ISO/TS 30432:2021

TECHNICAL ISO/TS
SPECIFICATION 30432
First edition
2021-03
Human resource management —
Workforce productivity metrics cluster
Management des ressources humaines — Indicateurs de mesure de la
productivité de la main-d'œuvre
Reference number
©
ISO 2021
© ISO 2021
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Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 EBIT, revenue, turnover, profit per employee: for-profit organizations .1
4.1 General . 1
4.2 Purpose . 1
4.3 Formula . 1
4.4 Contextual factors . 2
4.5 Predictive factors . 3
5 EBIT, revenue, turnover, profit per employee: Non-government organizations
(NGOs) and not-for-profit organizations . 3
5.1 General . 3
5.2 Purpose . 3
5.3 Examples of productivity metrics for NGOs and not-for-profit organizations . 3
5.4 Contextual factors . 4
5.5 Predictive factors . 4
6 Human capital RoI . 4
6.1 General . 4
6.2 Purpose . 5
6.3 Formula . 5
6.4 Example . 5
6.5 Contextual factors . 6
6.6 Predictive factors . 6
7 Additional measures for consideration . 6
7.1 General . 6
7.2 Revenue per employee . 7
7.2.1 General. 7
7.2.2 Formula . 7
7.2.3 Description . . . 7
7.3 Profit per employee . 7
7.3.1 General. 7
7.3.2 Formula . 7
7.3.3 Description . . . 7
7.4 EBIT per employee . 7
7.4.1 General. 7
7.4.2 Formula . 7
7.4.3 Description . . . 7
Bibliography . 8
Foreword
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iv © ISO 2021 – All rights reserved

Introduction
ISO 30414 highlights guidelines on the following core human capital reporting areas or “clusters”:
— compliance and ethics;
— costs;
— diversity;
— leadership;
— organizational culture;
— organizational health, safety and well-being;
— productivity;
— recruitment, mobility and turnover;
— skills and capabilities;
— succession planning;
— workforce availability.
ISO 30414:2018, 4.7.8, describes productivity in organizations.
The following metrics are included in this document:
a) earnings before interest and taxes (EBIT), revenue, turnover, profit per employee
— for-profit organizations;
— non-government organizations (NGOs).
b) human capital return on investment (RoI).
This document describes the following components for each of the above metrics:
— description;
— purpose;
— formula;
— how to use;
— intended user(s);
— contextual factors;
— predictive factors.
It is recognized that employees, as well as workforce representatives, work councils and labour union
representatives, where they exist, can be consulted on issues of productivity and its measurement.
TECHNICAL SPECIFICATION ISO/TS 30432:2021(E)
Human resource management — Workforce productivity
metrics cluster
1 Scope
This document describes the elements of workforce productivity metrics cluster. This document
provides the formula for comparable measures for internal and external reporting.
This document also highlights issues to be considered when interpreting the productivity data,
especially when deciding on the appropriate intervention internally and when reporting this to external
stakeholders (e.g. regulators, investors).
2 Normative references
There are no normative references in this document.
3 Terms and definitions
No terms and definitions are listed in this document.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
4 EBIT, revenue, turnover, profit per employee: for-profit organizations
4.1 General
Productivity ratios per employee, such as revenue or profit per employee, are commonly used to
compare the productivity of an organization in the market. These ratios can
...