Questions & Answers
Does gender pay gap only have to be calculated for ‘female’ and ‘male’ genders? If so, where should employees who have specified a different gender be categorised? Or is the calculation based on the gender categories ‘female’, ‘male’, ‘diverse’/’other’?
- Gender Pay Gap
- gender
Background
ESRS S1 paragraph 96 states: ‘The objective of this Disclosure Requirement is twofold: to allow an understanding of the extent of any gap in the pay between women and men amongst the undertaking’s employees; and to provide insight into the level of remuneration inequality inside the undertaking and whether wide pay disparities exist.’
ESRS S1 paragraph AR 98(a) states: ‘When compiling the information required under paragraph 97(a) for the gap in pay between its female and male employees (also known as the “gender pay gap”), the undertaking shall use the following methodology: (a) include all employees’ gross hourly pay level …’
Answer
Yes, the gender pay gap calculation explicitly requires the inclusion of male and female employees only. This is a SFDR PAI. There is no mention of ‘other employees’, as defined in ESRS S1 AR 55. Any contextual information in this regard may be provided according to ESRS S1 paragraph 97 (c), taking into account the general provision in ESRS 1 paragraph 11 in relation to entity-specific information.
Relations
Paragraph | Content |
|---|---|
When compiling the information required under paragraph 97 (a) for the gap in pay between its female and male employees (also known as the “gender pay gap”) the undertaking shall use the following methodology: | |
where applicable, any contextual information necessary to understand the data and how the data has been compiled and other changes to the underlying data that are to be considered. | |
The objective of this Disclosure Requirement is twofold: to allow an understanding of the extent of any gap in the pay between women and men amongst the undertaking’s employees; and to provide insight into the level of remuneration inequality inside the undertaking and whether wide pay disparities exist. | |
When compiling the information required under paragraph 97 (a) for the gap in pay between its female and male employees (also known as the “gender pay gap”) the undertaking shall use the following methodology: | |
where applicable, any contextual information necessary to understand the data and how the data has been compiled and other changes to the underlying data that are to be considered. | |
The objective of this Disclosure Requirement is twofold: to allow an understanding of the extent of any gap in the pay between women and men amongst the undertaking’s employees; and to provide insight into the level of remuneration inequality inside the undertaking and whether wide pay disparities exist. | |
When compiling the information required under paragraph 97 (a) for the gap in pay between its female and male employees (also known as the “gender pay gap”) the undertaking shall use the following methodology: | |
The objective of this Disclosure Requirement is twofold: to allow an understanding of the extent of any gap in the pay between women and men amongst the undertaking’s employees; and to provide insight into the level of remuneration inequality inside the undertaking and whether wide pay disparities exist. | |
where applicable, any contextual information necessary to understand the data and how the data has been compiled and other changes to the underlying data that are to be considered. | |
When compiling the information required under paragraph 97 (a) for the gap in pay between its female and male employees (also known as the “gender pay gap”) the undertaking shall use the following methodology: |