Employee gender distribution
Measurement answer
What this metric measures
Employee headcount and reported percentage by source-native gender category, with employee self-identification, not-reported values, jurisdiction and measurement basis retained.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Employees (headcount) and percentage of employees (%)
- Reporting basis
- Measurement date or source-declared period-average basis
- Aggregation
- Do not sum or arithmetically average reported percentages, rates, ratios, or averages; consolidate only from compatible component observations under a disclosed method.
- Pillar
- Social
- Topic
- Workforce diversity and conduct
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
Current ESRS S1-6 and GRI 2-7 concern employees. Workers who are not employees remain separate. Source categories are preserved; no forced male/female mapping. Counts can be combined only when population, date, unit and category semantics match. Percentages are never averaged.
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
- S1-6 PDF pp205-206 and 224-225; S1-9 pp207-208 and 229; S1-12 pp209 and 230; S1-17 pp212-213 and 234-235
- Adopting Disclosureemployee-gender-distribution
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 40(b)
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2021 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- effective date and rights PDF pp1-2; Disclosure 2-7 and employee/gender guidance pp15-17
Value structure
Dimensions and units
- Unit
- Employees (headcount) and percentage of employees (%)
- Reporting basis
- Measurement date or source-declared period-average basis
Unit meaning: Each row reports employees in one source-native gender category and, where supplied, that row's percentage of the compatible complete employee denominator.
Table fields and units
- Reporting entity
- Country or region
- Employee population
- Headcount or FTE declaration, with headcount required for the public share
- Measurement date or averaging basis
- Reported value
- Employees (headcount) and percentage of employees (%)
- Measurement-source edition
- Assurance status
Published dimensions
- Reporting entity.
- Country or region.
- Employee population.
- Headcount or FTE declaration, with headcount required for the public share.
- Measurement date or averaging basis.
- Source-native gender category code and label.
- Employee-specified or other declared collection method.
- Numerator.
- Denominator.
- Source-reported percentage.
- Other/not-reported/suppressed state.
- Source edition.
- Assurance status.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Employee gender distribution. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Employee gender distribution. | 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
- S1-6 PDF pp205-206 and 224-225; S1-9 pp207-208 and 229; S1-12 pp209 and 230; S1-17 pp212-213 and 234-235
Supports: Supports the measurement definition, boundary, and source-reported fields for Employee gender distribution.
Open official source - Measurement evidenceChecked 15 August 2026
GRI 2: General Disclosures 2021
- Publisher
- Global Reporting Initiative
- Edition
- 2021 edition
- Locator
- effective date and rights PDF pp1-2; Disclosure 2-7 and employee/gender guidance pp15-17
Supports: Supports the measurement definition, boundary, and source-reported fields for Employee gender distribution.
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; GRI 2: General Disclosures 2021 — 2021 edition. Retain the exact source edition on every observation; later editions require a separate method profile.
- Reporting entity.
- Country or region.
- Employee population.
- Headcount or FTE declaration, with headcount required for the public share.
- Measurement date or averaging basis.
- Source-native gender category code and label.
- Employee-specified or other declared collection method.
- Numerator.
- Retain the exact measurement-source edition with every observation.
- Each row reports employees in one source-native gender category and, where supplied, that row's percentage of the compatible complete employee denominator.
Record-specific limitations
- Gender data can be incomplete or constrained by local law.
- Legal-registration and self-identification categories are not automatically equivalent.
- The record describes representation, not inclusion or equality.
- Gender must not be inferred from name, honorific, pronoun, image, role or identity document not collected for this purpose.
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.