Skip to main content

Characteristics of the undertaking’s employees – Number of employees by gender

Revised ESRS 2026

ESRS Standard

20. The undertaking shall disclose:

  • (a) the total number of employees by headcount, with a breakdown by gender


Good to know

In some Member States, it is possible for persons to legally register as having a third gender, which is often neutral.

If this option does not exist, the undertaking may explain this and state that this category is not applicable.


This article has been machine translated. In case of errors, please contact [email protected].

Did this answer your question?