Provide the board's gender diversity ratio as the average ratio of female to male board members.
CSRD
The board gender diversity ratio represents the proportion of men, women, and other gender identities within the administrative, management, and supervisory bodies.
1. Disclosure of Gender Diversity Ratio
Provide the percentage breakdown of board members by gender categories (e.g., male, female, non-binary if applicable).
Present data separately for:
Executive board members (e.g., CEO, CFO, COO).
Non-executive board members (e.g., independent directors, supervisory board).
Total board composition (aggregated percentage).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4192
Also in
GOV-1 - The role of the administrative, management and supervisory bodies
- Provide the number of executive in the administrative, management, and supervisory bodies.
- Provide the number of non-executive members in the administrative, management, and supervisory bodies.
- Provide details on employee and worker representation, as well as members' experience relevant to the company's sectors, products, and geographic locations.
- Provide the percentage of administrative, management, and supervisory body members by gender and other relevant diversity aspects.
- Percentage of independent board members
- Describe the roles and responsibilities of administrative, management, and supervisory bodies regarding impacts, risks, and opportunities, including oversight structure, delegation, reporting lines, and target-setting processes.
- Describe how administrative, management, and supervisory bodies ensure they have or develop the necessary sustainability expertise, including access to experts or training, and its relevance to material impacts, risks, and opportunities.