scope:

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.