本标准采用ISO 30414:2018，该标准为内部和外部人力资本报告（HCR）提供了指南。我们的目标是考虑并使人力资本对组织的贡献透明化，以支持劳动力的可持续性。本文件适用于所有组织，无论业务的类型、规模、性质或复杂性，无论是公共、私营或志愿部门，还是非营利组织。本标准定义了整个人力资源管理标准中使用的术语和定义，例如员工和独立承包商。 本文件提供了以下核心HCR领域的指南:（a）合规和道德。（b） 成本。（c） 多样性。（d） 领导力。（e） 组织文化。（f） 组织健康、安全和福利。（g） 生产力。（h） 招聘、流动和更替。（i） 技能和能力。（j） 继任计划。（k） 劳动力可用性。

This Standard adopts ISO 30414:2018, which provides guidelines for internal and external human capital reporting (HCR). The objective is to consider and to make transparent the human capital contribution to the organization in order to support sustainability of the workforce. This document is applicable to all organizations, regardless of the type, size, nature or complexity of the business, whether in the public, private or voluntary sector, or a not-for-profit organization.This Standard defines the terms and definitions used throughout human resource management Standards, e.g. employee and independent contractor.This document provides guidelines on the following core HCR areas:(a) Compliance and ethics.(b) Costs.(c) Diversity.(d) Leadership.(e) Organizational culture.(f) Organizational health, safety and well-being.(g) Productivity.(h) Recruitment, mobility and turnover.(i) Skills and capabilities.(j) Succession planning.(k) Workforce availability.