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Current stage

As part of its 2024-2026 work plan, the International Sustainability Standards Board (ISSB) is researching disclosure about risks and opportunities associated with human capital. Human capital refers to the people who make up a company’s own workforce and the workers in its value chain. Such disclosure may include information about such matters as workforce size, composition, compensation, engagement, turnover, training and development, working conditions and health, safety and wellbeing, among other possible topics. The research project will help the ISSB decide whether it should pursue standard-setting for disclosure requirements on some or all of these topics.

ISSB Update October 2025

The ISSB met on 28 October 2025 to discuss:

  • a structured approach to analysing, synthesising, organising and prioritising findings from the initial phase of research; and
  • ways of applying that approach to the research project.

The ISSB was not asked to make any decisions.

Next milestone

Decide Project Direction