Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Preparar
Qué recopilar antes de redactar
Marque cada campo cuando llegue la evidencia. Los responsables son los equipos que suelen custodiar los archivos fuente.
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Women’s share
HR / People AnalyticsCapture the percentage of the relevant population that is recorded as female, using the same population definition and reporting period as the source metric.
Evidencia 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.
Atención a Does not reconcile to the workforce headcount source because the female category is built from a different population or period than the denominator.
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Men’s share
HR / People AnalyticsCapture the percentage of the relevant population that is recorded as male, using the same population definition and reporting period as the source metric.
Evidencia 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.
Atención a Does not reconcile to the workforce headcount source because the male category is built from a different population or period than the denominator.
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Other gender share
HR / People AnalyticsCapture 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.
Evidencia 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.
Atención a Categories are not aligned with the organisation’s gender field, so people recorded outside female and male are missed or counted differently from the source system.
Antes de empezar
- Have you fixed which people are counted here, and which are left out, before you split the figures by gender?
- Are you using one clear headcount basis and cut-off date for all three percentages, so the numbers line up?
- Can each percentage be traced back to a source record or report, rather than being estimated from memory or a spreadsheet guess?
- Have you agreed what your organisation will use for the three labels in practice, so the categories are applied consistently?
- Before you start, have you checked that the three shares add up sensibly against the same total population you are reporting on?
Cómo prepararlo
Solicitar los datos
Request the workforce gender split data
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud débil
Please provide the ESRS S1-8 diversity data for the workforce, including the gender breakdown.
Por qué falla: 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.
Solicitud mejor
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.
Plantilla de correo formal
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]
Versión corta para Teams / Slack
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.
Ejemplos sectoriales
Manufacturing
Contexto. A group with multiple plants and a central HR system, plus local site registers for contractors.
Solicitud adaptada. 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.
Ejemplo de respuesta. 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
Contexto. A partnership with employees and a separate pool of contingent workers tracked in different systems.
Solicitud adaptada. 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.
Ejemplo de respuesta. One summary table and two source exports: HRIS extract for employees, vendor report for contingent workers, each with counts, percentages, and mapping notes.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
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.
Nota de contexto
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.
Declaración sobre las variaciones
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.
Entrada del índice de contenidos
S1-8 Diversity — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
Descargue herramientas de preparación para S1-8 durante 24 horas con acceso gratuito mediante correo electrónico verificado. Los enlaces a los informes originales siguen siendo públicos.
Verificación
Para cada afirmación, compruebe la evidencia
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.
Riesgos The assurer may test whether the population was defined consistently and whether the chosen boundary could have changed the result.
Evidencia que comprobar 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.
Riesgos The assurer may probe whether the selected basis was appropriate, applied consistently, and not switched part-way through preparation.
Evidencia que comprobar 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.
Riesgos The assurer may look for arithmetic errors, unsupported classifications, or a mismatch between the published numbers and source data.
Evidencia que comprobar 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.
Riesgos Coverage exclusions or late scope changes are not evidenced.
Evidencia que comprobar Boundary memo, entity or site list, and sign-off record.
Paquete de evidencia que preparar
Carencias habituales en los informes
- A percentage is stated without the underlying counts (numerator and denominator).
- The denominator — what the figure is a share of — is not explained.
- Partial scope is reported as if it were complete coverage.
- One-off activities are counted as if they were ongoing programmes.
- Boundary or period changes that move the figure are not flagged.
- Exclusions from the reported scope are not listed or explained.
Dónde fallan los borradores
Errores que evitar y dónde se requiere juicio profesional
La columna izquierda muestra lo que los preparadores hacen mal al recopilar; la derecha, dónde tendrá que tomar y explicar un juicio.
Errores que evitar
- Wrong ownerChasing the wrong team means the figures come from people who do not hold the headcount records, so the percentages are built from second-hand information.
- Framework language onlyAsking for the data in ESRS-style terms instead of the organisation’s own job and workforce labels leaves local teams unsure which records to pull.
- Scope not pinned downIf you do not define which parts of the business and which worker groups are in scope, different teams will count different populations and the totals will not match.
- Wrong cut-off dateUsing a different date or period basis from the one used for the workforce snapshot produces numbers that do not line up with the same reporting point in time.
- Mixed counting basisCombining full-time, part-time, contractor or other headcount methods in one calculation distorts the split because the percentages are not built on the same basis.
- Source labels lostCopying the numbers without keeping the original gender labels from the source file makes it unclear which records fed each percentage.
- Populations mergedPutting separate worker groups into one pool when they should stay distinct hides differences in the underlying mix and can change the reported shares.
- No evidence trailIf you do not keep the source file details, date, owner and review sign-off, no one can trace how the percentages were assembled or checked.
Requiere juicio profesional
- Set the population cut-off and stick to itChoose the workforce population you will use for the percentage split, explain any exclusions at the margins, and keep the same approach unless a change is clearly described.
- Decide how to handle a year of buying or selling parts of the businessIf the group changes through acquisitions or disposals, state whether the split reflects the opening, closing, or average workforce and explain any restatement or non-restatement of prior figures.
- Use one people-classification rule across countries, or explain the differencesWhere local records describe gender or other identity categories differently, map them into one reporting basis, disclose the mapping approach, and note any countries where the source data cannot be aligned cleanly.
- Explain how you treat people with incomplete or unclear recordsIf some workers do not have a recorded category, set out whether you estimate, exclude, or place them in a separate bucket, and say how that affects the percentages.
- Be clear on whether the split comes from live HR records or a point-in-time extractState the date or period used for the workforce snapshot, and if the numbers come from a system extract rather than a manual count, explain that basis consistently.
- Show when privacy rules force you to combine small groupsIf the workforce is too small in some locations or teams to show separate categories safely, disclose the aggregation rule used and note any resulting loss of detail.
- Explain how rounding affects the totalsSay whether each percentage is rounded individually or after calculation, and make clear if the displayed figures may not add exactly to 100% because of rounding.
- Describe any estimate used instead of a direct countWhere the split is not taken from a full headcount, identify the estimation method, the source data behind it, and the parts of the workforce covered by the estimate.
Ejemplos
Cómo se lee en la página
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
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.
Illustrative workforce split by gender identity (people)
| Category | People |
|---|---|
| Female | 420 |
| Male | 560 |
| Other | 20 |
This example shows how to present a simple workforce split using additive categories that reconcile to the total.
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.
Illustrative workforce split by gender identity (people)
| Category | People |
|---|---|
| Female | 135 |
| Male | 165 |
| Other | 0 |
This example uses a different plausible sector and a different set of figures, while still showing the same three-way split.
Escalera de calidad
- Básico
I report 40% women, 58% men and 2% other.
- Mejor
I report our workforce mix as 40% women, 58% men and 2% other, based on headcount at year-end.
- Óptimo
I report our year-end workforce mix as 40% women, 58% men and 2% other across the whole group, and the small shift towards women this period mainly reflects hiring in teams where female representation was higher.
Compruebe su comprensión
Escenarios para trabajar
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.
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Orientación, no aseguramiento
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
ESRS
S1-8
dentro de ESRS S1: Own Workforce
Guides that settle this question
Relacionado y explorar
Más en ESRS S1 →Ver el catálogo completo →Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
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.
Más preguntas con las que puede ayudar esta página