C9: Gender Diversity Ratio in the Governance Body
Disclosure requirements for gender diversity in the board of directors or highest decision-making body.
In brief
VSME disclosure requirement C9 concerns the gender diversity ratio in the company's governance body, such as the board of directors or an equivalent body. The company must report the gender distribution of the governance body's members. The requirement gives a picture of the diversity of the company's governance at the top level.
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
Selko Report follows and applies the C9 disclosure requirements as specified in the VSME standard. The questionnaire collects information about governance body gender diversity ratios in a straightforward manner, making it easy for companies with formal governance structures to report this data.
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Read moreReady to make progress?
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