26. The objective of this DR is to enable an understanding of gender diversity at top management level.

27. The undertaking shall disclose the gender distribution in number (headcount) and percentage at top management level.

AR 17 for para. 27 (Calculation gender distribution at top management level)
For the purposes of calculating the gender distribution at top management level, 'top management' is defined as the two levels below the administrative and supervisory bodies. Alternatively, the undertaking may use its own definition of 'top management', in which case it shall disclose the definition it has used.