Board female-to-male member ratio
Measurement answer
What this metric measures
Source-reported average ratio of female to male board members for the exact EU reporting scope and period, retaining the averaging method, board population, gender-category treatment and zero-or-unknown male-denominator state.
Specification
Metric specification
- Result format
- Multi-field profile
- Unit
- Female board members per male board member (ratio)
- Reporting basis
- Source-reported measurement date or averaging period
- Aggregation
- Ratios are non-additive and are never averaged; cross-body calculation requires compatible raw quantities and a separately admitted weighting method.
- Pillar
- Governance
- Topic
- Governance body composition and oversight
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
A measurement-date female count divided by a male count is not automatically the source’s average ratio. The ratio is not converted into a female share or percentage.
Cross-library identity
Library mappings and variants
These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.
- Different calculation methodPartial relationship; observations remain separate.Boards gender diversity ratio — GOV-1
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- ESRS 2 GOV-1 PDF pp52-53; GOV-2 and GOV-3 pp54-55
- Adopting DisclosureESRS ESRS 2
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS ESRS 2; GOV-1; paragraph 21; datapoint GOV-1_06; taxonomy concept esrs_BoardsGenderDiversityRatio
- Adopting Disclosuregovernance-gender-diversity
EU Voluntary Sustainability Reporting Standard
- Publisher
- European Commission / EFRAG
- Edition
- Commission delegated act adopted 3 July 2026; pending Official Journal publication
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- Annex I paragraph 64
Value structure
Dimensions and units
- Unit
- Female board members per male board member (ratio)
- Reporting basis
- Source-reported measurement date or averaging period
Unit meaning: The source-reported ratio retains its female numerator, male denominator, board population, averaging basis and treatment of other, undisclosed and zero-denominator states.
Table fields and units
- reporting undertaking and boundary
- board population and system
- person or membership basis
- female-category definition
- male-category definition
- Reported value
- Female board members per male board member (ratio)
- Measurement-source edition
- Assurance status
Published dimensions
- Reporting undertaking and boundary.
- Board population and system.
- Person or membership basis.
- Female-category definition.
- Male-category definition.
- Nonbinary, other and undisclosed treatment.
- Measurement date or averaging period.
- Averaging level and weighting.
- Ratio representation.
- Numerator and denominator if disclosed.
- Zero-denominator and missing state.
- Source edition and assurance state.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Ratio
Formula
R = N ÷ DUse compatible numerator and denominator values with the same currency, scale, period, population, and method basis.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | numerator | Numerator defined for the qualifying population and boundary defined for Board female-to-male member ratio. | Dimensionless |
D | denominator | Denominator defined for the qualifying population and boundary defined for Board female-to-male member ratio. | Dimensionless |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Locator
- ESRS 2 GOV-1 PDF pp52-53; GOV-2 and GOV-3 pp54-55
Supports: Supports the measurement definition, boundary, and source-reported fields for Board female-to-male member ratio.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025 — Consolidated 1 January 2025 edition. Retain the exact source edition on every observation; later editions require a separate method profile.
- Reporting undertaking and boundary.
- Board population and system.
- Person or membership basis.
- Female-category definition.
- Male-category definition.
- Nonbinary, other and undisclosed treatment.
- Measurement date or averaging period.
- Averaging level and weighting.
- Retain the exact measurement-source edition with every observation.
- The source-reported ratio retains its female numerator, male denominator, board population, averaging basis and treatment of other, undisclosed and zero-denominator states.
Record-specific limitations
- A binary ratio does not represent all gender identities.
- The ratio can be undefined when the male quantity is zero.
- Unknown categories can be obscured.
- Reported composition does not measure inclusion, equality, influence or effectiveness.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.