Women in top management share
Measurement answer
What this metric measures
Number and percentage of people in the declared women gender category within a defined top-management population, with other and not-reported categories retained in the total denominator.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Percentage of top-management headcount (%)
- 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
Top management is a distinct population from all employees and from a governance body. Current and future ESRS wording for the default level definition must remain edition-labelled. Combine counts only where the same hierarchy definition, entity boundary and date apply. Do not average shares across entities or periods.
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
Value structure
Dimensions and units
- Unit
- Percentage of top-management headcount (%)
- Reporting basis
- Measurement date or source-declared period-average basis
Unit meaning: The women-category headcount divided by all people in the same declared top-management population, including other and not-reported categories.
Table fields and units
- Reporting entity
- Top-management definition and source
- Administrative and supervisory body relationship
- Measurement date or average basis
- Headcount method
- Reported value
- Percentage of top-management headcount (%)
- Measurement-source edition
- Assurance status
Published dimensions
- Reporting entity.
- Top-management definition and source.
- Administrative and supervisory body relationship.
- Measurement date or average basis.
- Headcount method.
- Source-native gender category.
- Self-identification or collection method.
- Women numerator.
- Complete denominator.
- Other and not-reported counts.
- Jurisdiction.
- Small-cell rule.
- 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 Women in top management share. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Women in top management 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
- 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 Women in top management 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. Retain the exact source edition on every observation; later editions require a separate method profile.
- Reporting entity.
- Top-management definition and source.
- Administrative and supervisory body relationship.
- Measurement date or average basis.
- Headcount method.
- Source-native gender category.
- Self-identification or collection method.
- Women numerator.
- Retain the exact measurement-source edition with every observation.
- The women-category headcount divided by all people in the same declared top-management population, including other and not-reported categories.
Record-specific limitations
- The metric describes representation, not authority, pay, tenure, inclusion or equal opportunity.
- Hierarchy definitions affect comparability.
- Gender categories cannot be inferred or forced into a binary.
- Missing or not-reported values remain in the denominator and visible.
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.