I don't need footnotes in an html-pub document at the moment, but I am using "footnotes to tables" in an Engineering Document being authored using Word (based on feedback from @ERyan71258) so these will be needed in html-pub at some point.
Footnotes are covered in the ISO directives at https://www.iso.org/sites/directives/current/part2/index.xhtml#_idTextAnchor362 and "Footnotes to tables" are at https://www.iso.org/sites/directives/current/part2/index.xhtml#_idTextAnchor437