description
iso-30414-2025::HCA.5	Health, safety and well-being (human capital area)	Human capital area 5 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: the wellne...
iso-30414-2025::HCA.5.1	Occupational injuries: number and rate	The number of work-related injuries (occupational accidents) in the period and their rate against hours worked or workfo...
iso-30414-2025::HCA.5.2	Work-related fatalities: number and rate	The number of people who died as a result of work-related injury or ill health in the period and the corresponding rate....
iso-30414-2025::HCA.5.3	Time lost to occupational injuries	The working time lost because of work-related injuries in the period (lost time for injury), the severity measure alongs...
iso-30414-2025::HCA.5.4	Absenteeism	Unplanned absence as a share of scheduled working time, now grouped with health and well-being (the first edition placed...
iso-30414-2025::HCA.5.5	Participation in health and safety training	The share of the workforce that took part in health, safety and well-being training in the period. Continues the first e...

Human capital area 6: Leadership, culture and engagement (Tables 2 to 4) – ISO 30414:2025

7 controls

Controls in the Human capital area 6: Leadership, culture and engagement (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 7 controls
Code	Title	Description
iso-30414-2025::HCA.6	Leadership, culture and engagement (human capital area)	Human capital area 6 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how well i...
iso-30414-2025::HCA.6.1	Engagement	A measure of workforce engagement (engagement, satisfaction or commitment) from a survey the organization runs consisten...
iso-30414-2025::HCA.6.2	Average length of service	The average tenure of the workforce, an indicator of retention and accumulated organizational knowledge. New in the seco...
iso-30414-2025::HCA.6.3	First-year turnover rate	The share of new hires who leave within their first year, a signal of recruitment quality, onboarding and early culture...
iso-30414-2025::HCA.6.4	Employee net promoter score (eNPS)	The share of the workforce who would recommend the organization as a place to work minus the share who would not, from a...
iso-30414-2025::HCA.6.5	Leadership trust	The degree of trust the workforce places in its leaders, measured by a survey the organization repeats on a stable metho...
iso-30414-2025::HCA.6.6	Span of control	The average number of direct reports per manager, a structural indicator of management capacity and layering. Continues...

Human capital area 7: Compliance, ethics and workforce relations (Tables 2 to 4) – ISO 30414:2025

12 controls

Controls in the Human capital area 7: Compliance, ethics and workforce relations (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 12 controls
Code	Title	Description
iso-30414-2025::HCA.7	Compliance, ethics and workforce relations (human capital area)	Human capital area 7 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: the govern...
iso-30414-2025::HCA.7.1	Gender pay gap	The difference between the pay of women and men in the workforce, reported on the basis the organization's jurisdiction...
iso-30414-2025::HCA.7.10	Collective bargaining coverage	The share of the workforce covered by collective bargaining agreements, one of the labour relations metrics the second e...
iso-30414-2025::HCA.7.11	Share of the workforce serving as elected worker representatives	The proportion of the workforce holding elected worker representative roles (union officials, works council members), an...
iso-30414-2025::HCA.7.2	Pay gap between other workforce groups	Pay differences between other groups material to the organization (for example protected categories or regions), extendi...
iso-30414-2025::HCA.7.3	Ratio of chief executive pay to median workforce pay	The total remuneration of the chief executive as a multiple of the median remuneration of the workforce. New in the seco...
iso-30414-2025::HCA.7.4	Ratio of executive pay to median workforce pay	The remuneration of the executive team as a multiple of the median remuneration of the workforce, the executive-level ve...
iso-30414-2025::HCA.7.5	Completion of mandatory training	The percentage of eligible workers who completed mandatory, legal or regulatory training (compliance and ethics training...
iso-30414-2025::HCA.7.6	Grievances: type, number and outcome	The number of formal grievances filed in the period, classified by type (such as harassment or discrimination) and by ou...
iso-30414-2025::HCA.7.7	Human rights issues: type, number and outcome	The number of human rights concerns raised in the period (for example forced labour, child labour, freedom of associatio...
iso-30414-2025::HCA.7.8	Disciplinary actions: type, number and outcome	The number of disciplinary actions concluded in the period, by type and result, the process for conduct that falls short...
iso-30414-2025::HCA.7.9	Disputes referred to third parties: type, number and outcome	The number of workforce disputes referred to external bodies with jurisdiction (courts, tribunals, labour inspectorates,...

Human capital area 8: Recruitment (Tables 2 to 4) – ISO 30414:2025

6 controls

Controls in the Human capital area 8: Recruitment (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 6 controls
Code	Title	Description
iso-30414-2025::HCA.8	Recruitment (human capital area)	Human capital area 8 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how effici...
iso-30414-2025::HCA.8.1	Qualified candidates per vacancy	The number of candidates who pass initial screening per position advertised, a measure of the reach and attraction of re...
iso-30414-2025::HCA.8.2	Time to hire	The average number of days from opening a vacancy to acceptance of an offer, the speed of the recruitment process. Conti...
iso-30414-2025::HCA.8.3	Time to fill critical positions	The average number of days to fill vacant critical positions (term 3.1: roles with a direct and significant impact on ou...
iso-30414-2025::HCA.8.4	Offer acceptance rate	The share of job offers made that candidates accept, a measure of employer brand competitiveness and offer quality. New...
iso-30414-2025::HCA.8.5	Quality of hire	An assessment of how well new hires perform and stay, combining indicators such as performance ratings, retention and hi...

Human capital area 9: Mobility and succession planning (Tables 2 to 4) – ISO 30414:2025

10 controls

Controls in the Human capital area 9: Mobility and succession planning (Tables 2 to 4) – ISO 30414:2025 domain of ISO 30414:2025: 10 controls
Code	Title	Description
iso-30414-2025::HCA.9	Mobility and succession planning (human capital area)	Human capital area 9 of eleven, a disclosure topic of the metrics and targets area (Table 1). Metrics' focus: how resili...
iso-30414-2025::HCA.9.1	Internal hire rate	The share of positions filled by internal candidates in the period. Continues the first edition's metric 'Percentage of...
iso-30414-2025::HCA.9.2	Share of positions that are critical	The proportion of all positions designated critical (term 3.1), the base for the critical-position metrics. New in the s...
iso-30414-2025::HCA.9.3	Internal hire rate for critical positions	The share of critical positions filled by internal candidates in the period, an indicator of pipeline strength for the r...
iso-30414-2025::HCA.9.4	Critical position vacancy share	Vacant critical positions as a share of all vacant positions, showing whether open roles are concentrated where impact i...
iso-30414-2025::HCA.9.5	Internal mobility rate	The share of the workforce who moved to a different role inside the organization (promotion, lateral move, transfer) in...
iso-30414-2025::HCA.9.6	Succession candidate readiness rate	The readiness of the individuals formally identified as successors (the leadership succession pool of term 3.7) for the...
iso-30414-2025::HCA.9.7	Successor readiness: ready within twelve months	The share of leadership or critical positions with a successor assessed as ready to step in within twelve months. Contin...
iso-30414-2025::HCA.9.8	Successor readiness: ready in one to three years	The share of leadership or critical positions with a successor assessed as ready in one to three years, the medium-term...
iso-30414-2025::HCA.9.9	Succession effectiveness rate	The share of leadership or critical positions filled in the period by a successor named in the succession plan, the test...

What is ISO 30414:2025 and who does it apply to?

ISO 30414:2025 is a compliance framework from International with 16 domains and 105 controls. The ISO standard for human capital reporting and disclosure: a governance, strategy, risk and metrics disclosure format, eleven human capital areas and 69 metrics from workforce composition to skills, with required metrics for every organization and recommended ones by size and audience. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

What does ISO 30414:2025 actually require?

ISO 30414:2025 has 105 controls organised across 16 domains. The largest domains are Human capital area 7: Compliance, ethics and workforce relations (Tables 2 to 4) – ISO 30414:2025 (12 controls), Human capital area 9: Mobility and succession planning (Tables 2 to 4) – ISO 30414:2025 (10 controls), Clause 4.5: Tools, procedures and responsibilities for data collection – ISO 30414:2025 (9 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

If I already comply with another framework, how much of ISO 30414:2025 do I already cover?

ISO 30414:2025 does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.

How do I implement ISO 30414:2025?

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