B8: Workforce – General Characteristics
Disclosure requirements for employee numbers, contract types, gender distribution and turnover rate.
In brief
VSME disclosure requirement B8 covers general workforce characteristics: headcount, gender distribution, types of employment contracts and staff turnover. The page explains when headcount should be measured and how it is calculated. Figures are reported as headcount or full-time equivalents.
VSME Standard Reference
The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.
View original VSME Standard (PDF)Selko Insights
Headcount Reporting Timing
Selko Report instructs users to report all B8 workforce data based on headcount at fiscal year end. This approach ensures consistency across all workforce metrics and aligns with the timing of other financial reporting, making data collection straightforward and comparable year-over-year.
Related content
B9: Workforce health and safety
VSME disclosure B9: work-related accidents and fatalities, and how to report them.
Read moreB10: Remuneration and training
VSME disclosure B10: minimum wage, gender pay gap, collective bargaining coverage and training hours.
Read moreC5: Additional workforce data
VSME disclosure C5: gender ratio at management level and the share of temporary workers.
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