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C5 – Additional (general) workforce characteristics

🗂️ VSME Comprehensive Module - Environmental Metrics, page 13

  1. If the undertaking employs 50 or more employees, it may disclose the female-to-male ratio at management level for the reporting period.

  2. If the undertaking employs 50 or more employees, it may disclose the number of those selfemployed without personnel who are working exclusively for the undertaking, and temporary workers provided by undertakings primarily engaged in ‘employment activities’.

🗂️ VSME Comprehensive Module Guidance – Social Metrics, page 46-47

  1. To determine the gender ratio, divide the number of female employees by the number of male employees at management level. This will yield the proportion of women to men in your company.

𝐺𝑒𝑛𝑑𝑒𝑟 𝑟𝑎𝑡𝑖𝑜 = 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑓𝑒𝑚𝑎𝑙𝑒 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠 𝑎𝑡 𝑚𝑎𝑛𝑎𝑔𝑒𝑚𝑒𝑛𝑡 𝑙𝑒𝑣𝑒𝑙 / 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑚𝑎𝑙𝑒 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠 𝑎𝑡 𝑚𝑎𝑛𝑎𝑔𝑒𝑚𝑒𝑛𝑡 𝑙𝑒𝑣𝑒𝑙

  1. Management level is considered the level below the board of directors unless the undertaking has a specific definition to use.

  2. For example, if there are 28 female employees and 84 male employees at management level, the gender ratio would be 1:3, meaning that for every woman at management level, there are three men.

  3. Relevant factors for an undertaking to consider in deciding whether or not to disclose the number of self-employed workers and temporary workers under paragraph 60 would be: (1) the ratio of employees to self-employed and temporary workers, especially in case of significant and/or increasing reliance or (2) when the risk of negative social impacts on self-employed or temporary workers is greater compared to the undertaking’s own employees.

  4. The following table shows how information on self-employed people without personnel that are working exclusively for the undertaking and temporary workers provided by undertakings primarily engaged in employment activities may be presented.

Types of workers Number of self-employed people and temporary workers engaged in employment activities
Total self-employed without personnel that are working exclusively for the undertaking
Total temporary workers provided by undertakings primarily engaged in employment activities
  1. Undertakings can refer to NACE Code N78 for temporary workers provided by undertakings primarily engaged in ‘employment activities’.