C5: Additional Workforce Characteristics
Disclosure requirements for gender ratio at management level and temporary workers.
In brief
VSME disclosure requirement C5 covers additional workforce characteristics, such as the gender ratio in management and the share of temporary workers, complementing the Basic Module's B8 data. These additional figures give a more detailed picture of the company's workforce structure and diversity at the management level. The requirement is part of the Comprehensive Module.
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
Practical guidance from Selko
Voluntary Disclosure – Not in Selko Report
Selko Report does not currently include C5 disclosures. This module is entirely voluntary under the VSME standard (uses "may disclose" language), meaning companies are not required to report this information. To prioritize SME accessibility and reduce reporting burden, Selko focuses on the more essential disclosure requirements.
Companies wishing to disclose management gender ratios or temporary worker information can still do so independently—this information simply won't be collected through the standard Selko questionnaire.
Related content
B8: General workforce characteristics
VSME disclosure B8: employee numbers, contract types, gender distribution and turnover rate.
Read moreC9: Gender diversity on the board
VSME disclosure C9: gender diversity in the board of directors or highest decision-making body.
Read moreB10: Remuneration and training
VSME disclosure B10: minimum wage, gender pay gap, collective bargaining coverage and training hours.
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