This Standard adopts ISO 30414:2018, which 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 Standard defines the terms and definitions used throughout human resource management Standards, e.g. “employee” and “independent contractor”.This document provides guidelines on the following core HCR areas:(a) Compliance and ethics.(b) Costs.(c) Diversity.(d) Leadership.(e) Organizational culture.(f) Organizational health, safety and well-being.(g) Productivity.(h) Recruitment, mobility and turnover.(i) Skills and capabilities.(j) Succession planning.(k) Workforce availability.