This document provides requirements and recommendations for human capital reporting and disclosure (HCRD). This document outlines a baseline for global and comprehensive internal and external HCRD applicable across organizations of all sizes and sectors, focusing on measuring factors that are within an organization's control.This document provides requirement and recommendations on the following core human capital reporting areas (HCAs):— workforce composition;— diversity;— costs;— productivity;— health, safety, and well-being;— leadership, culture and engagement;— compliance, ethics, and workforce relations;— recruitment;— mobility and succession planning;— workforce turnover;— skills, capabilities, and development.
This document provides requirements and recommendations for human capital reporting and disclosure (HCRD). This document outlines a baseline for global and comprehensive internal and external HCRD applicable across organizations of all sizes and sectors, focusing on measuring factors that are within an organization's control.
This document provides requirement and recommendations on the following core human capital reporting areas (HCAs):
— workforce composition;
— diversity;
— costs;
— productivity;
— health, safety, and well-being;
— leadership, culture and engagement;
— compliance, ethics, and workforce relations;
— recruitment;
— mobility and succession planning;
— workforce turnover;
— skills, capabilities, and development.
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; ? costs; ? diversity; ? leadership; ? organizational culture; ? organizational health, safety and well-being; ? productivity; ? 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.
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