Subject matter

These GL specify, for the purposes of the harmonised benchmarking of diversity practices in accordance with Article 91(11) of Directive 2013/36/EU and Article 26 of Directive (EU) 2019/2034, the information to be provided by institutions and investment firms, unless they are small and non-interconnected, to competent authorities and from competent authorities to the EBA for benchmarking diversity practices, including information disclosed in accordance with Article 435(2)(c) of Regulation (EU) No 575/2013 and under Article 48 of Regulation (EU) 2019/2033.

These GL also specify for the purposes of the harmonised benchmarking of the gender pay gap at the level of the management body, the information to be provided by institutions and investment firms, unless they are small and non-interconnected, to competent authorities in accordance with Article 75(1) of Directive 2013/36/EU and Article 34(1) of Directive (EU) 2019/2034 and from competent authorities to the EBA.