Human Capital Report Template (ISO 30414:2025)

Workforce report aligned with ISO 30414:2025: materiality, governance, strategy, metric framework, results, targets, variance, data quality, disclosure

HR·인사 운영전체ISO 30414:2025 (2nd ed., cited only); SEC Regulation S-K Item 101(c)(2)(ii)human capital report업데이트됨 2026. 10. 29.

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사용법: Use it when you report workforce metrics to the executive team, the board or investors. Fill the materiality approach and the metric framework with your own definitions first, then collect data. The main pitfall is a list of metrics without variance explanations and actions.

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Human Capital Report: [Organisation name], [reporting period]

Report on the organisation's workforce for internal management and external disclosure: reporting basis and materiality, governance, strategy, a defined metric set grouped by human capital area, results with targets and variance explanations, data quality and the disclosure plan. Structure aligned with ISO 30414:2025, Human resource management: Requirements and recommendations for human capital reporting and disclosure (second edition, published August 2025), which organises reporting around 11 human capital areas and sets a baseline of 14 required metrics. ISO 30414 is a paid standard: it is cited by name and public structure only, and no wording, metric definition or table from it is reproduced. Dated notes cover US Regulation S-K and EU sustainability reporting. The example organisation and all figures are fictional. Replace every [bracketed] value and every row marked Example.

Document control

Field	Value
Document ID	[HR-HCR-2026] (Example)
Organisation	[Kestrelvane Instruments Group] (Example, fictional laboratory instrument maker, 1,340 workers in two EU Member States, the UK and the US)
Reporting period	[1 January to 31 December 2026] (Example)
Reporting basis	[Structure aligned with ISO 30414:2025; definitions in section 5 are the organisation's own]
Audience	[Internal: executive team and board people committee / External: annual report section]
Materiality approach	[Stated in section 2.1]
Entities in scope	[KV-EU1, KV-EU2, KV-UK, KV-US] (Example)
Assurance	[None / internal audit review / limited assurance by an external provider]
Version	[1.0]
Status	[Draft / Reviewed / Approved / Published]
Owner	[@head-of-people-analytics]
Approvers/reviewers	[@chief-people-officer], [@chief-financial-officer], [board people committee]
Last updated	YYYY-MM-DD
Classification	[Internal / Public after approval]

Approvals

Role	Name	Decision	Date
Chief People Officer	[@name]	[Approved]	YYYY-MM-DD
Chief Financial Officer	[@name]	[Cost and productivity figures reconciled to the accounts]	YYYY-MM-DD
Board people committee chair	[@name]	[Noted]	YYYY-MM-DD

Revision history

Version	Date	Author	Change
0.1	2027-01-20	[@author]	Example: metric set and definitions approved
0.9	2027-02-14	[@author]	Example: figures reconciled to payroll and finance
1.0	2027-03-02	[@author]	Example: approved; external extract prepared for the annual report

1. Purpose, audience and reporting basis
2. Materiality and scope
3. Governance of human capital
4. Workforce strategy
5. Metric framework
6. Results by human capital area
7. Targets and variance explanations
8. Data quality, privacy and assurance
9. Disclosure plan
Glossary and references
Standard and licence note

1. Purpose, audience and reporting basis

1.1 Purpose

This report shows how [Kestrelvane Instruments Group] attracts, develops, deploys and retains the people it needs to deliver its strategy, and what the workforce costs and returns. It supports decisions by the executive team and gives the board and external readers a consistent view across years.

1.2 Reporting basis

Framework or rule	How it is used	Status checked
ISO 30414:2025 (second edition)	Structure: 11 human capital areas, governance, strategy, metrics and variance explanations; materiality interpretation stated; baseline metrics mapped in section 5	Edition and changes from ISO TC 260 announcement, 2025-08-24
US Regulation S-K, Item 101(c)(2)(ii) (17 CFR 229.101)	For SEC registrants: describe human capital resources, including the number of employees and the measures or objectives the company focuses on in managing the business, to the extent material	2026-10-30
EU sustainability reporting (CSRD, ESRS S1 Own workforce)	Where the entity is in scope. The Omnibus I Directive (Directive (EU) 2026/470, transposition by 2027-03-19) limits the CSRD to undertakings or groups with on average more than 1,000 employees and net turnover above EUR 450 million; the simplified ESRS are in Commission Delegated Regulation (EU) 2026/1563. Example: with revenue of EUR 318.0 million the group is below the turnover threshold, so ESRS S1 alignment would be voluntary; confirm under the national transposition law	2026-10-30, as summarised in `finance/sustainability-double-materiality-assessment`; check the official texts
ISSB (IFRS S1)	Where sustainability-related risks from the workforce are material to investors	See `finance/issb-sustainability-disclosure`
Directive (EU) 2023/970	Gender pay gap figures reused from the pay transparency report	See `hr/pay-transparency-gap-report`

1.3 Internal and external versions

The full report (all sections) goes to the executive team and the board people committee. The external extract (section 9) contains the material metrics, the narrative on strategy and the variance explanations, with the same definitions as the internal report.

2. Materiality and scope

2.1 Materiality interpretation

[Kestrelvane] applies [double materiality: a metric is material if the workforce matter could reasonably affect the group's financial position or performance, or if the group's activities have a significant impact on its workers] (Example). The assessment was refreshed on [date], using workforce risks from the enterprise risk register and input from the works councils and the employee forum. See the Double Materiality Assessment (finance/sustainability-double-materiality-assessment).

2.2 Organisational scope and consolidation

Entity	Country type	Headcount 31 Dec	FTE 31 Dec	Women	Women share	Consolidated?
KV-EU1 (Example)	EU Member State	640	612.0	250	39.1%	Yes
KV-EU2 (Example)	EU Member State	310	292.5	118	38.1%	Yes
KV-UK (Example)	United Kingdom	180	171.0	71	39.4%	Yes
KV-US (Example)	United States	210	206.0	73	34.8%	Yes
Group		1,340	1,281.5	512	38.2%

ISO 30414:2025 adds guidance for groups and multi-unit organisations on when to consolidate and when to report units separately. Example decision: the group consolidates all four entities because they share one HR system and pay framework; entity-level figures are shown where local law requires separate reporting (for example the EU pay transparency report for KV-EU1).

2.3 Workforce outside headcount

Group	Count or FTE	Included in metrics?	Note
Agency workers	[62 FTE average] (Example)	Health and safety only	Hours included in LTIFR
Independent contractors	[35] (Example)	No	Disclosed as a number
Interns and apprentices	[28] (Example)	Yes, in headcount

3. Governance of human capital

Body	Role in human capital	Frequency	Metrics reviewed
Board people committee	Oversees workforce strategy, culture, leadership succession and reward policy	Quarterly	HCR-02, HCR-03, HCR-11, HCR-17, HCR-18 (Example)
Executive team	Owns the workforce plan and targets	Monthly	Full dashboard
Health and safety committee	Monitors safety and wellbeing performance	Monthly	HCR-13, HCR-14
Works councils and employee forum	Consulted on policies and on this report's workforce narrative	Twice a year	Selected metrics

Data governance. The HR system is the single source for headcount and movements; payroll for pay and workforce cost; the learning system for training; the safety system for incidents. Each metric in section 5 names a data owner. Definitions are version controlled; any change is logged in section 7.3.

AI and analytics. Any automated tool used in hiring, scheduling or performance analysis is listed with its purpose and human oversight, in line with the AI system inventory (ai-data/ai-system-inventory).

4. Workforce strategy

Example narrative: the group's 2026 to 2028 plan moves revenue from instrument sales towards software-enabled service contracts. This needs about 60 more field service technicians and 25 more software engineers by 2028, while assembly roles stay flat as automation increases.

Strategic workforce priority	Risk if unmet	Main actions	Lead metrics
SP-01 (Example) Build service and software capability	Service contract growth slows	Graduate technician programme, internal reskilling from assembly to service	HCR-05 internal fill rate, HCR-09 training hours
SP-02 (Example) Retain engineers and scientists	Product roadmap delays	Career framework, pay equity review, manager training	HCR-03 voluntary turnover, HCR-17 pay gap
SP-03 (Example) Strengthen leadership pipeline	Key-person risk	Succession plans for critical roles, leadership programme	HCR-11 succession coverage, HCR-12 women in leadership
SP-04 (Example) Safe and healthy work	Harm to workers, lost time	Field service lone-working controls, psychosocial risk assessment	HCR-13 LTIFR, HCR-14 absence rate

5. Metric framework

Each metric is mapped to one human capital area. The area names below are short labels used by this organisation; ISO 30414:2025 has 11 human capital areas, and its second edition refined several area titles from the 2018 edition. Use the exact titles and the list of required baseline metrics from your licensed copy when you claim alignment.

Metric ID	Area (organisation label)	Metric	Formula (own definition)	Data owner	External?
HCR-01	Workforce availability	Headcount and FTE	Count of employees on 31 Dec; FTE as contracted hours / full-time hours	HR systems lead	Yes
HCR-02	Recruitment, mobility and turnover	Total turnover rate	Leavers in period / average headcount x 100	People analytics	Yes
HCR-03	Recruitment, mobility and turnover	Voluntary turnover rate	Voluntary leavers / average headcount x 100	People analytics	Yes
HCR-04	Recruitment, mobility and turnover	Average time to fill	Days from approved vacancy to accepted offer, mean	Talent acquisition	No
HCR-05	Recruitment, mobility and turnover	Internal fill rate	Vacancies filled internally / all vacancies filled x 100	Talent acquisition	Yes
HCR-06	Recruitment, mobility and turnover	Early turnover	External hires who left within 12 months / external hires x 100	People analytics	No
HCR-07	Costs	Workforce cost	Salaries, variable pay, social charges, benefits, pensions, agency and training costs	Finance	Yes
HCR-08	Productivity	Revenue per FTE and human capital ROI	Revenue / FTE; (revenue - (operating cost - workforce cost)) / workforce cost	Finance	Yes
HCR-09	Skills and capabilities	Training hours and cost per employee	Formal learning hours / headcount; learning cost / headcount	Learning lead	Yes
HCR-10	Organisational culture	Engagement (eNPS) and survey response	Promoters minus detractors in percent; responses / invited	People analytics	Yes
HCR-11	Succession planning	Succession coverage	Critical roles with at least one ready-now successor / critical roles x 100	Talent lead	Yes
HCR-12	Leadership and diversity	Women in leadership	Women in manager roles / all manager roles x 100	People analytics	Yes
HCR-13	Health, safety and wellbeing	Lost-time injury frequency rate (LTIFR)	Lost-time injuries / hours worked x 1,000,000	Health and safety lead	Yes
HCR-14	Health, safety and wellbeing	Absence rate	Days lost to sickness absence / scheduled working days x 100	HR systems lead	Yes
HCR-15	Compliance and ethics	Code of conduct training completion	Employees completing / employees required x 100	Compliance	Yes
HCR-16	Compliance and ethics	Speak-up reports and outcomes	Reports received; share substantiated	Compliance	Yes
HCR-17	Diversity	Gender pay gap (mean)	As defined in the pay transparency report	Reward lead	Yes
HCR-18	Leadership	Span of control	Non-manager headcount / manager headcount	People analytics	No

6. Results by human capital area

Example results for the group, calendar year 2026 (prior year 2025 in brackets where available). Opening headcount 1,322, external hires 163, leavers 145, closing headcount 1,340, average headcount 1,331.

6.1 Workforce availability, recruitment, mobility and turnover

Metric	Result	Prior	Counts
HCR-01 Headcount and FTE (Example)	1,340 / 1,281.5 FTE	(1,322)	See section 2.2
HCR-02 Total turnover (Example)	10.9%	(11.6%)	145 leavers / 1,331
HCR-03 Voluntary turnover (Example)	8.9%	(9.4%)	118 / 1,331
Involuntary turnover (Example)	2.0%	(2.2%)	27 / 1,331
HCR-04 Average time to fill (Example)	41 days	(47 days)	163 external hires
Offer acceptance rate (Example)	88.1%	(85.0%)	163 accepted / 185 offers
HCR-05 Internal fill rate (Example)	26.2%	(21.0%)	58 internal / 221 vacancies filled
HCR-06 Early turnover (Example)	8.6%	(10.1%)	14 of 163 hires left within 12 months

Comment: voluntary turnover fell after the career framework launch. The internal fill rate rose as 31 assembly workers moved into technician roles through the reskilling programme.

6.2 Costs and productivity

Metric	Result	Basis
HCR-07 Workforce cost (Example)	EUR 112.4 million	35.3% of revenue, 38.8% of operating cost
Workforce cost per FTE (Example)	EUR 87,710	112.4 million / 1,281.5
HCR-08 Revenue per FTE (Example)	EUR 248,147	Revenue EUR 318.0 million / 1,281.5
HCR-08 Human capital ROI (Example)	1.25	(318.0 - (289.5 - 112.4)) / 112.4

Comment: human capital ROI reads as each euro of workforce cost returning 1.25 euros after non-workforce operating costs. Read it with care: it moves with prices and product mix as well as with the workforce.

6.3 Skills and capabilities

Metric	Result	Prior	Basis
HCR-09 Training hours per employee (Example)	24.0	(21.5)	32,160 hours / 1,340
HCR-09 Training cost per employee (Example)	EUR 800	(EUR 760)	EUR 1,072,000 / 1,340
Workers reskilled into service roles (Example)	31	(12)	Completed programme

6.4 Organisational culture, leadership and succession

Metric	Result	Prior	Basis
HCR-10 Engagement eNPS (Example)	+18	(+11)	Annual survey
HCR-10 Survey response rate (Example)	81%	(76%)	Responses / invited
HCR-11 Succession coverage (Example)	70.8%	(58.3%)	17 of 24 critical roles
HCR-12 Women in leadership (Example)	27.0%	(25.0%)	41 of 152 managers
HCR-18 Span of control (Example)	7.8	(7.6)	1,188 non-managers / 152 managers

6.5 Health, safety and wellbeing

Metric	Result	Prior	Basis
HCR-13 LTIFR (Example)	1.83	(2.41)	4 lost-time injuries / 2,180,000 hours x 1,000,000
HCR-14 Absence rate (Example)	3.50%	(3.80%)	9,860 days lost / 281,930 scheduled days (1,281.5 FTE x 220 days)
Fatalities (Example)	0	(0)	All workers including agency

6.6 Diversity, compliance and ethics

Metric	Result	Prior	Basis
Women in workforce (Example)	38.2%	(37.5%)	512 / 1,340
HCR-17 Gender pay gap, mean, KV-EU1 (Example)	8.4%	(first report)	From `hr/pay-transparency-gap-report`
HCR-15 Code of conduct training completion (Example)	97.6%	(95.2%)	1,308 / 1,340
HCR-16 Speak-up reports (Example)	11 received, 4 substantiated	(9, 3)	Whistleblowing case log
Formal grievances (Example)	9	(12)	Grievance log

7. Targets and variance explanations

7.1 Targets and results

Metric	2026 target	2026 result	Variance	Explanation	2027 target
HCR-03 Voluntary turnover (Example)	9.0% or lower	8.9%	Met	Career framework and pay review	8.5% or lower
HCR-05 Internal fill rate (Example)	30%	26.2%	3.8 points below	Engineering vacancies needed external hires; reskilling cohort smaller than planned	30%
HCR-11 Succession coverage (Example)	75%	70.8%	4.2 points below	Two successors left; one new critical role created	80%
HCR-12 Women in leadership (Example)	28%	27.0%	1.0 point below	Fewer manager vacancies than forecast	30% by 2028
HCR-13 LTIFR (Example)	2.0 or lower	1.83	Met	Field service lone-working controls	1.6 or lower
HCR-17 Gender pay gap KV-EU1 (Example)	Baseline year	8.4%	Not applicable	First report; remediation in CAT-04	See pay report

7.2 Variance analysis flow

Every metric outside its tolerance goes through the same steps before the report is approved.

7.3 Definition changes

Metric	Change	Effect	Restated prior year?
HCR-14 (Example)	Scheduled days now 220 per FTE instead of 225	Absence rate up about 0.08 points	Yes, prior year restated to 3.80%

8. Data quality, privacy and assurance

Check	Method	Result
Headcount reconciliation	HR system against payroll on 31 Dec	Difference of 0 after correcting 3 late leavers (Example)
Cost reconciliation	Workforce cost against general ledger	Within 0.5% (Example)
Safety data	Lost-time cases checked against incident files	4 of 4 confirmed (Example)
Small groups	Suppress any figure for a group of fewer than [five] people	Applied in section 6
Assurance	[Internal audit review of HCR-02, HCR-07, HCR-13] (Example)	[Opinion and date]

Personal data used for this report is processed under the worker privacy notice and recorded in the records of processing (compliance/gdpr-ropa). The report contains aggregates only.

9. Disclosure plan

Channel	Audience	Metrics	Timing	Owner
Board people committee pack	Board	All	Quarterly	[@head-of-people-analytics]
Annual report, human capital section	Investors, public	HCR-01 to HCR-03, HCR-05, HCR-07, HCR-08, HCR-09 to HCR-17	With annual results	[@chief-financial-officer]
US Form 10-K human capital description (if an SEC registrant)	Investors	Employee numbers and material measures	Annual	[@general-counsel]
Sustainability statement (if in scope)	Investors, public	Own workforce disclosures under the applicable ESRS	Annual	[@sustainability-lead]
Intranet	Workers	Summary, engagement results, actions	After approval	[@internal-comms]

Glossary and references

Term	Meaning in this report
Human capital	The knowledge, skills, abilities and health of the workforce, and how they create value
Headcount	Number of employees on a date
FTE	Full-time equivalent: contracted hours divided by full-time hours
Average headcount	Opening plus closing headcount, divided by two
Critical role	A role whose vacancy would materially delay strategy delivery
eNPS	Employee net promoter score: share of promoters minus share of detractors
LTIFR	Lost-time injuries per million hours worked
Materiality	The organisation's stated test for which matters to report (section 2.1)

References (checked 2026-10-30):

ISO 30414:2025, Human resource management: Requirements and recommendations for human capital reporting and disclosure, second edition. Public description of changes: ISO TC 260 news, 24 August 2025: https://committee.iso.org/sites/tc260/home/news/content-left-area/news-and-updates/iso-30414-2025-strengthening-hum.html
17 CFR 229.101(c)(2)(ii) (Regulation S-K, human capital resources): https://www.law.cornell.edu/cfr/text/17/229.101
Directive (EU) 2023/970 (pay transparency): https://eur-lex.europa.eu/eli/dir/2023/970/oj
Related templates: Pay Transparency and Gender Pay Gap Report (hr/pay-transparency-gap-report), Employee Handbook (hr/employee-handbook), ISSB Sustainability Disclosure (finance/issb-sustainability-disclosure), Double Materiality Assessment (finance/sustainability-double-materiality-assessment), AI System Inventory (ai-data/ai-system-inventory), GDPR Records of Processing (compliance/gdpr-ropa).

Standard and licence note

Structure aligned with ISO 30414:2025 (second edition), cited by name, edition and the public structure described by ISO TC 260 (11 human capital areas, a baseline of 14 required metrics, governance, strategy, metrics and variance explanations). No text, metric definition or table from the standard is reproduced; the metric definitions, area labels and all wording are original to this collection. US Regulation S-K is a public-domain federal rule cited by section. EU sustainability reporting is summarised after the Omnibus I Directive (EU) 2026/470; check the current texts and the national transposition law. The Kestrelvane Instruments Group example and all figures are fictional. Check the current edition and official texts before use. This is a documentation format, not legal, financial or accounting advice.

Official text: ISO, purchase or licensed access: https://www.iso.org/standard/86106.html (also available from national standards bodies).

Template licence: MIT.