ESRS Standard
ESRS Standard
95 The entity shall disclose the percentage pay gap between its female and male employees and the ratio of the compensation of the highest paid individual to the median compensation of its employees.
97. the information referred to in paragraph 95 shall include the following:
(a) the gender pay gap, which is the difference between the average earnings of female and male employees expressed as a percentage of the average earnings of male employees.
AR incl. calculation
AR incl. calculation
AR 98. in compiling the information required by paragraph 97(a) on the gender pay gap between female and male employees ('gender pay gap'), the entity uses the following method:
(a) considers the gross hourly earnings of all employees (*male and female); and
b) applies the following formula to calculate the gender pay gap:
AR 100. The company's gender pay gap measurement shall be disclosed for the current reporting period and, if disclosed in previous sustainability reports, for the previous two reporting periods.
Useful information
Useful information
In order to avoid distortions in the calculation that may arise from one-off payments or irregular remuneration components, it is recommended that a precise list of included and excluded payments be drawn up and documented transparently.
The calculation of the gender pay gap explicitly refers only to male and female employees. There is no mention of other genders as defined in ESRS S1 AR 55.
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