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Gender Equality at Work: From Policy to Measurable ESG Metrics

Gender equality is not just an ethical issue but a metric that investors, banks and customers read in ESG reports. Vietnam's legal framework, the GRI indicators to disclose and six practical actions for businesses.

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VietESG Editorial Team
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Gender Equality at Work: From Policy to Measurable ESG Metrics
Contents

Gender equality in the workplace means ensuring that men and women have equal opportunities in recruitment, pay, training and promotion, and can work in a safe environment free from discrimination. In ESG, it is one of the most widely disclosed social metrics because it is easy to measure and reflects the quality of people management.⁠​‌​‌‌‌​‌​‌​​​‌‌‌​‌​​​​‌‌‌​​​​​‌‌⁠

Key takeaways

  • The Law on Gender Equality 2006 and the Labour Code 2019 are the main legal framework; internal labour rules must include provisions on preventing sexual harassment.
  • Metrics to disclose: the share of women by management level, the female-to-male pay ratio (GRI 405-2), and parental leave and return to work (GRI 401-3).⁠​‌​‌‌‌​‌​‌​​​‌‌‌​‌​​​​‌‌‌​​​​​‌‌⁠
  • The most effective action starts with data: measure the pay gap before setting targets.

The Law on Gender Equality 2006 sets out the general principles. The Labour Code 2019 contains specific provisions on female workers and ensuring gender equality, and requires internal labour rules to include provisions on preventing sexual harassment in the workplace; Decree 145/2020/ND-CP detailing the Labour Code provides detailed guidance. Maternity benefits are governed by social insurance legislation.

The ESG metrics to measure

MetricReference standard
Share of women in the total workforce, middle management, senior management and the BoardGRI 405-1
Ratio of basic salary and remuneration of women to men by levelGRI 405-2
Number taking maternity leave, return-to-work and retention ratesGRI 401-3
Incidents of discrimination and corrective actionsGRI 406-1
Average hours of training by genderGRI 404-1

Six practical actions for businesses

  1. Audit pay gaps for the same role and grade; explain or adjust them.⁠​‌​‌‌‌​‌​‌​​​‌‌‌​‌​​​​‌‌‌​​​​​‌‌⁠
  2. Transparent recruitment: gender-neutral job descriptions and diverse interview panels.
  3. A development pathway for women leaders: mentoring and management training.
  4. Family support policies: flexible working hours, post-maternity support, lactation rooms.⁠​‌​‌‌‌​‌​‌​​​‌‌‌​‌​​​​‌‌‌​​​​​‌‌⁠
  5. Preventing harassment: a confidential complaints procedure and regular training.
  6. Disclose and monitor: include the metrics in the annual report or ESG report and set annual targets.

What cannot be measured cannot be improved. Gender equality starts with a payroll analysed by gender.⁠​‌​‌‌‌​‌​‌​​​‌‌‌​‌​​​​‌‌‌​​​​​‌‌⁠

Gender equality is Goal 5 of the United Nations' 17 Sustainable Development Goals (SDGs). In VietESG's ESG rating, policies and data on diversity and equality are part of the Social pillar, alongside occupational safety and human resource management.

Frequently asked questions

Are businesses required to disclose the female-to-male pay ratio?

The law does not yet require public disclosure, but this metric is required by reporting standards such as GRI and is often requested by investors and customers.

Does gender equality mean setting a fixed quota for women?

Not necessarily. What matters is ensuring fair opportunities, measuring transparently and having a plan to address any gaps identified.⁠​‌​‌‌‌​‌​‌​​​‌‌‌​‌​​​​‌‌‌​​​​​‌‌⁠

Where to start if there is no data yet?

Extract existing HR data by gender, grade, salary and length of service; even a simple analysis will reveal the gaps to prioritise.

VietESG — Independent ESG rating organisation. Ratings based on disclosed data, supporting evidence and a public methodology aligned with GRI and the SDGs.

Apply for an ESG rating · See the methodology

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