questionnaire asks about diversity in management, what should I enter here
Board diversity is the ratio in the highest governing body
The question about diversity in management specifically concerns the composition of the highest governing body: the board or management, not the entire management team and not the workforce. Usually you are asked about the male-female distribution, sometimes also about age categories. This is separate data from the male-female distribution within the workforce, which concerns all employees. Therefore do not enter the same figures for both questions — a customer who reads critically will immediately notice that difference.
If you do not have a separate figure for the board, it is often easy to reconstruct: count the number of board members and split that by gender. For a board of two or three persons, that is not "policy", but a simple calculation — you do not need to invent a diversity policy if you do not have one. If you have set a target figure or an intention, that is an additional answer, not a replacement for the actual figure. If you are uncertain whether a figure belongs in the file or not, leave it open rather than supplement it with an estimate.
Where this comes from: the VSME base module
This data appears in the basic module of the EFRAG VSME standard, the voluntary reporting standard for non-listed SMEs. Larger customers who themselves fall under the CSRD Directive (Directive (EU) 2022/2464) use these indicators to build their own supply chain information; that is why the question also appears with smaller suppliers. Anyone receiving this question for the first time and still needs to figure out how to approach it will find the basis in how you address diversity in the workforce.
What this is based on
- EFRAG VSME — the voluntary standard for non-listed SMEs, basic module
- Directive (EU) 2022/2464 (CSRD)
The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.
What you concretely need to do
The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.
View the subscription First the free quick-scanThis is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.