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:
(b) the ratio of the annual total remuneration of the highest paid individual to the median annual total remuneration of all employees (excluding the highest paid individual).
AR incl. calculation
AR incl. calculation
AR 101 When disclosing the information required by paragraph 97(b), the entity shall do the following:
(a) It considers all Employee;
(b) depending on the entity's remuneration policy, consider all of the following:
i. Base salary, i.e. the sum of guaranteed, short-term and fixed cash remuneration,
ii. Cash benefits, i.e. the sum of base salary and cash allowances, bonuses, commissions, cash profit sharing and other forms of variable cash payments,
iii. Benefits in kind such as cars, private health insurance, life insurance, wellness programs, and
iv. direct compensation, i.e. the sum of cash benefits, non-cash benefits and the total fair value of all annual long-term incentives (e.g. stock options, restricted stock or shares, performance shares or shares, phantom shares, stock appreciation rights and long-term cash payouts),
c) it uses the following formula to calculate the ratio of Annual total remuneration:
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