Mean unadjusted gender pay gap
Measurement answer
What this metric measures
Mean unadjusted gender pay gap compares the average gross hourly pay of male and female employees and expresses the difference as a percentage of average male gross hourly pay for the reporting period. It is not adjusted for role, seniority or other explanatory factors.
Specification
Metric specification
- Result format
- Single value
- Unit
- Percent (%)
- Reporting basis
- Reporting period
- Aggregation
- Not applicable
- Pillar
- Social
- Topic
- Equal treatment and opportunities
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
All employees in the stated reporting boundary, using gross hourly pay over the same reporting period and a consistent pay perimeter; category, country or segment results are separate recomputations rather than additive parts of the overall result.
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.
- Population or boundary subset relationshipPartial relationship; observations remain separate.Gender pay gap — S1-16
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 DisclosureESRS S1
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Broader Than
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS S1; S1-16; paragraph 97; datapoint S1-16_01; taxonomy concept esrs_GenderPayGap
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025, document version 001.001
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Annex I, ESRS S1-16, paragraphs 95 to 99 and application requirements AR 98 to AR 100
- Adopting Disclosuregender-pay-gap
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 42(b)
Value structure
Dimensions and units
- Unit
- Percent (%)
- Reporting basis
- Reporting period
Unit meaning: A dimensionless share expressed in parts per hundred.
Published dimensions
- Dimensionless ratio
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
mean_gender_pay_gap_percent = ((mean_male_pay − mean_female_pay) ÷ mean_male_pay) × 100Apply this formula only with the metric's declared population, reporting period, units, denominator, and method-edition controls.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
mean_male_pay | mean male pay | Input defined by the reporting boundary for Mean unadjusted gender pay gap. | [ISO currency] at a stated scale |
mean_female_pay | mean female pay | Input defined by the reporting boundary for Mean unadjusted gender pay gap. | [ISO currency] at a stated scale |
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 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025, document version 001.001
- Locator
- Annex I, ESRS S1-16, paragraphs 95 to 99 and application requirements AR 98 to AR 100
Supports: Official publisher reference linked specifically to the Sustopedia metric “Mean unadjusted gender pay gap”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Current in-force ESRS consolidated as of 1 January 2025
- Applicable jurisdiction and employee population
- Gross-hourly-pay components and currency treatment
- Zero-comparator, reporting-category, and privacy-suppression rules
Record-specific limitations
- Jurisdiction-specific rules can change the employee population, pay components, reference period, and reporting categories.
- The method must define behavior when the male-pay comparator is zero or unavailable and must avoid unsupported cross-currency aggregation.
- An unadjusted gap is not evidence of unequal-pay liability, does not control for role or tenure, and requires privacy-aware suppression for small cohorts.
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.