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C9 – Gender diversity ratio in the governance body

🗂️ VSME Comprehensive Module – Governance Metrics, page 14

  1. If the undertaking has a governance body in place, the undertaking shall disclose the related gender diversity ratio.

🗂️ VSME Comprehensive Module Guidance – Business Conduct Metrics, page 48

  1. The governance body refers to the highest decision-making authority in a company. Depending on the jurisdiction the company is in and its legal entity classification, the governance body can vary in format.

  2. Based on the requirements in the SFDR, the gender diversity ratio of the governance body is calculated as an average ratio of female to male board members.

𝐺𝑒𝑛𝑑𝑒𝑟 𝑑𝑖𝑣𝑒𝑟𝑠𝑖𝑡𝑦 𝑟𝑎𝑡𝑖𝑜 = 𝑡ℎ𝑒 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑓𝑒𝑚𝑎𝑙𝑒 𝑚𝑒𝑚𝑏𝑒𝑟𝑠 / 𝑡ℎ𝑒 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑚𝑎𝑙𝑒 𝑚𝑒𝑚𝑏𝑒𝑟𝑠

Example

  1. The governance body of a certain SME is composed of six members, including three women. The gender diversity ratio is one – for every female member there is one male member.