ISO 30414:2018 pdf download.Human resource management - Guidelines for internal and external human capital reporting
1 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.
3.1 employee
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).
3.2 supervised worker
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
EXAMPLE Supervised workers include, for example, temporary/contingent workers.
3.3 independent contractors
persons or organizations working for an organization, a contractor or a sub-contractor, with a relationship determined by an agreement
EXAMPLE Independent contractors include, for example, consultants, suppliers and gig-workers.
3.4 small and medium-sized enterprise SME
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一definition changed and NOTE replaced]
4.1 General
In the context of the organization's strategy, values, leadership and business model, the following should be considered:
1. The principles which guide the measurement, analysis and reporting process.4.2 provides guiding principles.
NOTE A useful reference point is ISO 30408:2016, 6.1.
2. Relevant target groups and stakeholders. 4.3 identifies the relevant stakeholders.
3. Responsibilities for HCR and a process for collecting relevant data. 4.4 provides recommendations for tools and procedures for data collection.
4. The distinction between internal and external reporting. 4.5 gives further recommendations for reporting structures.
5. Human-capital-related risks and opportunities. 4.6 provides an overview about human capital risk areas.
6. Quantitative metrics relevant to human capital issues, which should be consistent over time. 4.7 provides classification of human capital areas for potential metrics, differentiated according to internal and external reporting. Annex A provides special recommendations for the adaption of the HCR-guidelines for SMEs.
7. Suitable reporting document [e.g. annual report, HR report (see ISO 30408), sustainability report,corporate social responsibility report, homepage], that can be used for internal and external reporting. The type of reporting mechanism for internal and external data includes formal statutory reporting methods, physical, digital, online or machine-readable formats as well as scorecard presentation of KPIs.4.8 gives recommendations for the use of reporting documents.ISO 30414 pdf download.