Designing the executive framework of human capital reporting based on ISO 30414 in the defense industry

Due to the increasing importance of human capital as the most important asset of the organization, the evaluation and analysis of human capital through reporting is vital to achieving the objectives of the organization. the human capital report in defence industry, which is an industrial-based human capital industry, is also of great importance. Therefore. the lack of a comprehensive framework for reporting human capital in defence industry, this research provided an executive framework for reporting human capital based on the standard 30414. this research is an applie research from the philosophical perspective in terms of the purpose of development and has used qualitative method (content analysis method) to identify dimensions, components and indicators of human capital reporting. the data collection tool in the qualitative phase of interviews and participants in the study which were selected in the targeted manner, consisted of 15 hr managers in the defense industry. to analyze the data, coding has been used on the basis of standard 30414. the findings of the research led to a presentation of a framework for reporting human capital in the defence industry are including 9 dimensions (ethical and disciplinary principles, human capital costs, human capital diversity, leadership, organizational culture, safety and health, stability and productivity, hiring and leaving, training and skill development and capabilities, and employment status of human capital) and 27 components and 73 sub – components. in addition to identifying the internal and external stakeholders, the value of each of them in the defence industry was identified. this framework will help to measure human capital in defense and other similar industries.