Independent board member share
Measurement answer
What this metric measures
Source-reported percentage of members classified as independent for one named board or supervisory body, reference date, board system and authority, retaining executive status, chair treatment, criteria and the reporting body’s classification decision.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Independent members of the specified board population (%)
- Reporting basis
- Declared independence-assessment date
- Aggregation
- Shares are non-additive and are not averaged; unitary-board and dual-board supervisory-body populations remain separate.
- Pillar
- Governance
- Topic
- Governance body composition and oversight
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
A unitary-board value and a dual-board supervisory-body value have different populations. Independent is not synonymous with non-executive, and a committee independence share is not substituted for a board share.
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 source editionPartial relationship; observations remain separate.Independent board members share — 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
- Edition Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS ESRS 2; GOV-1; paragraph 21; datapoint GOV-1_07; taxonomy concept esrs_PercentageOfIndependentBoardMembers
- Adopting DisclosureSource evidence
UK reporting and governance rules
- Publisher
- Financial Reporting Council
- Edition
- 2024 Code, effective for accounting periods beginning on or after 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Independence Provisions 10-11 PDF pp9-10; meeting and individual-attendance Provision 14 p10
- Adopting Disclosureg9-board-members-independent-non-executive-share
UN Global Compact Communication on Progress
- Publisher
- United Nations Global Compact
- Edition
- 2026 Communication on Progress Questionnaire and Guidebook, effective 2026
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- 2026 CoP Questionnaire PDF page 15, G9, Independent non-executive board directors or equivalent share
Value structure
Dimensions and units
- Unit
- Independent members of the specified board population (%)
- Reporting basis
- Declared independence-assessment date
Unit meaning: The source-reported percentage retains its named board population, classification authority, assessment date, and disclosed numerator and denominator; Sustopedia does not infer missing components.
Table fields and units
- reporting entity and jurisdiction
- board system
- named board or supervisory body
- person or membership basis
- executive or non-executive status
- Reported value
- Independent members of the specified board population (%)
- Measurement-source edition
- Assurance status
Published dimensions
- Reporting entity and jurisdiction.
- Board system.
- Named board or supervisory body.
- Person or membership basis.
- Executive or non-executive status.
- Classification authority, edition and criteria.
- Classifier and assessment date.
- Chair inclusion or exclusion.
- Numerator and denominator if disclosed.
- Source-reported percentage.
- Unclassified and vacant state.
- Exception explanation.
- Assurance state.
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 Independent board member share. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Independent board member share. | 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 Independent board member share.
Open official source - Measurement evidenceChecked 15 August 2026
UK Corporate Governance Code 2024
- Publisher
- Financial Reporting Council
- Edition
- 2024 Code, effective for accounting periods beginning on or after 1 January 2025
- Locator
- Independence Provisions 10-11 PDF pp9-10; meeting and individual-attendance Provision 14 p10
Supports: Supports the measurement definition, boundary, and source-reported fields for Independent board member share.
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; UK Corporate Governance Code 2024 — 2024 Code, effective for accounting periods beginning on or after 1 January 2025. Retain the exact source edition on every observation; later editions require a separate method profile.
- Reporting entity and jurisdiction.
- Board system.
- Named board or supervisory body.
- Person or membership basis.
- Executive or non-executive status.
- Classification authority, edition and criteria.
- Classifier and assessment date.
- Chair inclusion or exclusion.
- Retain the exact measurement-source edition with every observation.
- The source-reported percentage retains its named board population, classification authority, assessment date, and disclosed numerator and denominator; Sustopedia does not infer missing components.
Record-specific limitations
- Classifications depend on jurisdiction, relationships, conflicts, tenure and board judgment.
- The percentage does not establish independence in practice, challenge, competence, diversity or governance 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.