What is the male-female distribution within the workforce?

Number of headcount, not just a percentage

The question about gender distribution in the VSME core module requires a breakdown of the workforce by gender, usually in headcount or FTE, and usually also broken down by category: total, and where asked separately for management positions. A single percentage such as "40% female" is therefore often not sufficient if the question specifically asks for numbers or for management — check per list what level of detail is requested.

The figures normally come from the payroll administration or the HR system, on the reference date that the customer specifies or otherwise the end of the reporting period. If there is no fixed reference date in the chain file, then the average over the year is a reasonable alternative, provided you state that it is an average. This subject is separate from average training hours per employee, but is often asked for in the same questionnaires in one breath, so it is useful to have both ready at the same time.

Where this appears in the VSME base module

The breakdown by gender is in the personnel data of the core module of the VSME standard of EFRAG, together with other key figures about the workforce such as the total number of employees and turnover. The standard asks for these figures as part of the broader picture of the social side of the business, alongside for example health and safety policy and the question of whether the personnel is covered by a collective bargaining agreement. If the business does not have a separate HR reporting system, then a manual count based on the payroll list is a common source, as long as that count remains traceable to the reference date used.