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how do I enter diversity management in ESG questionnaire from customer

Management diversity concerns the top, not the entire organization

The question about management diversity specifically asks about the composition of the board and senior management — usually broken down by gender, sometimes also by age category. That is a different figure than the overall gender distribution across the entire workforce, where the way that broader distribution question is addressed separately. Do not confuse the two in your answer: a client asking about management wants the percentage of women (or the age distribution) in the board of directors, executive team or senior management, not in the total organization.

If you do not track this figure separately, the most common approach is: count the management positions (executive team, management team, board of directors/supervisory board if applicable) and determine the distribution yourself from your own personnel records. If you have no fixed policy to influence that distribution, you can simply report that — a questionnaire does not impose a policy, it only asks about the current state of affairs. If you are unsure whether you want to share this figure with this specific client, that is a confidentiality choice that is separate from the question of whether the answer is correct. See also the broader approach in how you structurally complete diversity questions about your workforce, because the same data source usually feeds multiple questions in the list.

Basis: the VSME module social

This indicator appears in the social base module of the EFRAG VSME standard, the voluntary standard for unlisted SME enterprises. Clients falling under the CSRD reporting obligation — Directive (EU) 2022/2464 — often translate their own supply chain questions directly to these VSME indicators, because they need those figures from their suppliers for their own reporting. Hence "management" has a fixed, narrow meaning here: it concerns board and management functions, not a subjective assessment of diversity in the organization as a whole.

What this is based on

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.

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This 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.