标准摘要
[中文适用范围]： AS ISO 30414:2025 提供了关于人力资源资本报告与披露（HCRD）的要求和建议。 [外文原描述]： 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.
英文名称Human resource management — Requirements and recommendations for human capital reporting and disclosure