ESG SDDS Wiring-Guide

It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. Unadjusted or “raw” gender wage gaps is calculated as an average gross hourly pay level of male employees minus average gross hourly pay level of female employees (ref: ESRS S1). This can also be calculated for average wages, median wages or wages in different places in the distribution (ref: ILO). In preparing the disclosure on gender at managing team level, the investment manager may use the definition of top management according to ESRS S1, as one and two levels below the administrative and supervisory bodies unless this concept has already been defined with the operations and differs from the previous description. If this is the case, the investment manager can use its own definition for top management and disclose that fact and its own definition. The investment manager may disclose a breakdown of the gender pay gap as defined in paragraph by employee category and/or by country/segment.(ref: ESRS S1). 
 

Scope: This indicator applies at the corporate level. Data should be reported at the entity or management company boundary, using a methodology consistent with related DEI or governance indicators.