Percentage of independent board members
CSRD
Percentage of Independent Board Members
Definition: Independent board members are non-executive directors who are free from conflicts of interest and do not have direct financial, business, or personal relationships with the company that could impair their independent judgment.
1. Disclosure of Independent Board Members
Provide the percentage of independent members within the administrative, management, and supervisory bodies.
Clearly state how the percentage is calculated (e.g., number of independent members ÷ total number of board members × 100).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4194
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.
- Provide the board's gender diversity ratio as the average ratio of female to male 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.