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As part of its 2024–2026 work plan, the International Sustainability Standards Board (ISSB) is researching disclosure of risks and opportunities associated with the workforce. The workforce refers to the people in a company’s own workforce and the workers in its value chain. Such disclosure may include information about 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 September 2026

The ISSB met on 24 September 2026 to receive an update on the project and to consider:

  • changing the name of the project; and
  • focusing on five specific areas in the next stage of research.

The ISSB decided to change the name of the project from 'Human Capital' to 'Workforce-related Disclosures' to better reflect its scope.

All 12 ISSB members agreed with this decision.

The ISSB was not asked to make any decisions on the areas of focus.  

Next milestone

Decide Project Direction