ESRS (revised 2026)
ESRS S1 Own Workforce – ESRS (revised 2026)

ESRS (revised 2026) S1-15: Remuneration metrics

What does S1-15 require?

The undertaking discloses the unadjusted gender pay gap (difference between average gross hourly pay of male and female employees as a percentage of male average, including all employees, basic salary and all other cash and in-kind remuneration received for employment) and the annual total remuneration ratio of the highest-paid individual to the median employee total remuneration excluding that individual (including base salary, cash benefits, in-kind benefits and the fair value of long-term incentives), disclosing the compilation methodology under GDR-M; an adjusted pay gap by category or country may be added as context.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • PTD-Art.9 Reporting on the pay gap between female and male workers

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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