本文件提供了内部和外部人力资本报告（HCR）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。 本文件提供了以下核心HCR领域的指南: -合规与道德； -成本； -多样性； -领导能力； -组织文化； -组织健康、安全与健康- 存在 -生产力； -招聘、流动和更替； -技能和能力； -继任规划； -劳动力可用性。 请注意，这些指导原则和相关指标可以提高组织绩效。然而，一些组织没有目标或能力使用整套指标。表2和附录A提供了中小企业使用的建议。

This document 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 document provides guidelines on the following core HCR areas: — compliance and ethics; — costs; — diversity; — leadership; — organizational culture; — organizational health, safety and well-being; — productivity; — recruitment, mobility and turnover; — skills and capabilities; — succession planning; — workforce availability. NOTE These guidelines and associated metrics can result in better organizational performance. However, some organizations do not have the objective or the capacity to use the entire set of metrics. Recommendations for SME use are provided in Table 2 and Annex A.