enter percentage of women in management ESG list

Share of women in management: which figure counts

The requested share is usually the percentage of women in the highest governing body: management, board of directors, or supervisory board if that is requested separately. This is a different figure from the male-female distribution across the entire workforce, which question usually appears as a separate item in broader ESG lists. Do not confuse the two: many respondents accidentally enter the broader workforce figure in response to the governance question, and this stands out to your customer if it does not match the commercial register.

If you do not have the figure readily available: count the seats in the body that is being asked about, and divide the number of women by that total. For a management of three with one woman, that is 33%, not "minority" or another term. If you have no fixed management but a single manager, state that too — "1 of 1" is a valid answer, not an evasion. For the broader workforce question, with a different type of evidence, the explanation is at what your customer means by male-female distribution in the workforce. Diversity in governance often appears in the same section as broader diversity questions, and those who still need to plan that approach can find how you approach a question on diversity in the workforce a step-by-step guide that is also applicable here.

Basis of EFRAG VSME, no statutory threshold for SMEs

This indicator comes from the basic module of EFRAG's VSME standard, the voluntary reporting standard developed for non-listed SME enterprises. VSME is not an obligation in itself: it is used because larger customers, under pressure from their own reporting obligation via Directive (EU) 2022/2464 (CSRD), are pushing this format down to their suppliers. For you as a supplier, it is therefore a customer question with a fixed source, not a statutory obligation that directly applies to your enterprise.