薪酬指标

**(AR 98 amended)*

• The gender pay gap disclosure in accordance with paragraph 40

(a) shall include all male and female employees’ gross hourly pay level and be calculated as follows: $$ \frac{\text{Average gross hourly pay level of male employees} - \text{average gross hourly pay level of female employees}}{\text{Average gross hourly pay level of male employees}} \times 100 $$

**(New)*

• When compiling the information required by paragraph 40(a), the undertaking shall:

(a) include all male and female employees;

(b) include the ordinary basic salary; and

(c) include any other remuneration made available to all employees, whether in cash or in-kind, which the employee receives directly or indirectly (complementary or variable components) in respect of his/her employment from his/her employer.

**(New)*

• Paragraph 40

(a) requires a disclosure of the unadjusted gender pay gap, which measures the overall difference in average pay between male and female employees but does not account for specific factors that can further explain these differences in pay. The adjusted gender pay gap by employee category and/or broken down by country may provide additional contextual information that complements the unadjusted gender pay gap.

**(AR 99 amended)*

• In accordance with ESRS 2 GDR-M, the undertaking shall disclose the methodology it used for compiling the data and/or how the data has been compiled.

**(AR 101 amended)*

• When compiling the information required by paragraph 40(b), the undertaking shall:

(a) include all employees;

(b) include base salary, which is the sum of guaranteed, short-term and non-variable cash compensation;

(c) include, depending on the undertaking’s remuneration policies, all of the following:

• i. benefits in cash, such as cash allowances, bonuses, commissions, cash profit-sharing and other forms of variable cash payments;
• ii. benefits in-kind, such as cars, private health insurance, life insurance and wellness programs; and
• iii. total fair value of all annual long-term incentives (for example, stock option awards, restricted stock shares or units, performance stock shares or units, phantom stock shares, stock appreciation rights and long-term cash awards);

(d) apply the following formula for the annual total remuneration ratio: $$ \frac{\text{Annual total remuneration for the undertaking's highest paid individual}}{\text{Median employee annual total remuneration (excluding the highest-paid individual)}} $$ > ⁷ This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts, as set out by Indicator #12 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Unadjusted gender pay gap’), and benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1816, as set out by indicator ‘Weighted average gender pay gap’ in Sections 1 and 2 of Annex II. > > ⁸ This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by Indicator #8 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Excessive CEO pay ratio’).