# 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*.

<!--
Guidance: How to use this template
- Decide the audience first (section 1). An internal report for the
  executive team can hold every metric; an external disclosure holds
  the material metrics with consistent definitions year to year.
- Fill the metric framework (section 5) before collecting data. Each
  metric needs an ID, a definition written by you, a formula, a data
  owner and a scope. Map each metric to the ISO 30414:2025 area and,
  where you claim alignment, to the required baseline metrics listed in
  your licensed copy of the standard.
- ISO 30414:2025 asks organisations to state which interpretation of
  materiality they apply and to give quantitative and qualitative
  disclosures with a governance, strategy, metrics and variance
  structure (as described in ISO TC 260's public announcement). This
  template follows that shape; check the clause text in your copy.
- Keep personal data out of the report: aggregates only, with small
  groups suppressed (section 8).
- 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`),
  Injury and Illness Log (`hr/injury-illness-log`).
- Common pitfall: a long list of metrics with no explanation of what
  changed, why, and what management will do about it.
-->

## Document control

<!-- Guidance: Record the reporting basis and the assurance level, because readers compare reports across years and organisations. Name the data owner for each source system. -->

| 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 |

## Contents

- [1. Purpose, audience and reporting basis](#1-purpose-audience-and-reporting-basis)
- [2. Materiality and scope](#2-materiality-and-scope)
- [3. Governance of human capital](#3-governance-of-human-capital)
- [4. Workforce strategy](#4-workforce-strategy)
- [5. Metric framework](#5-metric-framework)
- [6. Results by human capital area](#6-results-by-human-capital-area)
- [7. Targets and variance explanations](#7-targets-and-variance-explanations)
- [8. Data quality, privacy and assurance](#8-data-quality-privacy-and-assurance)
- [9. Disclosure plan](#9-disclosure-plan)
- [Glossary and references](#glossary-and-references)
- [Standard and licence note](#standard-and-licence-note)

## 1. Purpose, audience and reporting basis

<!-- Guidance: Purpose: say why the report exists and which frameworks it answers. Questions: is it for management decisions, investors, regulators or all three? Which legal disclosures apply (for example US Regulation S-K or EU sustainability reporting)? Pitfall: claiming conformity with ISO 30414 without meeting its requirements; say "aligned with" unless you have checked every requirement in the licensed text. -->

### 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

<!-- Guidance: Purpose: state how the organisation decided which metrics matter and which entities are included. Questions: is materiality financial (investor view), impact-based (people and society) or both? How are joint ventures, contractors and acquisitions handled? Pitfall: dropping a metric that looks bad without explaining why it is no longer material. -->

### 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

<!-- Guidance: Purpose: show who oversees workforce matters and how data is controlled. Questions: which board committee oversees human capital, how often, and with which metrics? Who owns each data source? Pitfall: governance described as a structure chart with no decisions or frequency. -->

| 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

<!-- Guidance: Purpose: connect the numbers to the business strategy. Questions: which capabilities does the strategy need over three years, where are the gaps and risks, and what is the plan to close them? Pitfall: a strategy section that does not mention any metric, so readers cannot see whether it worked. -->

*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

<!-- Guidance: Purpose: define every metric so that it can be reproduced next year. Questions: does each metric have a formula, scope, owner and an ISO 30414:2025 area? Which are external? Pitfall: copying definitions from the standard; write your own and note the area mapping only. -->

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

<!-- Guidance: Purpose: present results with the prior period and a short comment for each area. Questions: are figures reconciled to payroll and finance, and is the period comparable to last year? Pitfall: percentages without the counts behind them. -->

*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

<!-- Guidance: Purpose: explain the gap between target and result and say what management will do. Questions: is each variance explained by cause, not just restated? Are definition changes disclosed? Pitfall: moving targets after the year ends. -->

### 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.

```mermaid
flowchart LR
  A["Metric result"] --> B{"Within tolerance of target?"}
  B -- "Yes" --> C["Report as met, short comment"]
  B -- "No" --> D["Find causes with data owner"]
  D --> E["Explain variance and actions"]
  E --> F["Executive team agrees next-year target"]
  F --> G["Board people committee review"]
```

### 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

<!-- Guidance: Purpose: show readers how much to trust the numbers. Questions: were figures reconciled, sampled or audited? How is personal data protected? Pitfall: publishing small-group figures that identify individuals, such as the pay of the only woman in a team. -->

| 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

<!-- Guidance: Purpose: decide which metrics go where, and keep definitions identical across channels. Questions: which metrics are required by law in each channel, and which are voluntary? Pitfall: different numbers for the same metric in the annual report and on the careers website. -->

| 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

<!-- Guidance: Define each term in your own words. Cite paid standards by name, edition and public structure only. -->

| 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.