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Basic Module
B8: Workforce – General Characteristics
Disclosure requirements for employee numbers, contract types, gender distribution and turnover rate.
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
Selko Report
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.