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S1-9 – Diversity metrics

🗂️ ESRS S1 Own workforce, page 13

  1. The undertaking shall disclose the gender distribution at top management and the age distribution amongst its employees.

  2. The objective of this Disclosure Requirement is to enable an understanding of gender diversity at top management level and the age distribution of its employees.

  3. The undertaking shall disclose:

(a) the gender distribution in number and percentage at top management level; and

(b) the distribution of employees by age group: under 30 years old; 30-50 years old; over 50 years old.

Application Requirements

Section titled “Application Requirements”

AR 71. In preparing the disclosure on gender at top management, the undertaking shall use the definition of top management as one and two levels below the administrative and supervisory bodies unless this concept has already been defined with the undertaking’s operations and differs from the previous description. If this is the case, the undertaking can use its own definition for top management and disclose that fact and its own definition.