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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 July 2025

The ISSB met on 24 July 2025 to receive an update on the project, focusing on the approach to organising human capital concepts.

The ISSB was not asked to make any decisions.

Next milestone

Decide Project Direction