Explain the scope and structure of ISO 30414's eleven human capital reporting areas and where each applies.
Human Resources & Personal Development
Human Capital Reporting with ISO 30414 Metrics and ESRS S1 Disclosures
Equips HR and sustainability reporting teams to build human capital metrics against ISO 30414, map them to mandatory ESRS S1 disclosures under the CSRD, and prepare data that will withstand external assurance.
🗓️Duration5 training days
📚Content4 modules · 8 sessions
🎓On completionAccredited attendance certificate
About the programme
Course Overview
Investors, regulators and boards now expect workforce information with the same rigour as financial data, and two standards define what that looks like in practice. ISO 30414 sets out voluntary guidelines for internal and external human capital reporting across eleven areas, from workforce costs to succession planning, while the European Sustainability Reporting Standard on own workforce, ESRS S1, sets mandatory disclosure requirements for companies in scope of the Corporate Sustainability Reporting Directive. The two overlap heavily but are not the same exercise: one is a flexible reporting framework, the other is a mandatory disclosure with defined data points and eventual external assurance. This course gives HR, people analytics and sustainability reporting teams a practical method for building a single data collection process that serves both. Participants work through a double materiality assessment to decide which workforce topics are reportable, map ISO 30414 metrics directly onto ESRS S1 data points, and address the data governance gaps, such as inconsistent headcount definitions, that undermine assurance readiness. The course also covers how to write the qualitative narrative disclosures that sit alongside the numbers. Participants leave with a metrics dictionary, a disclosure mapping table and an assurance-readiness checklist.
Expected Learning Outcomes
Run a double materiality assessment that identifies which workforce topics ESRS S1 requires an organisation to disclose.
Map ISO 30414 metrics onto specific ESRS S1 data points to avoid collecting workforce data twice.
Define consistent metric calculations, such as headcount, FTE and turnover, that hold up under external assurance.
Draft the qualitative policy, action and target disclosures ESRS S1 requires alongside quantitative workforce metrics.
Identify data governance gaps in HRIS records that would cause an assurance provider to qualify a disclosure.
Build a phased reporting timeline that matches CSRD's staggered application dates to company size and status.
Who Should Attend
HR directors and people analytics leaders building human capital reporting capability.
Sustainability and ESG reporting teams responsible for CSRD compliance and ESRS disclosures.
Finance and investor relations professionals who consolidate workforce data into annual reports.
HRIS and people-data specialists responsible for metric definitions and data quality.
Internal audit and assurance teams preparing workforce disclosures for external assurance review.
Company secretaries and governance professionals overseeing non-financial reporting obligations.
Course Modules
Select any module to see its sessions and points.
01Two Standards, One Workforce Story
2 sessions · 8 points
Session 1What ISO 30414 Actually Requires
- Explain the purpose and structure of ISO 30414 across its eleven human capital areas, including costs, productivity and skills.
- Distinguish core metrics recommended for all organisations from metrics recommended only for larger or listed organisations.
- Assess which ISO 30414 metrics an organisation already collects informally and which require a new data source.
- Position ISO 30414 as a voluntary internal management tool as well as an external reporting reference.
Session 2What ESRS S1 Makes Mandatory
- Explain how the Corporate Sustainability Reporting Directive brings ESRS S1 into scope for companies of a given size and listing status.
- Work through the ESRS S1 disclosure requirements covering workforce characteristics, collective bargaining and working conditions.
- Identify the pay-related disclosures ESRS S1 requires, including gender pay gap and total remuneration ratio.
- Clarify the phased application dates so reporting teams know which financial year their obligations begin.
02Materiality and Data Mapping
2 sessions · 8 points
Session 1Running the Double Materiality Assessment
- Assess impact materiality by identifying how the organisation's workforce practices affect employees and wider society.
- Assess financial materiality by identifying which workforce risks and opportunities could affect enterprise value.
- Document the materiality assessment process so it withstands challenge from auditors or assurance providers.
- Use materiality findings to decide which ESRS S1 disclosure requirements apply and which can be justifiably omitted.
Session 2Mapping ISO 30414 to ESRS S1 Data Points
- Build a mapping table that links each relevant ISO 30414 metric to its corresponding ESRS S1 data point.
- Identify metrics required by ESRS S1 that ISO 30414 does not cover and design a collection method for them.
- Standardise definitions, such as headcount versus full-time equivalent, across every system that feeds the mapping.
- Design a single data collection cycle that produces both the voluntary ISO 30414 report and the mandatory ESRS S1 disclosure.
03Data Governance and Assurance Readiness
2 sessions · 8 points
Session 1Fixing the Data Before the Auditor Finds It
- Audit HRIS, payroll and contractor systems for the data quality issues most likely to trigger an assurance finding.
- Reconcile workforce headcount and contract-type figures across HR, payroll and finance systems before reporting.
- Build a data lineage record that shows where each disclosed figure originates and how it was calculated.
- Assign data owners for each metric so questions from assurance providers reach someone who can answer them.
Session 2Preparing for Limited Assurance
- Explain what a limited assurance engagement expects compared with a full audit, and prepare evidence accordingly.
- Run an internal dry-run assurance review that tests sample data points before the external process begins.
- Document controls over workforce data collection so assurance providers can rely on the process, not just the output.
- Build a corrective action log for data issues found during assurance so the following year's cycle improves.
04Writing and Using the Disclosure
2 sessions · 8 points
Session 1Drafting the Narrative Disclosures
- Draft policy, action and target narrative disclosures that connect plausibly to the quantitative metrics reported.
- Write target disclosures with a baseline, timeframe and measurable milestone rather than an aspirational statement.
- Align workforce narrative disclosures with statements made elsewhere in the annual report to avoid inconsistency.
- Review draft disclosures against the specific wording ESRS S1 requires to avoid a compliant-looking but incomplete answer.
Session 2Using Human Capital Data Beyond Compliance
- Present human capital metrics to the board in a format that supports workforce strategy decisions, not just filing.
- Benchmark reported metrics against sector peers to identify where workforce practice needs genuine improvement.
- Feed disclosure findings back into HR policy and budget planning so reporting drives action, not just narrative.
- Brief investor relations teams on likely investor questions arising from published human capital disclosures.
What the participant receives
4 course modules
A structured syllabus
8 training sessions
across 5 days
32 detailed points
Applied, detailed content
Accredited attendance certificate
On completing the programme
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