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Comprehensive Module
C9: Gender Diversity Ratio in the Governance Body
Disclosure requirements for gender diversity in the board of directors or highest decision-making body.
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
C9
Selko Insights
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.