Human Capital Governance and Disclosure

Introduction

Human capital governance is the structure of oversight, accountability and disclosure that sits above the human resources function. It defines which body approves reward, succession and conduct decisions, which workforce metrics are reported externally, and how those figures are substantiated. ISO 30414 is the leading international standard for internal and external human capital reporting. Boards are being asked questions about the workforce that most organisations cannot answer. Investors want workforce composition, turnover economics and skills exposure. Regulators want evidence that pay, conduct and succession are properly overseen. Lenders and rating agencies want the social pillar of ESG substantiated rather than asserted. In most organisations the people function still produces activity reports, and the board still receives headcount rather than assurance.

This Human Capital Governance and Disclosure training course treats human capital as a governed asset that must be overseen, measured and disclosed to an external standard. It sets out the governance architecture that sits above the human resources function, the metrics that stand up to external scrutiny, and the reporting frameworks that boards and investors now expect, including ISO 30414 and the workforce elements of mainstream ESG disclosure.

Delegates will build a human capital governance framework, construct a disclosure-grade scorecard, and draft the human capital section of a board or annual report. The training course is written for those accountable for oversight rather than for day-to-day human resource delivery.

This GLOMACS Human Capital Governance and Disclosure training course will highlight:

• The governance architecture that sits above the human resources function
• Board and committee oversight of workforce, reward, succession and conduct
• ISO 30414 human capital reporting and the workforce elements of ESG disclosure
• Disclosure-grade human capital metrics and the data quality behind them
• The credibility of workforce strategy and of what is reported about it
• Ethics, privacy and the responsible governance of workforce data and artificial intelligence

Objectives

At the end of this Human Capital Governance and Disclosure training course, you will learn to:

• Design a human capital governance framework and define committee responsibilities
• Apply ISO 30414 and comparable frameworks to workforce reporting
• Select and define human capital metrics that withstand external scrutiny
• Assess the quality, completeness and auditability of workforce data
• Draft the human capital narrative for a board paper or annual report
• Govern reward, succession and conduct in line with regulatory expectation
• Evaluate the maturity of human capital governance and build an improvement roadmap

Training Methodology

This Human Capital Governance and Disclosure training course will utilise a variety of proven adult learning techniques to ensure maximum understanding, comprehension and retention of the information presented.

Delivery combines expert-led instruction with applied drafting work. Delegates work on a running organisational case across the five days, producing a governance framework, a metric set and a written disclosure. Board simulation exercises, group critique, worked examples of published human capital disclosures and individual action planning are used throughout.

Organisational Impact

• A defensible governance framework for the workforce agenda
• Human capital reporting that withstands board, investor and auditor challenge
• Reduced exposure to disclosure error and reputational damage
• Clearer committee accountability for reward, succession and conduct
• Stronger performance against ESG and non-financial reporting expectations
• Workforce data that is fit for external publication

Personal Impact

• Fluency in the governance and disclosure language boards now use
• Confidence in drafting and defending a human capital disclosure
• A practical framework, metric library and maturity model for immediate use
• Credibility with the board and with external stakeholders
• A completed governance improvement roadmap for your organisation