Gender equality metrics - Analysis of stock exchange guidance 2024

This Market Monitor 2024 provides an in-depth analysis of gender equality metrics recommended by stock exchange sustainability disclosure guidance documents. It reveals that two-thirds of these documents include guidance on gender-specific metrics, signaling growing global recognition of gender equality as a critical component of sustainability reporting. However, stock exchange guidance documents also exhibit significant gaps and inconsistencies. Metrics predominantly align with the first two UN Women’s Empowerment Principles (WEPs)—high-level corporate leadership (WEP 1) and fair treatment of all genders at work (WEP 2)—while WEPs Principles addressing health and safety (WEP 3), education (WEP 4), supply chain practices (WEP 5) and community engagement (WEP 6) receive less attention.

Other highlights of the report include :

• The metrics recommended by exchanges are not standardized.
• More than half of metrics recommended by exchanges make reference to a standard or framework. However, these references are inconsistent.
• About 40% of metrics recommended by exchanges are not linked to any standard or framework, highlighting fragmentation
  in corporate reporting on gender equality.