AS ISO 30414 pdf download

AS ISO 30414 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. 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.
3  Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 30400 and the following apply. ISO and IEC maintain terminological databases for use in standardization at the following addresses: — ISO Online browsing platform: available at https:// www .iso .org/ obp — IEC Electropedia: available at http:// www .electropedia .org/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 — definition changed and NOTE replaced]
4  Human capital reporting process
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. 8. Reporting frequency. 4.9 gives recommendations for reporting frequencies. HCR provides insight that will help external and internal stakeholders interpret the metrics, while disclosing any material risks or any other material information related to human capital. In some instances, the context or strategy of an organization may require the identification of other key metrics and the necessary data elements that need to be captured and reported. The captured human capital metrics signal the consistency between an organization’s strategy and its governance. The external and internal metrics can support decision-making processes and management of human- capital-related issues. HCR provides material information and insight that will help external and internal stakeholders to interpret the metrics and identify the organization’s human capital risks and opportunities.