C9: Gender diversity ratio in the governance body
The balance of women and men on your board.
In brief
C9 asks for the gender diversity ratio of your governance body, usually the board of directors, if you have one. The ratio is the number of women divided by the number of men. For example, a board of three women and three men has a ratio of 1.
At a glance
- Requirement
- If applicable: when your company has a governance body.
- 10 employees or less
- Required, under the same condition.
- Value chain cap (from 2027)
- Not included.
- In Selko Report
- Page "Board Gender Diversity"
What changed from VSME
- No change. Like VSME, the VS asks for the ratio only if the company has a governance body.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
We assume you have a board
Most of our clients are limited companies with a board, so Selko Report asks directly for the number of women and men on it. There is no separate question about whether you have a governance body.
Which body to report on
Report on your highest governance body, normally the board of directors as registered. It is not the management team. Include the chair. The CEO counts only if they are a board member.
How the ratio is calculated
Selko Report calculates the ratio as women divided by men, as in EFRAG's guidance. For example, 4 women and 5 men give a ratio of 0.80.
Frequently asked questions
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