Disclosure focus
This disclosure asks an organisation to explain the diversity profile of its own workforce in a way that is useful for understanding who is employed and how representative that workforce is. In practice, it is about reporting the mix of people across relevant diversity dimensions using the organisation’s own employee data, rather than giving a general statement about commitment or culture.
The practical focus is on the workforce covered by the reporting boundary and on using a consistent basis so the information is comparable over time. Organisations should think about whether the data reflects the full workforce across operations, entities and locations within scope, rather than only selected sites or headline examples, and should be clear about any gaps or limitations in coverage.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Women’s share | Capture the percentage of the relevant population that is recorded as female, using the same population definition and reporting period as the source metric. | HRIS or workforce reporting extract with the gender field and the denominator used for the calculation; check the figure ties back to the underlying headcount file. | HR / People Analytics |
| Men’s share | Capture the percentage of the relevant population that is recorded as male, using the same population definition and reporting period as the source metric. | HRIS or workforce reporting extract with the gender field and the denominator used for the calculation; check the figure ties back to the underlying headcount file. | HR / People Analytics |
| Other gender share | Capture the percentage of the relevant population that is recorded outside the female and male categories, using the same population definition and reporting period as the source metric. | HRIS or workforce reporting extract with the gender field and the denominator used for the calculation; check the figure ties back to the underlying headcount file. | HR / People Analytics |
How to prepare it
Request the data
Request the workforce gender split data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What is the current gender split of our workforce for the reporting period and boundary we are using?
Use your organisation’s own people-data terms first, then map them to the reporting categories. For example, if you talk about staff groups, worker population, or headcount cohorts internally, use those labels in the request and only translate them afterwards for reporting. Check the source data and the final mapping before sign-off.
Weak request
Please provide the ESRS S1-8 diversity data for the workforce, including the gender breakdown.
Why it fails: This is too framework-led and does not tell the owner which population, source, cut-off, or internal labels to use. It also leaves the basis of the figures unclear, so the returned data may not match the reporting boundary or the organisation’s own records.
Better request
Please send the current workforce gender split for [reporting period] covering [reporting boundary]. Use our internal people-data labels, and include the source system, cut-off date, population covered, and whether the figures are headcount or another basis. Please return counts and percentages by category, plus the supporting export or report link.
Formal email template
Subject: Request for workforce gender split data for [reporting period]\n\nHi [name],\n\nCould you please send over the workforce gender split extract for [reporting period] covering [reporting boundary]?\n\nPlease use the organisation’s own people-data labels in the extract, and include the source system, cut-off date, population covered, and the basis used for the figures. If the data is held in more than one system, please note which source was used for each part.\n\nA simple table with the counts and percentages by internal gender category would be ideal. Please also attach or link the supporting export, report, or dashboard view used to prepare it.\n\nIf anything is unclear, I’m happy to align on the wording before you send it. Please also check the official source before sign-off.\n\nThanks,\n[preparer name]
Short Teams / Slack version
Hi [name] — could you share the workforce gender split for [reporting period] and [reporting boundary]? Please use our internal people-data labels, and include the source, cut-off date, population covered, and basis used. A table with counts and % by category plus the supporting export/link would be great. Thanks.
Industry examples
Manufacturing
Context. A group with multiple plants and a central HR system, plus local site registers for contractors.
Adapted request. Please share the workforce gender split for [reporting period] across [named plants / group boundary]. Use the site and HR terms you already use internally, and show which population is included in each site extract. Please include the source system, cut-off date, and whether the figures are headcount or another basis.
Example response. Attached workbook with tabs for each site, showing internal worker group, count, percentage, source system, cut-off date, and notes on any local mapping used.
Professional services
Context. A partnership with employees and a separate pool of contingent workers tracked in different systems.
Adapted request. Please provide the gender split for the people population we are using for reporting, split by our internal staff categories. Include the source system for employees and any separate source used for contingent workers, plus the cut-off date and basis of count.
Example response. One summary table and two source exports: HRIS extract for employees, vendor report for contingent workers, each with counts, percentages, and mapping notes.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how the workforce population was defined for this disclosure and explain that the percentages are calculated from the same underlying headcount base for the three recorded gender categories.
Context note
Use the figures to show how the workforce is distributed across the recorded gender categories, so readers can see the overall balance rather than isolated percentages.
Fluctuation statement
If the mix changes versus a prior period, point to the main drivers such as hiring, exits or reclassification, and note whether the movement is broad-based or concentrated in one category.
Content index entry
S1-8 Diversity — [location / page] / [notes]Download Centre
Preparation tools & forms
Professional preparation tools for S1-8 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We built the figure from our own working definition of senior leadership, rather than assuming a generic corporate label, and we documented that definition before we counted anyone. | The assurer may test whether the population was defined consistently and whether the chosen boundary could have changed the result. | Internal definition note or methodology paper; approval of the boundary used; mapping of named roles to the chosen population; version history showing the definition in place before reporting. |
| For the count, we used either the two management layers immediately below the board-level bodies or our own agreed leadership boundary, and we kept the same basis throughout the calculation. | The assurer may probe whether the selected basis was appropriate, applied consistently, and not switched part-way through preparation. | Calculation workbook showing the selected basis; organisational chart or role hierarchy; evidence of the approved approach; reconciliation showing the same basis used across all entities or segments included. |
| We checked the final table against source records so the headcount and percentage figures tie back to the underlying population, and we retained support for each gender category shown. | The assurer may look for arithmetic errors, unsupported classifications, or a mismatch between the published numbers and source data. | Source HR or people-system extracts; calculation sheets with formulas; tie-out or reconciliation to the published table; evidence supporting the gender classification used; review sign-off before publication. |
| The reporting boundary used for this disclosure is documented. | Coverage exclusions or late scope changes are not evidenced. | Boundary memo, entity or site list, and sign-off record. |
Evidence pack to prepare
Common reporting gaps
Common gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
: we report the share of our workforce by gender identity for the reporting period. In this illustration, the figures are internally consistent and sum to the total headcount shown in the table.
This example shows how to present a simple workforce split using additive categories that reconcile to the total.
Illustrative workforce split by gender identity (people)
| Category | People |
|---|---|
| Female | 420 |
| Male | 560 |
| Other | 20 |
: our company discloses the workforce mix by gender identity for the period, with each part adding up to the overall employee count. The figures below are illustrative and numerically consistent.
This example uses a different plausible sector and a different set of figures, while still showing the same three-way split.
Illustrative workforce split by gender identity (people)
| Category | People |
|---|---|
| Female | 135 |
| Male | 165 |
| Other | 0 |
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Check your understanding
Scenarios to work through
Your HR system shows three gender fields for the workforce: female, male, and another category used by some staff. One employee has not chosen a category, and the team is unsure whether to leave that person out of the figures.
A preparer has workforce data from two systems: payroll for employees and a separate register for board appointees. The board register uses different labels for gender than payroll, and the team is worried the percentages will not be comparable.
The draft note says the workforce is 61% female, 38% male and 1% other. A reviewer notices the percentages were rounded from more precise figures and asks whether the note is still acceptable.
A company has a small number of contractors working alongside employees, and the reporting team is unsure whether to include them in the diversity percentages because the internal HR report mixes both groups.
Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
S1-8
within ESRS S1: Own Workforce
Related & explore
More in ESRS S1 → Browse full catalogue → Disclosure Library home → Search all disclosures →
FAQ
Questions this page answers
The page says to prepare three datapoints: women’s share, men’s share and other gender share. Use the plain-language explainer and the step-by-step preparation section to turn those figures into a draft.
Use the page’s step-by-step preparation guidance to define the workforce population you are reporting on, then keep the same scope through the data table, narrative and evidence pack. The page is designed to help you prepare the disclosure in a practical, repeatable way.
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can source, check and explain the figures. The workbook and preparation steps are there to help assign and track that responsibility.
The page includes an evidence pack with five items for assurance readiness. Use it alongside the four assurance claims to verify so you can show where the numbers came from and how they were checked.
The page gives four assurance claims to verify, each with a claim, risk and evidence prompt. Use those prompts to check whether the disclosure is complete, supported and consistent before it goes into a report.
The page lists common reporting gaps and mistakes to watch for. It is meant to help you spot issues early, such as missing data, weak evidence or a mismatch between the table and the narrative.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to work through the preparation steps, capture the evidence needed for assurance, and turn the data into a draft disclosure.
The Download Centre includes a printable Library Card in .pdf format. It is there as a practical companion to the page content, so you can keep the key preparation points and assurance checks to hand while drafting.
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Use those prompts to convert the gender-share data into a short, report-ready draft rather than starting from a blank page.
Yes, but only as a synthetic illustration. The example is there to show how the disclosure might look, including a quantitative table, so you should replace it with your own internally consistent data.
No. The page explicitly says no one-to-one ESRS/IFRS equivalent is asserted, so it should be used as practitioner guidance rather than a mapping source.
More questions this page can help with
Go deeper · S1-8
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