ISO 30414:2018 - Human Resource Management: Guidelines for Internal and External Human Capital Reporting

Percentage of critical positions that have identified and prepared successors.

• Succession effectiveness report
• Readiness assessment
• Successor coverage matrix
• Critical role inventory

• Coverage gaps on critical roles
• Readiness ratings inflated
• Successor development plans missing

Percentage of succession candidates assessed as ready for their target roles.

• Succession effectiveness report
• Readiness assessment
• Successor coverage matrix
• Critical role inventory

• Coverage gaps on critical roles
• Readiness ratings inflated
• Successor development plans missing

Ratio of identified successors to critical leadership and management positions.

• Succession effectiveness report
• Readiness assessment
• Successor coverage matrix
• Critical role inventory

• Coverage gaps on critical roles
• Readiness ratings inflated
• Successor development plans missing

Total headcount including full-time, part-time, and temporary employees.

• Headcount report
• FTE calculation
• Absenteeism dashboard
• Contingent workforce register

• Headcount definition inconsistent
• FTE conversion rules unclear
• Contingent workforce hidden

Total workforce measured in full-time equivalent units.

• Headcount report
• FTE calculation
• Absenteeism dashboard
• Contingent workforce register

• Headcount definition inconsistent
• FTE conversion rules unclear
• Contingent workforce hidden

Rate of unplanned employee absence as a proportion of total scheduled work time.

• Headcount report
• FTE calculation
• Absenteeism dashboard
• Contingent workforce register

• Headcount definition inconsistent
• FTE conversion rules unclear
• Contingent workforce hidden

Number and proportion of contingent (non-permanent) workers in the total workforce.

• Headcount report
• FTE calculation
• Absenteeism dashboard
• Contingent workforce register

• Headcount definition inconsistent
• FTE conversion rules unclear
• Contingent workforce hidden

Metric tracking the number of formal grievances filed by employees within the reporting period.

• Grievance register
• Disciplinary action log
• Ethics training completion report
• External audit findings

• Grievance categories inconsistent
• Disciplinary outcomes not tracked
• Training completion under 95%

Metric tracking disciplinary actions completed including types and outcomes.

• Grievance register
• Disciplinary action log
• Ethics training completion report
• External audit findings

• Grievance categories inconsistent
• Disciplinary outcomes not tracked
• Training completion under 95%

Metric tracking the percentage of employees who have completed ethics and compliance training.

• Grievance register
• Disciplinary action log
• Ethics training completion report
• External audit findings

• Grievance categories inconsistent
• Disciplinary outcomes not tracked
• Training completion under 95%

Metric tracking the number of disputes escalated to external resolution bodies.

• Grievance register
• Disciplinary action log
• Ethics training completion report
• External audit findings

• Grievance categories inconsistent
• Disciplinary outcomes not tracked
• Training completion under 95%

Metric tracking findings from external audits related to workforce compliance.

• Grievance register
• Disciplinary action log
• Ethics training completion report
• External audit findings

• Grievance categories inconsistent
• Disciplinary outcomes not tracked
• Training completion under 95%

Total compensation and benefits costs as a proportion of revenue or operating costs.

• Total workforce cost report
• Cost per hire calculation
• Revenue per employee analysis
• External workforce spend

• Cost categories not standardized
• Contractor costs excluded
• Revenue per employee not benchmarked

Costs associated with external workforce (contractors, temporary workers) as a proportion of total workforce costs.

• Total workforce cost report
• Cost per hire calculation
• Revenue per employee analysis
• External workforce spend

• Cost categories not standardized
• Contractor costs excluded
• Revenue per employee not benchmarked

Average recruitment cost per new hire including direct and indirect costs.

• Total workforce cost report
• Cost per hire calculation
• Revenue per employee analysis
• External workforce spend

• Cost categories not standardized
• Contractor costs excluded
• Revenue per employee not benchmarked

Total revenue divided by the total number of employees to measure workforce productivity in financial terms.

• Total workforce cost report
• Cost per hire calculation
• Revenue per employee analysis
• External workforce spend

• Cost categories not standardized
• Contractor costs excluded
• Revenue per employee not benchmarked

Distribution of workforce across age groups at various organizational levels.

• Diversity report by age/gender/disability
• Leadership diversity scorecard
• Pay equity analysis
• Inclusion survey results

• Self-identification rates low
• Intersectional analysis missing
• Leadership pipeline not diverse

Gender distribution across organizational levels and job categories.

• Diversity report by age/gender/disability
• Leadership diversity scorecard
• Pay equity analysis
• Inclusion survey results

• Self-identification rates low
• Intersectional analysis missing
• Leadership pipeline not diverse

Proportion of employees with disabilities within the workforce.

• Diversity report by age/gender/disability
• Leadership diversity scorecard
• Pay equity analysis
• Inclusion survey results

• Self-identification rates low
• Intersectional analysis missing
• Leadership pipeline not diverse

Demographic composition of the leadership and management team.

• Diversity report by age/gender/disability
• Leadership diversity scorecard
• Pay equity analysis
• Inclusion survey results

• Self-identification rates low
• Intersectional analysis missing
• Leadership pipeline not diverse

Metric measuring the level of trust employees have in organizational leadership.

• Leadership trust survey
• Span of control analysis
• Leadership development plan
• Succession ready list

• Trust survey response rates low
• Spans too wide in operations
• Development plan completion poor

Average number of direct reports per manager or supervisor.

• Leadership trust survey
• Span of control analysis
• Leadership development plan
• Succession ready list

• Trust survey response rates low
• Spans too wide in operations
• Development plan completion poor

Investment in and participation rates for leadership development programmes.

• Leadership trust survey
• Span of control analysis
• Leadership development plan
• Succession ready list

• Trust survey response rates low
• Spans too wide in operations
• Development plan completion poor

Measures of employee engagement, satisfaction, or commitment through surveys or assessments.

• Engagement survey report
• Retention rate analysis
• Exit interview themes
• Culture index

• Engagement scores not actioned
• Retention not segmented by tenure
• Exit themes not closed

Percentage of employees retained during the reporting period indicating organizational culture health.

• Engagement survey report
• Retention rate analysis
• Exit interview themes
• Culture index

• Engagement scores not actioned
• Retention not segmented by tenure
• Exit themes not closed

Number of working hours lost due to workplace injuries and accidents.

• Lost time injury register
• Occupational accident report
• Fatality register
• Safety leading indicators

• Under-reporting of near misses
• Lost time definition inconsistent
• Leading indicators not tracked

Total number of occupational accidents including severity classification.

• Lost time injury register
• Occupational accident report
• Fatality register
• Safety leading indicators

• Under-reporting of near misses
• Lost time definition inconsistent
• Leading indicators not tracked

Fatality count from work-related incidents during the reporting period.

• Lost time injury register
• Occupational accident report
• Fatality register
• Safety leading indicators

• Under-reporting of near misses
• Lost time definition inconsistent
• Leading indicators not tracked

Financial productivity metric measuring earnings or revenue generated per employee.

• EBIT per employee report
• Human capital ROI calculation
• Productivity benchmark
• Output per FTE

• EBIT allocation method unclear
• ROI not tied to investment
• Benchmarks stale

Return on investment for human capital calculated as revenue minus operating expenses divided by human capital costs.

• EBIT per employee report
• Human capital ROI calculation
• Productivity benchmark
• Output per FTE

• EBIT allocation method unclear
• ROI not tied to investment
• Benchmarks stale

Total number of positions filled through internal and external recruitment during the reporting period.

• Positions filled report
• Time to fill dashboard
• Turnover rate by segment
• Internal mobility scorecard

• Time to fill not segmented
• Voluntary vs involuntary turnover blurred
• Internal mobility under-tracked

Average time in days from job opening to acceptance of offer.

• Positions filled report
• Time to fill dashboard
• Turnover rate by segment
• Internal mobility scorecard

• Time to fill not segmented
• Voluntary vs involuntary turnover blurred
• Internal mobility under-tracked

Percentage of employees who left the organization during the reporting period, by voluntary and involuntary.

• Positions filled report
• Time to fill dashboard
• Turnover rate by segment
• Internal mobility scorecard

• Time to fill not segmented
• Voluntary vs involuntary turnover blurred
• Internal mobility under-tracked

Rate of internal transfers, promotions, and lateral moves within the organization.

• Positions filled report
• Time to fill dashboard
• Turnover rate by segment
• Internal mobility scorecard

• Time to fill not segmented
• Voluntary vs involuntary turnover blurred
• Internal mobility under-tracked

Total investment in employee development and training programmes.

• Training cost report
• Participation rate dashboard
• Competency assessment results
• Skills inventory

• Training spend not tied to outcomes
• Participation skewed to headquarters
• Competency frameworks outdated

Percentage of employees who participated in training and development activities.

• Training cost report
• Participation rate dashboard
• Competency assessment results
• Skills inventory

• Training spend not tied to outcomes
• Participation skewed to headquarters
• Competency frameworks outdated

Proportion of employees meeting or exceeding competency standards for their roles.

• Training cost report
• Participation rate dashboard
• Competency assessment results
• Skills inventory

• Training spend not tied to outcomes
• Participation skewed to headquarters
• Competency frameworks outdated

Report total headcount, FTE, contingent workforce, and absenteeism.

• HRIS headcount
• FTE methodology
• Absence reports

• Contingent count missing

Report on grievances, disputes, sanctions, training completion, and ethics concerns.

• Grievance log
• Sanctions register
• Ethics training records

• No anonymous reporting metrics

Report total workforce costs, external workforce costs, recruitment cost, turnover cost.

• Payroll reports
• Cost per hire calc
• Turnover cost model

• Contractor costs excluded

Report engagement, satisfaction, retention, and culture survey results.

• Engagement scores
• Pulse surveys
• ENPS

• Low response rates

Collect HC data from authoritative sources and validate accuracy.

• Data lineage
• Validation procedures
• Source mapping

• No data lineage
• Spreadsheet sources unvalidated

Report workforce diversity by age, gender, disability, and other relevant indicators.

• Diversity dashboard
• Pay equity analysis

• Only gender reported
• No pay gap analysis

Establish governance for HC reporting including approval and assurance.

• Reporting charter
• Approval log
• Assurance reports

• No independent assurance

Report lost time injuries, accidents, fatalities, and well being program participation.

• LTIFR
• OSHA logs
• Well being program data

• Contractor data omitted

Review and refine HC metrics to align with strategy and stakeholder needs.

• Metric review minutes
• Change log

• Metrics unchanged for years

Report leadership trust, span of control, and leadership development indicators.

• Engagement survey
• Span of control report
• Leadership program data

• No trust index
• Self reported only

Report internal mobility rate, promotion rate, and internal hire ratio.

• Internal mobility report
• Promotion data
• Internal hire ratio

• Lateral moves uncounted

Apply principles of materiality, comparability, completeness, accuracy, and stakeholder relevance.

• Reporting principles document
• Materiality assessment

• No materiality basis
• Inconsistent definitions

Report human capital ROI, revenue per FTE, and profit per FTE.

• HCROI calc
• Revenue per FTE
• Methodology note

• FTE definition inconsistent

Report time to fill, quality of hire, cost of hire, and acceptance rate.

• ATS reports
• Quality of hire survey
• Time to fill calc

• Quality of hire missing

Define reporting frequency and benchmark against external comparators.

• Reporting calendar
• Benchmark subscriptions
• Trend analysis

• No external benchmark

Determine internal and external HC reporting audiences and metric sets.

• Audience map
• Metric inventory
• Reporting calendar

• External report inconsistent with internal

Report training investment, skills coverage, and learning hours per employee.

• LMS reports
• Skills inventory
• Training spend

• Skills inventory absent

Report succession readiness, bench strength, and successor coverage ratio.

• Succession plans
• 9 box
• Coverage ratio report

• No bench for critical roles

Report total, voluntary, involuntary, and critical role turnover.

• Turnover report
• Exit interview themes
• Critical role list

• Critical role definition missing