Workforce Diversity Reporting for Education SMEs

Education and training institutions are some of the most diverse workplaces in Europe — blending academic staff, administrators, researchers, and support teams. As part of the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), diversity and inclusion have become key sustainability indicators, especially for small and medium-sized educational institutions.

This how-to guide shows how schools, universities, and training providers can measure, manage, and report workforce diversity in a practical and proportionate way. For related guidance, see how to calculate gender pay gap and the CSRD guide for schools and training centres.

1. Why Workforce Diversity Matters in Education

Diversity and inclusion are not only social values — they also drive better learning outcomes and institutional resilience. Under CSRD and VSME, educational organisations are encouraged to disclose diversity data to:

• Demonstrate equal opportunities and fair treatment.
• Strengthen reputation with students, staff, and funders.
• Align with EU goals on gender equality and non-discrimination (SDG 5 and SDG 10).
• Support access to grants or tenders that require ESG reporting.

Note: Most educational SMEs (e.g. independent schools or training centres) are not legally obliged to report under CSRD but can use VSME Basic Module social metrics (B8–B10) to show commitment to fair and inclusive practices.

2. What CSRD and VSME Require on Workforce Diversity

2.1 Under CSRD

Larger universities and education groups (if they meet CSRD thresholds) must report on:

• Gender balance at all levels of governance and management.
• Pay equity and equal opportunities.
• Employment type, age distribution, and diversity policies.

These requirements align with ESRS S1 – Own Workforce.

2.2 Under VSME (for non-listed education SMEs)

The VSME Basic Module includes three relevant disclosures:

Optional Comprehensive Module C9 adds gender diversity in governance bodies — recommended for schools and universities with a formal board or council.

3. Step-by-Step: How to Collect and Report Workforce Diversity Data

Step 1 — Define Your Workforce Scope

Include all individuals directly employed by the institution:

• Full-time and part-time staff.
• Fixed-term and permanent contracts.
• Academic, administrative, and support staff.

Exclude:

• External contractors (unless they form part of your regular workforce).
• Visiting lecturers or volunteers (can be mentioned qualitatively).

Step 2 — Gather Basic HR Data

Start with existing HR or payroll records. You’ll need the following:

Tip: The VSME allows flexibility — you can aggregate data where detailed breakdowns would risk privacy or are not available.

Step 3 — Calculate Key Ratios

To make your reporting meaningful, calculate:

• Gender ratio (overall): % female vs. % male.
• Gender ratio in leadership: % women in management, board, or senior faculty.
• Training ratio: Average hours of professional development per employee (VSME B10).
• Pay equity: Ratio of average female-to-male pay (optional for institutions under 150 employees; required from 2031 for those over 100).

Step 4 — Include Diversity Policies and Actions

Add a short qualitative description of your inclusion policies and achievements:

• Recruitment processes ensuring non-discrimination.
• Training on bias awareness or inclusive teaching.
• Accessibility initiatives for staff or students with disabilities.
• Equal opportunity statements in your HR handbook.

Example text for a VSME disclosure:

“The College ensures equal access to roles and pay for all employees. In FY2024, 64% of staff were women, including 45% of senior leadership positions. The institution introduced inclusive recruitment training and accessibility audits for all campuses.”

4. Presenting Diversity Data in a Report

Here’s a simple table format aligned with the VSME Basic Module (B8–B10):

Note: If you employ fewer than 50 staff, you can simplify this table by reporting only total headcount and gender ratio.

5. Qualitative Examples for Education Providers

• School example: “Our teaching staff is 72% female and 28% male. Leadership positions are balanced 50/50. We offer equal pay and professional development opportunities for all employees.”
• University example: “The University Council achieved 40% female representation in 2025. Inclusion and accessibility are monitored through an annual diversity audit.”
• Training centre example: “The centre employs 18 staff across three sites, with a gender split of 60% women and 40% men. Inclusive hiring and hybrid working policies are in place.”

6. Frequency and Disclosure Format

• Report annually, alongside your sustainability or financial report.
• Under VSME §12, you need to provide comparative information after your first reporting year (e.g. FY2025 vs. FY2024).
• You can publish your diversity data:
  • On your website;
  • In your annual sustainability statement; or
  • Internally for funders and partners.

7. Quick Wins for Education SMEs

Key Terms

• CSRD: Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464).
• VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024).
• B8–B10: VSME disclosures on workforce characteristics, pay, and training.
• Comprehensive Module C9: Optional disclosure on gender diversity in governance.
• ESRS S1: European Sustainability Reporting Standard for workforce-related topics.
• Pay equity ratio: Average female-to-male pay comparison.
• SME: Small and medium-sized enterprise (here applied to education providers).