Ehdotuksen tiedot

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 an organization’s sustainability objectives. This document applies universally across all types of organizations—encompassing public, private, government, voluntary, for-profit, not-for-profit and non-profit entities—irrespective of their size, nature, complexity, sector or business domain. This document provides guidelines on the following core human capital reporting areas (HCAs):