ISO 30414-2018 PDF

Full title and description

St ISO 30414-2018 — Human resource management — Guidelines for internal and external human capital reporting. Provides a framework and a set of metrics to make human capital contribution transparent for internal management and for external stakeholders (investors, regulators, society), supporting workforce sustainability and decision-making.

Abstract

This standard gives guidance for internal and external human capital reporting (HCR). It defines core reporting areas and associated metrics (for example: costs, diversity, productivity, health & safety, skills and succession) and offers recommendations scaled for different organization sizes, including SMEs. The goal is clearer, comparable disclosure of the organization’s human capital inputs, outputs and outcomes.

General information

• Status: Withdrawn (revised by a later edition).
• Publication date: December 2018.
• Publisher: International Organization for Standardization (ISO).
• ICS / categories: 03.100.30 (Management of human resources).
• Edition / version: Edition 1 (2018).
• Number of pages: 35.

Facts above are from the ISO bibliographic record for ISO 30414:2018.

Scope

Applies to all organisations regardless of type, size or sector. Provides guidelines for designing and reporting a human capital reporting system for internal management use and for external disclosure. Core reporting areas include compliance and ethics; costs; diversity; leadership; organisational culture; organisational health, safety and well‑being; productivity; recruitment, mobility and turnover; skills and capabilities; succession planning; and workforce availability. The standard includes recommendations and notes on application for smaller organisations.

Key topics and requirements

• Establishing a human capital reporting framework (internal and external reporting objectives).
• Core human capital areas and recommended metrics (costs, diversity, productivity, health & safety, skills, turnover, succession, etc.).
• Guidance on data collection, metric definitions and transparency to enable comparability and auditability.
• Recommendations for tailoring metric sets for organisation size and capacity (SME guidance).
• Linking human capital reporting to governance, strategy and sustainability disclosures.

Typical use and users

Used by HR leaders, people analytics teams, sustainability and ESG reporting teams, internal and external auditors, boards and executive management, investors performing human-capital due diligence, HR consultants, and regulators interested in workforce disclosures. Typical outputs include HR dashboards, board-level human capital reports, sustainability/ESG reports and investor disclosures.

Related standards

Related ISO/TC 260 human resource management publications include ISO 30400 (vocabulary), ISO 30405 (recruitment guidance), ISO 30409 (workforce planning), ISO/TS 30407 (Cost‑Per‑Hire) and ISO 30408 (human governance); these provide complementary guidance on definitions, metrics and HR practices.

Keywords

human capital reporting, HCR, HR metrics, people analytics, workforce metrics, human resources, diversity, turnover, productivity, succession planning, employee well‑being, disclosure

FAQ

Q: What is this standard?

A: ISO 30414:2018 is an ISO standard giving guidelines for internal and external human capital reporting — a set of recommended human‑resource metrics and reporting practices to increase transparency about an organisation’s people-related inputs, activities and outcomes.

Q: What does it cover?

A: It covers selection of human-capital topics and metrics, definitions and measurement considerations, data collection and reporting practices, and guidance for tailoring reporting to organisational size and purpose (including SME recommendations).

Q: Who typically uses it?

A: HR leaders, people-analytics and workforce-planning teams, sustainability/ESG reporters, management and boards, auditors, HR consultants and investors seeking comparable human-capital information.

Q: Is it current or superseded?

A: ISO 30414:2018 has been withdrawn/replaced by a later edition; ISO published a revised ISO 30414 edition (requirements and recommendations for human capital reporting and disclosure) in 2025. Organisations should check whether to adopt the newer 2025 edition for current requirements.

Q: Is it part of a series?

A: Yes — it is part of the ISO/TC 260 series of human resource management standards (including ISO 30400, ISO 30405, ISO 30409, ISO 30408, ISO/TS 30407 and related technical reports/specifications) that together address HR vocabulary, governance, recruitment, workforce planning and HR metrics.

Q: What are the key keywords?

A: Human capital, human capital reporting, HR metrics, people analytics, workforce reporting, diversity, turnover, productivity, succession planning, employee well‑being.