ISO 30414:2025: Elevating Human Capital Reporting: From Compliance to Strategic Value

Here is information on the first update of ISO 30414 Human Resources and Human Capital standards.

A Focus on Value Creation
Highlights of Changes

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The revised ISO 30414:2025 standards signals a global shift in recognizing human capital as a key driver of long-term sustainability and organizational value creation, according to the abstract recently published by the International Organization for Standardization. By aligning with global ESG (environmental, social and governance) frameworks, strengthening governance, and introducing new metrics, ISO says the standard provides organizations with a comprehensive, outcomes-focused roadmap for transparent and impactful reporting.

The full standards can be purchased for about $250. Organizations do not need to be certified to use the standards to better their own practices.

Over 60 professionals mostly in Japan and Pakistan with a few in Europe and the US have received certifications in the standard, almost all of them by HR Metrics in Pakistan under the leadership of Zahid Mubarik. About a half-dozen companies have received ISO certifications in Europe, mostly conducted by 4C GROUP in Germany, whose Dr. Heiko Mauterer also serves on the ISO working group. See this EEA YouTube show featuring Affineon and Allianz.

A Focus on Value Creation

As regulations increasingly require disclosure of workforce metrics, this new edition positions organizations to meet governance expectations, build stakeholder trust, and—most importantly—unlock the full value of their people.

ISO says the 2025 revision goes much further than the original 2018 version to reorganize human capital metrics, deepen alignment with global sustainability reporting frameworks, expand areas of disclosure, and introduce guidance on emerging issues such as AI, ethics, and data governance.

The publication of the second edition of ISO 30414:2025 marks a significant step forward in how organizations measure, manage, and disclose their human capital, according to the ISO abstract.

First issued in 2018, the original standard provided a framework for consistent reporting of workforce-related metrics. “At its core, the update reframes human capital not as an organizational expense but as a strategic intangible asset—one that drives long-term performance, competitiveness, and sustainability.”

Highlights of Changes

Clearer categorization of metrics. One of the most important updates is the reallocation of metrics into two groups:

The revised ISO 30414:2025 signals a global shift in recognizing human capital as a key driver of long-term sustainability and organizational value creation, according to the abstract recently published by the International Organization for Standardization. By aligning with global ESG (environmental, social and governance frameworks, strengthening governance, and introducing new metrics, ISO says standard provides organizations with a comprehensive, outcomes-focused roadmap for transparent and impactful reporting.

As regulations increasingly require disclosure of workforce metrics, this new edition positions organizations to meet governance expectations, build stakeholder trust, and—most importantly—unlock the full value of their people.

ISO says the 2025 revision goes much further than the original 2018 version to reorganize human capital metrics, deepen alignment with global sustainability reporting frameworks, expand areas of disclosure, and introduces guidance on emerging issues such as AI, ethics, and data governance.

The publication of the second edition of ISO 30414:2025 marks a significant step forward in how organizations measure, manage, and disclose their human capital, according to the ISO abstract.

First issued in 2018, the original standard provided a framework for consistent reporting of workforce-related metrics. “At its core, the update reframes human capital not as an organizational expense but as a strategic intangible asset—one that drives long-term performance, competitiveness, and sustainability.”

Clearer categorization of metrics. One of the most important updates is the reallocation of metrics into two groups:

Requirements: baseline disclosures that organizations must report.
Recommendations: best practice disclosures for enhanced transparency.

This split is designed to help organizations prioritize compliance while also offering a roadmap for deeper reporting maturity.

Reorganized human capital areas (HCAs). The human capital areas have been restructured to align with organizational context, workflow, and impact. The goal is to create a more intuitive framework, enabling organizations to link reporting directly to strategic priorities and operational realities.

Alignment with global sustainability standards. The revised standard integrates human capital reporting into the broader sustainability landscape, drawing on established frameworks such as:

Global Reporting Initiative (GRI)
Sustainability Accounting Standards Board (SASB)
European Sustainability Reporting Standards (ESRS)
IFRS/ISSB Standards
Task Force on Climate-Related Financial Disclosures (TCFD)

By adopting a TCFD (Task Force on Climate-related Financial Disclosures)-style reporting format—covering governance, strategy, risk and opportunity, and metrics—the new edition ensures human capital reporting is comparable, decision-useful, and consistent across industries.

Expanded metrics and materiality considerations. The scope of disclosure has widened considerably, with new metrics introduced in critical areas:

Human rights and labor relations
Productivity and performance
Ethics and compliance
Health, safety, and well-being

The concept of materiality has been expanded, requiring organizations to explicitly consider AI-related risks and opportunities, along with ethical, legal, and governance dimensions.

Stronger emphasis on governance and data integrity. The 2025 edition introduces enhanced guidance on:

Data collection, privacy, and security responsibilities
The role of business acumen in interpreting and reporting human capital metrics
Expanded recommendations for small and medium-sized enterprises (SMEs)

This ensures reporting is not only comprehensive but also trustworthy and secure, according to the working group report.

Practical Guidance and Examples
To aid implementation, the standard now includes:

Expanded examples of human capital reports that combine metrics
A model disclosure report for large organizations, offering a template for practical adoption

These examples are intended to bridge the gap between theory and practice, making the framework accessible to organizations of all sizes.

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