I am the only board member, how do I answer the question about board diversity
One director is also an answer, not a blank line
Enter that the board consists of one person, and that diversity criteria — gender, age, background — do not apply to a single-person board. That is a factual answer, not an evasion. The VSME basic module asks about the composition of the board under social indicators and, where relevant, about the ratio between men and women in board positions. With one director, that ratio cannot be expressed as a percentage; you simply state who is in office and that there is no body with multiple members.
Supporting documentation does not need to be complicated: an extract from the Chamber of Commerce is usually sufficient, as it lists the director as the only officer. Some portals also ask for an explanation of the diversity policy itself — in that case too, "not applicable, single-person board" is a correct answer, provided the extract confirms it. Do not confuse this question with that of who sits on the board of directors and how it is composed: that is the broader question of which board diversity is part, and the answer there is the same extract plus a brief description of the role.
Where this comes from: the social indicators of VSME
The VSME basic module of EFRAG addresses board composition under social indicators, as part of information about the organization itself. The standard is written for non-listed SMEs and is based on what is actually present — not on a mandatory target figure. With a single-person board, there is therefore nothing to report on distribution, and you may write it that way. Note: this is a different matter from the customer due diligence under the Money Laundering and Terrorist Financing Prevention Act, where board structure is sometimes also asked about, but then for the purpose of identifying the ultimate beneficial owner. Do not confuse the two questions: one is about diversity, the other about identification. This question often appears in the same questionnaires together with that of describe the whistleblowing procedure; there too, "not present, with brief explanation why" for a small business is a valid answer, as long as it matches the actual situation.
What this is based on
- EFRAG VSME — the voluntary standard for non-listed SMEs, basic module
- Act on the prevention of money laundering and the financing of terrorism — client due diligence
- Directive (EU) 2022/2464 (CSRD)
The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.
What you concretely need to do
The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.
View the subscription First the free quick-scanThis is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.