prBAS ISO 30414:2026

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.