SE4: Inclusion and Diversity – Above Green

(1.3 points)

Intent

This indicator identifies the metrics used by the entity to monitor diversity at governance and workforce level. Diversity of boards of directors has become a clear priority for investors and is considered to positively impact investment decisions and increases organizational competitiveness.

Requirements

Select Yes or No: If selecting Yes, select applicable sub-options.

Does the entity report on inclusion and diversity?

Yes
- Diversity of the entity's governance bodies [select all diversity metrics (multiple metrics possible)]
  - Age group distribution
  - Board tenure
  - Gender pay gap
  - Gender ratio
    - Percentage of employees that identify as: Women=____% Men=____%
  - International background
  - Racial diversity
  - Socioeconomic background
- Diversity of the organization's employees [select all diversity metrics (multiple metrics possible)]
  - Age group distribution
    - Percentage of employees that are:
      - Under 30 y/o=____%
      - Between 30-50 y/o=____%
      - Over 50 y/o=____%
  - Gender pay gap
  - Gender ratio
    - Percentage of employees that identify as: Women=____% Men=____%
  - International background
  - Racial diversity
  - Socioeconomic background
No
- Provide additional context for the answer provided (not validated, for reporting purposes only)

________________________

2020 changes: Split the indicator into two parts, one looking at gender and diversity of governance bodies and the other looking at employees.

Validation

This indicator is not subject to automatic or manual validation.

Scoring

This indicator is scored as a One Section Indicator. Evidence is not required. Fractional points are awarded equally for reporting on inclusion and diversity of:

The entity’s governance
The entity’s employees
Reporting gender ratio data for both groups stated

Terminology

Age group distribution: Percentage of a population, at each age.

Board tenure: Refers to the period or term of an entity’s board of directors.

Gender ratio: Proportion of one gender to another in a given population.

Gender pay gap: Percentage difference of average hourly earnings between men and women.

Governance body: Committee or board responsible for the strategic guidance of the entity, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders. Examples of governance bodies may include Board of Directors and Non-Executive Directors.

Socioeconomic background: Combined measure of sociological and economic background of a person.

References

EPRA Best Practices Recommendations on Sustainability Reporting, 3rd version, September 2017: 5.1, Diversity-Employee gender diversity

GRI Sustainability Reporting Standards (2016): 102-22

RobecoSAM Corporate Sustainability Assessment 2018: 3.1.3, Diversity Policy