CSRD and the Health Sector: How to Capture Workforce and Diversity Data
The health and social care sector is people-centred — your workforce is not only your biggest asset, but also the heart of your sustainability performance. Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), care homes, clinics, and health service providers are expected to include key information on workforce structure, diversity, wellbeing, and development in their sustainability disclosures.
This guide explains how SME healthcare organisations can collect and report this information effectively, using simple HR data and existing staff records — no consultant or software system required. For related guidance, see the CSRD guide for care homes and clinics and how to calculate gender pay gap.
Why Workforce and Diversity Reporting Matters
The CSRD expands sustainability reporting beyond environmental data. For health and care organisations, social indicators are especially important because they reflect:
- Employee welfare and retention
- Equality, diversity, and inclusion in caregiving roles
- Staff training and career progression
- Organisational values and reputation
The VSME Standard mirrors this emphasis in its Social Modules (S1–S4):
- S1: Working conditions and employment
- S2: Equal treatment and opportunities
- S3: Health, safety, and wellbeing
- S4: Training and skills development
Together, these provide a compact but powerful framework for people-focused sustainability reporting.
Step-by-Step: Capturing Workforce Data
Step 1 – Gather Core Employment Data
Start with information you already hold in your HR or payroll system. Typical data points include:
- Total employees (headcount and full-time equivalents)
- Employment type (full-time, part-time, temporary, agency)
- Gender balance
- Age profile (optional but useful)
- Staff turnover and absenteeism rates
Example:
80 employees (65 FTEs), 78% female, 22% male, 15% part-time, 12% annual turnover.
Step 2 – Identify Key Workforce Indicators
| Indicator | Description | Source |
|---|---|---|
| Headcount and FTEs | Total staff numbers and full-time equivalent | HR or payroll records |
| Gender balance | % female, male, non-binary | HR system or staff survey |
| Contract types | Permanent vs. temporary | Employment records |
| Turnover and retention | % of staff leaving annually | HR/payroll |
| Absenteeism | Average sick days per employee | HR or health records |
These can be compiled annually using your existing HR reporting schedule.
Step 3 – Report in VSME Format (S1 – Working Conditions)
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Total employees | number | 80 | 82 |
| % female employees | % | 78 | 80 |
| % part-time staff | % | 15 | 14 |
| Staff turnover | % | 12 | 10 |
| Absenteeism | days/employee | 8 | 7 |
Narrative:
“Staff turnover decreased through improved working conditions and flexible scheduling. The organisation maintains gender balance reflective of the sector and invests in continuous staff wellbeing programmes.”
Step-by-Step: Capturing Diversity and Inclusion Data
Step 1 – Define What Diversity Means for Your Organisation
Under VSME S2 (Equal Treatment and Opportunities), SMEs are encouraged to consider diversity broadly — not just gender, but also:
- Age distribution
- Nationality or ethnic background (where legally collectable)
- Disability and accessibility
- Representation in management roles
You don’t need to collect sensitive personal data. Instead, focus on:
- Policies in place (e.g. equal opportunities, anti-discrimination)
- Outcomes you can measure (e.g. % of women in leadership roles)
Step 2 – Use Anonymous and Voluntary Data Collection
You can collect diversity data through:
- Anonymous staff surveys (simple, voluntary, and GDPR-compliant)
- HR onboarding forms (where appropriate)
- Regular policy reviews and training participation records
Always explain why the data is being collected and how it supports fair treatment.
Step 3 – Report Diversity and Inclusion Data (S2)
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| % women in management | % | 62 | 65 |
| % staff under 30 | % | 18 | 20 |
| % staff over 55 | % | 22 | 23 |
| Inclusion or equality policy | Yes/No | Yes | Yes |
| Diversity training participation | % | 80 | 100 |
Narrative:
“Diversity and inclusion are central to our care culture. Women represent 62% of management positions, and all employees receive equality and inclusion training.”
Step-by-Step: Capturing Health, Safety, and Wellbeing Data
Step 1 – Track Existing Safety Metrics
The VSME S3 (Health, Safety, and Wellbeing) section expects SMEs to disclose basic safety data such as:
- Reported workplace incidents
- Lost-time injuries
- Absence due to work-related stress or illness
Example:
“Two minor workplace incidents were recorded in 2024, with zero lost-time injuries. Monthly wellbeing check-ins introduced for all staff.”
Step 2 – Include Preventive Measures
You can describe your approach qualitatively:
“Staff receive annual manual-handling training and mental health support. An internal safety committee meets quarterly to review incidents.”
Step-by-Step: Capturing Training and Development Data
Step 1 – Identify What You Already Track
Most care organisations already track training for compliance (e.g. first aid, safeguarding, infection control). Include this as part of VSME S4 – Training and Skills.
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Average training hours per employee | hours | 10 | 12 |
| % of staff completing mandatory training | % | 100 | 100 |
| % of staff in career development programmes | % | 35 | 45 |
Narrative:
“Each employee receives at least 10 hours of training annually. A new mentorship scheme supports early-career carers and nurses.”
Integrating Workforce and Diversity into One Disclosure
| Section | Topic | Example Data |
|---|---|---|
| S1 – Working Conditions | Employment, turnover, absenteeism | 80 staff, 12% turnover |
| S2 – Diversity and Inclusion | Equal treatment and training | 62% women in management |
| S3 – Health and Safety | Incidents, wellbeing policies | 0 lost-time injuries |
| S4 – Training and Skills | Hours of training, career pathways | 10h average training per person |
These disclosures can be added as one short section in your annual CSRD or sustainability statement.
Practical Tips for Care SMEs
- Use existing HR tools: Payroll or rota systems already capture most data you need.
- Keep reporting light: One annual snapshot is enough.
- Respect privacy: Collect demographic data anonymously and voluntarily.
- Show action: Describe diversity or wellbeing initiatives, not just numbers.
- Compare year-on-year: Highlight improvements to demonstrate progress.
How It Aligns with CSRD and VSME
| Framework | Topic | Relevance |
|---|---|---|
| VSME S1–S4 | Workforce, equality, safety, training | Social indicators for SMEs |
| CSRD Article 19a | Double materiality | Workforce and diversity are core social topics |
| ESRS S1–S4 | Employees, workers, diversity, training | Equivalent large-company standards |
| VSME B2 | Practices and policies | Summarise actions and commitments |
These disclosures demonstrate that health and care SMEs uphold fair, inclusive, and safe working conditions in line with EU sustainability goals.
Example: Care Clinic Workforce Summary
Organisation: WellLife Community Clinic Size: 65 employees Highlights:
- 78% female staff
- 15% turnover (down from 20%)
- 12 training hours per employee
- 0 lost-time injuries
- 95% of staff completed equality training
Narrative:
“The clinic prioritises staff wellbeing, equality, and professional growth. Enhanced training and flexible schedules reduced turnover by 25% while maintaining excellent patient care.”
Key Terms
- CSRD: Corporate Sustainability Reporting Directive (EU 2022/2464)
- VSME: Voluntary Sustainability Reporting Standard for SMEs (EFRAG, 2024)
- S1–S4: VSME social modules covering workforce, diversity, health, and training
- Double materiality: Considering both how sustainability affects the business and how the business affects people
- FTE: Full-time equivalent
- Inclusion policy: A statement committing to fair and equal treatment of all employees