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Human capital includes the cumulative knowledge, skills and abilities of an organization’s people and the impact on an organization’s long-term performance, as well as competitive advantage through optimizing organizational outcomes. The measurement of human capital facilitates the ability of an organization to manage one of its most critical resources and risks, people. Research shows that organizations that do not manage their human capital may damage the ability and opportunity for the business to create long-term and sustainable value achieved through their people. This document is guided by the principles of human rights at work, and coupled with the human governance standard (ISO 30408), it establishes guidelines on human capital data capture, measurement, analysis and reporting. The benefits of a standardized approach to human capital reporting (HCR) include
- the use of standardized and agreed data, which describes organizational value in a broadly comparable sense;
- the improvement of HRM processes that support good practice in establishing and maintaining positive employment relations;
- greater understanding of the financial and non-financial returns that are generated as a result of investments in human capital;
- accessible and transparent reporting of human capital data and insights that enhances internal and external understanding and assessment of an organization’s human capital and its present and future performance. HCR is following guiding principles which are outlined in 4.2.
This document provides guidelines for internal and external human capital reporting (HCR). The objective is to consider and to make transparent the human capital contribution to the organization in order to support sustainability of the workforce. This document is applicable to all organizations, regardless of the type, size, nature or complexity of the business, whether in the public, private or voluntary sector, or a not-for-profit organization. This document provides guidelines on the following core HCR areas:
- compliance and ethics;
- organizational culture;
- organizational health, safety and well-being;
- recruitment, mobility and turnover;
- skills and capabilities;
- succession planning;
- workforce availability.
NOTE These guidelines and associated metrics can result in better organizational performance. However, some organizations do not have the objective or the capacity to use the entire set of metrics. Recommendations for SME use are provided in Table 2 and Annex A.
2 Normative referencesThe following documents are referred to in the text in such a way that some or all of their content constitutes requirements of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies.
- ISO 30400, Human resource management — Vocabulary
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 30400 and the following apply. ISO and IEC maintain terminological databases for use in standardization at the following addresses:
individual who is, according to national law or practices, employed by the organization
Note 1 to entry: Employees are often reported as FTE (full time equivalents) or headcount.
Note 2 to entry: An employment contract as recognized under national law or practice is a written, verbal or implicit agreement (that is, when all the characteristics of employment are present but without a written or witnessed verbal contract).
individual who performs regular work on-site for, or on behalf of, the organization but is not recognized as an employee under national law or practice
Supervised workers include, for example, temporary/contingent workers.
persons or organizations working for an organization, a contractor or a sub-contractor, with a relationship determined by an agreement
Independent contractors include, for example, consultants, suppliers and gig-workers.
small and medium-sized enterprise
organization of a small or medium size, as defined by the recognized authority within the country or region
Note 1 to entry: Organization size is determined by multiple dimensions including turnover, balance sheet, resources, size of economy and number of employees.
[SOURCE:ISO/IEC Guide 17:2016, 3.1, modified — definition changed and NOTE replaced]
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- Scholz C., Stein V., Bechtel R., (2011), Human Capital Management Raus aus der Unverbindlichkeit, 3. Aufl. Köln: Luchterhand
- ILO DECLARATION OF FUNDAMENTAL PRINCIPLES AND RIGHTS
- ISO 30408, Human resource management — Guidelines on human governance
- ISO/IEC Guide 17: 2016, Guide for writing standards taking into account the needs of micro, small and medium-sized enterprises
- ISO 45001: 2018, Occupational health and safety management systems — Requirements with guidance for use
- CIPD, Reporting Human Capital, Illustrating your company’s true value. London, 2016
- CIMA/CIPD, People Measurement and reporting: From theory to practice. London, 2016
- GLOBAL REPORTING INITIATIVE
- ISO/TS 30407, Human resource management — Cost-Per-Hire
- UN Global Compact
- Australian standard 1885.1, 1990: Workplace Injury and Disease Recording Standard