Questions & Answers
Many datapoints in the S1 have to be broken down by gender. Which definition of ‘gender’ is used in the ESRS? Is it only the female-male categories or should answers contain a third, ‘diverse’ category or more categories when breaking down information by gender?
- Sex, breakdown
- male
- female
Background
ESRS S1 paragraph 50(a) requires a disclosure of ‘the total number of employees by head count, and breakdowns by gender ….’ ESRS S1 paragraph AR 55 provides a template for presenting information on employee head count by gender (Table 1) and explains: ‘In some Member States it is possible for persons to legally register themselves as having a third, often neutral, gender, which is categorised as “other” in the table above. However, if the undertaking is disclosing data about employees where this is not possible, it may explain this and indicate that the “other” category is not applicable.’
Answer
ESRS do not define gender, but they acknowledge the legal existence of three categories: female, male and other. The disclosure templates in ESRS S1 AR 55 correspond to Disclosure Requirement S1-6, therefore containing these three categories as well as a provision for reporting about countries that do not legally recognise a third gender category. Unless otherwise stated, and provided that the reporting undertaking reports these three categories already under Disclosure Requirement S1-6, these categories must be used when Disclosure Requirements in ESRS S1 require, or give the option of, the disaggregation of a quantitative indicator by gender.
Relations
Paragraph | Content |
|---|---|
The undertaking shall disclose the requested disclosures in the following tabular formats: | |
the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees; | |
The undertaking shall disclose the requested disclosures in the following tabular formats: | |
the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees; | |
The undertaking shall disclose the requested disclosures in the following tabular formats: | |
the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees; | |
The undertaking shall disclose the requested disclosures in the following tabular formats: | |
the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees; |