C5: Additional Workforce Characteristics
Disclosure requirements for gender ratio at management level and temporary workers.
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
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.