Existing Human Capital Disclosures Work With Broad Global Rules

Mostly voluntary rules currently used by companies worldwide to disclose workforce diversity and other human capital metrics are generally compatible with international reporting standards, global rulemakers said Thursday.

The comments came during a meeting of the International Sustainability Standards Board, which is researching whether to write new rules covering human capital issues. The board has said these rules would take account of existing reporting frameworks from the likes of the Global Reporting Initiative, whose rules underpin mandatory European Union sustainability reporting.

• The ISSB’s first two standards, covering general sustainability and climate reporting, took effect in 2024. More than 30 ...