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.
The ISSB met on 9 April 2025 to receive a summary of findings from the first phase of the research project. The ISSB also discussed the objectives and approach for the next phase of research.
The ISSB was not asked to make any decisions.
Decide Project Direction
Sustainability Standards Advisory Forum May 2025