Why Gender Data?

Sustainability reporting is not only about disclosing environmental impacts—it also aims to make an organization’s social impact visible. In this context, gender-based inequality is one of the key indicators questioning corporate responsibility, particularly in areas such as workforce composition, pay gaps, and access to opportunities.

Global standards and regulations explicitly address this area:

• GRI 405 (Diversity and Equal Opportunity) requires data disaggregation by age, gender, minority identity, etc., at both management and general workforce levels.
• ESRS mandates disclosure of anti-discrimination policies and performance indicators on gender equality.
• TSRS includes metrics on equal opportunity, pay transparency, and diversity under the lens of financial materiality.

1. What Are the Core Indicators?

The main indicators to measure gender-based inequality include:

Indicator	Description
Female/Male Workforce Ratio	Gender distribution within the total staff
Women in Management	Share of women in managerial and executive roles
Average Salary by Gender	Pay comparison for equivalent roles
Gender Distribution in Recruitment	Share of female and male hires over the past year
Parental Leave Usage	Gender distribution of parental leave uptake
Gender-Based Discrimination Reports	Formal complaints received via ethics lines or audits

Example: A manufacturing company might present the following table in its sustainability report:

Indicator	2022	2023	Change (%)
Female/Male Ratio (Total)	28% / 72%	32% / 68%	+14% female
Women in Management	15%	22%	+7 points
Gender Pay Gap (Male–Female)	1.10	1.05	5% reduction

Supporting this table with narrative—e.g., through recruitment programs for female engineers or leadership development initiatives—can help make the impact more visible.

2. Practical Approaches for Small-Scale Organizations

For SMEs or organizations without established data systems, qualitative statements can be used in place of numerical indicators, such as:

• “Of the 14 employees hired in 2023, 7 were women; 2 female employees were promoted to managerial roles.”
• “We aim to maintain a female participation rate above 50% in our training programs.”
• “We offer flexible working hours to female employees after maternity leave.”

As long as such statements reflect an intention to track and improve, they are acceptable in early-stage reports as declarations of institutional commitment.

3. Sensitive Data and Privacy: What Should Be Done?

While gender data is often assumed to be easily accessible, combining it with other inequality indicators—such as age, ethnicity, or disability—in small organizations may pose anonymity risks.

Recommendation: When sample sizes are below 10, data should be presented in ranges or as percentages only—not as exact figures.

For highly sensitive issues like workplace gender-based violence or harassment, reporting should focus on the existence of policies, training activities, and procedural documentation—rather than case numbers.

4. Presentation Examples Aligned with Standards

GRI Compliance:

• GRI 405 requires two key tables:
  • Workforce breakdown (including management) by age and gender
  • Salary comparisons by gender
• These tables should be included in the main report and listed in the GRI content index.

ESRS / TSRS Compliance:

• Is there a diversity and inclusion policy?
• Have gender-based discrimination risks been identified?
• Are there clear targets for improvement?
• Short explanatory texts supported by concrete indicators are encouraged.

5. Broadening Inclusion: Beyond Binary Gender

Reporting only male/female ratios is no longer sufficient to reflect today’s understanding of diversity.

Organizations are encouraged to adopt a more inclusive data and language approach:

• Collect data based on gender identity (where legally and ethically permissible)
• Report the share of employees with disabilities
• Indicate the number of migrant/refugee employees
• Present ethnic or cultural diversity indicators

These indicators must be handled with care and with respect for legal and cultural contexts, always prioritizing employee privacy.

Conclusion: Counting Is Not Enough—Explain and Commit

Integrating gender data into sustainability reporting is meaningful only when supported by institutional awareness and commitment—not just quantitative tables. A key principle for organizations should be:

“Disclose what you can measure; explain the reasons and your plan for what you cannot.”

At S4A, we provide tailored solutions and guidance to organizations in gender-equity-based data collection, reporting, and policy development processes.