People Advisory · ESG · BRSR Reporting · Pay Equity
Gender Pay Gap Report
Transparent. Credible. Actionable.
An independent, data-driven analysis of the pay differences between men and women in your organisation — with the rigour your investors, regulators, and workforce deserve.
Consultivo at a Glance
14 +
Years in People Advisory
20 +
Industry Sectors Covered
1000 +
Audit & Consulting Assignments
300 +
Locations Across the Globe
- IFC (World Bank Group) Approved Independent Consultant — your assurance of global credibility.
- IFC / World Bank Group Approved
- GRI · SA 8000 · ISO 30415 Aligned
- BRSR & ESG Disclosure Ready
- Corporate + Community Expertise
- Serving India & Global Organisations
What You Get
Six things our Gender Pay Gap Report delivers for your organisation
Our gender pay gap reports go beyond a single number. They give decision-makers the full picture — what the gap is, why it exists, and precisely what to do about it.
Controlled & Unadjusted Gap Calculations
Both gap types calculated with clear methodology — giving you the full picture, not just the headline number that can mislead.
Root-Cause Analysis
We identify why the gap exists — whether driven by occupational segregation, promotion bias, unequal bonus allocation, or structural pay band issues.
Function, Grade & Quartile Breakdown
Pay gap analysis disaggregated by business function, seniority level, pay quartile, and geography — so you see exactly where the gaps are concentrated.
Year-on-Year Trend Analysis
Where historical data is available, we track how your gender pay gap has changed over time — demonstrating progress (or identifying stagnation) to stakeholders.
Disclosure-Ready Report
Structured for direct use in BRSR, GRI, CSRD, DJSI, and investor ESG questionnaires — with narrative, methodology, and data tables all included.
Pay Equity Action Plan
A prioritised, time-bound roadmap of interventions — from immediate pay corrections to longer-term structural reforms — to close the gap sustainably.
Consultivo's Unique Angle
Our gender pay gap reports are backed by the same rigour as our broader gender auditing practice — giving you both data precision and human rights context in a single engagement if needed.
IFC World Bank Group Approved
BRSR + GRI Ready
Corporate + Community Coverage
Understanding the Pay Gap
What is a Gender Pay Gap Report?
“A gender pay gap report quantifies the difference in average earnings between men and women across an organisation — and analyses why that difference exists.”
A gender pay gap report is not simply a check on whether men and women doing the same job are paid equally — that is equal pay, which is a separate (and legal) obligation. The pay gap report reveals something broader: the structural and systemic patterns that cause women, on average, to earn less than men across the whole organisation.
These patterns typically include a higher concentration of women in lower-paid roles, fewer women in senior leadership, differences in bonus distribution, and career progression barriers that compound over time.
Increasingly, gender pay gap reporting is required or strongly expected by regulators, investors, and global buyers — including through India’s BRSR framework, the EU’s Corporate Sustainability Reporting Directive (CSRD), and major ESG rating agencies.
Not sure whether you need a pay gap report, a full gender audit, or both? See our FAQ below or speak to our team.
What a Gender Pay Gap Report covers
- Mean and median pay gap calculations
- Bonus and variable pay gap analysis
- Pay quartile breakdown (who earns what, by gender)
- Controlled gap: same role, same level, same experience
- Unadjusted gap: overall organisation-wide difference
- Root-cause analysis of identified gaps
- Sector and peer benchmarking (where available)
- ESG and BRSR disclosure narrative
- Year-on-year trend comparison (multi-year data)
- Prioritised action plan to close the gap
The two types of gender pay gap — and why both matter
Most organisations only report one number. A rigorous gender pay gap report calculates both — because each tells a completely different story.
The Controlled (Adjusted) Pay Gap
This compares the pay of men and women doing equivalent roles at the same level, with similar experience and tenure. It answers: “Are we paying people equally for equal work?”
- Controls for job title, grade, function, location, and tenure
- Reveals direct pay discrimination where it exists
- Often relatively small in organisations with structured pay bands
- Directly linked to equal pay legal obligations
The Unadjusted (Raw) Pay Gap
This compares average earnings of all men versus all women across the whole organisation, regardless of role. It answers: “Do women earn as much as men, overall?”
- Reflects the full structural reality of gender inequality at work
- Driven by representation gaps in senior and high-paying roles
- Often much larger than the controlled gap — and more revealing
- Required for BRSR, GRI, and most ESG disclosures
How these two gaps relate to a Gender Audit
The pay gap report focuses on compensation data. A gender audit goes broader — examining policies, culture, promotion practices, workplace safety, and more. Many organisations run a gender pay gap report annually (driven by BRSR/ESG requirements) and commission a full gender auditing exercise every two to three years. We offer both as a bundled Gender Equity Suite — ask us for details.
Organisations that benefit most from gender pay gap reporting
Whether driven by regulation, investor pressure, or a genuine commitment to pay equity, these are the organisations we work with most.
Listed Companies (BRSR)
Top 1,000 listed companies required to disclose gender pay data under SEBI's BRSR framework — we ensure your disclosures are accurate, credible, and defensible.
MNCs with EU/UK Reporting Obligations
Organisations subject to CSRD (EU) or UK gender pay gap reporting regulations, needing India-entity data included in global disclosures.
ESG-Rated & Investor-Facing Companies
Organisations responding to MSCI, Sustainalytics, DJSI, or CDP questionnaires where gender pay data is a scored criterion.
Manufacturing & Industrial Sector
Companies with large, tiered workforces where pay differentials by function and level are most pronounced — and where supply chain buyers demand evidence of pay equity.
Agribusiness & Tea Sector
Meeting international buyer requirements on gender pay equity across plantation and supply chain workforces.
Pharmaceutical & Healthcare
Addressing leadership gender pay gaps in a sector where women are well-represented at entry level but underrepresented at senior levels.
Infrastructure & Construction
Analysing pay equity across a traditionally male-dominated workforce, with particular attention to contract and migrant labour data.
M&A, Investment & PE Transactions
Gender pay gap analysis as part of ESG or human rights due diligence during investment, acquisition, or pre-IPO processes.
Report Scope
What our gender pay gap reports analyse
Every engagement is tailored to your organisation’s size, data availability, and reporting requirements. This table gives you a clear picture of what we cover as standard, what we recommend, and what can be added.
|
Analysis Module
|
What We Measure
|
Reporting Link
|
Status
|
|---|---|---|---|
|
Mean Pay Gap
|
Average (mean) earnings difference between men and women, all roles
|
BRSR, GRI 405, CSRD
|
Standard
|
|
Median Pay Gap
|
Median earnings difference — less sensitive to outliers than the mean
|
BRSR, GRI 405, UK GPG
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Standard
|
|
Bonus Pay Gap
|
Mean and median gap in bonus and variable pay received
|
UK GPG, DJSI, Investor ESG
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Standard
|
|
Pay Quartile Analysis
|
Gender representation in each pay quartile (lower, lower-mid, upper-mid, top)
|
BRSR, UK GPG, CSRD
|
Standard
|
|
Controlled (Adjusted) Gap
|
Like-for-like pay comparison controlling for role, grade, and tenure
|
Investor ESG, Internal Governance
|
Standard
|
|
Grade / Band Analysis
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Pay gap disaggregated by job grade, seniority level, and pay band
|
CSRD, GRI, DJSI
|
Recommended
|
|
Function / Department Analysis
|
Gap analysis by business function or department to isolate hotspots
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Internal action planning
|
Recommended
|
|
Year-on-Year Trend
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Change in pay gap over 2–5 years — essential for demonstrating progress
|
BRSR, CSRD, Investor ESG
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Recommended
|
|
Contractor Workforce Pay
|
Pay equity assessment extended to contract and third-party workers
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SA 8000, IFC Standards
|
Add-on
|
|
Peer Benchmarking
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Your pay gap compared to sector peers and national averages (where data exists)
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Board reporting, Investor narrative
|
Add-on
|
How we produce your Gender Pay Gap Report
Scope & Data Specification
We agree which employee populations, pay elements, and reporting frameworks are in scope — and define the data template for your HR team.
Data Collection & Validation
Payroll and HR data is collected, cleaned, and validated. We flag gaps, anomalies, and data quality issues before analysis begins.
Statistical Analysis
Mean, median, quartile, controlled, and unadjusted gap calculations are run across all agreed dimensions — with full methodology documentation.
Root-Cause & Narrative Development
Findings are contextualised — explaining why gaps exist, what is driving them, and how they compare to sector norms.
Report & Action Plan Delivery
Full gender pay gap report delivered — disclosure-ready, with a prioritised action plan and stakeholder communication guidance.
What the Report Looks Like
A gender pay gap report your board, investors, and BRSR team can use immediately
Our gender pay gap reports are designed to be readable by executives and rigorous enough for investors. Every report includes clear data visualisations, a plain-language narrative, full methodology disclosure, and a structured action plan.
The output is structured to map directly to the specific data points required by BRSR Principle 5, GRI 405-2, and the major investor ESG questionnaires — saving your sustainability team significant time at disclosure.
For organisations that want to go deeper, the pay gap report can be extended into a full gender audit — examining the broader culture, policy, and systemic factors that drive the numbers you see. You can also download a sample gender audit checklist to see how the two connect.
Gender Pay Gap Report — Sample Extract
23.4%
Mean pay gap (unadjusted)
18.1%
Median pay gap
3.2%
Controlled gap (like-for-like)
29.6%
Mean bonus gap
Pay Gap by Quartile
% represents male dominance in that pay band. Illustrative data only.
Gender Equality in the Workplace: A Strategic Imperative for Modern Organisations
Codes, Standards & Guidelines
Grounded in internationally recognised frameworks
Our gender pay gap reporting methodology draws on the most credible global standards — giving your disclosures legitimacy with investors, regulators, and global buyers. Findings feed directly into gender pay gap reports structured for each applicable framework.
ILO
ILO Convention 100 — Equal Remuneration
The foundational international standard on equal pay for work of equal value. Our pay gap methodology is explicitly aligned to ILO C100 principles and guidance.
ILO
ILO Convention 111 — Discrimination (Employment)
Covering non-discrimination in employment and occupation. Pay equity analysis is understood within the broader ILO C111 framework on equal opportunity.
UN SDG 8.5 — Equal Pay for Equal Work
SDG Target 8.5 specifically calls for equal pay for work of equal value by 2030. Our reports map findings to SDG 8.5 progress indicators.
United Nations
UN SDG 5 — Gender Equality
Gender pay equity is a core component of SDG 5. Our reports enable organisations to measure and report on their contribution to the global gender equality agenda.
United Nations
ILO Conventions — Non-discrimination & Equal Remuneration
ILO Convention 100 (Equal Remuneration) and Convention 111 (Discrimination) are core references in our pay and employment equity assessments.
ILO
ISO 30415:2021 — Human Resource Management: Diversity & Inclusion
The international standard for DEI in HR management. Our audit checklist maps directly to ISO 30415 requirements and good practice guidance.
ISO
GRI Standards — GRI 401, 405, 406 & Sector Standards
GRI 405 (Diversity & Equal Opportunity) and GRI 406 (Non-discrimination) form the backbone of our reporting structure. Findings are ready for GRI-based sustainability reports.
GRI
BRSR (Business Responsibility & Sustainability Reporting)
Our gender audit outputs are structured to feed directly into BRSR Principle 5 (Human Rights) and Principle 6 (Environment) disclosures for listed companies in India.
SEBI India
SA 8000 Standard — Social Accountability
SA 8000’s requirements on non-discrimination and freedom from harassment are embedded in our workplace safety and dignity assessment module.
Social Accountability
ETI Base Code & SMETA
For supply chain and sourcing contexts, we align to the Ethical Trading Initiative Base Code and SEDEX SMETA audit methodology.
ETI
IFC Performance Standards
As IFC-approved independent consultants, we apply IFC Performance Standards on labour and working conditions, including gender-specific protections.
World Bank
POSH Act, 2013 & Indian Labour Codes
Our audit ensures compliance with the Prevention of Sexual Harassment Act and applicable Indian labour legislation governing equal opportunity.
India Law
Why Consultivo
What makes Consultivo the right partner for your Gender Pay Gap Report?
Several firms offer pay analytics. Here is what makes our gender pay gap reports different.
Independent & IFC-Recognised
As an IFC (World Bank Group) approved independent consultant, our gender pay gap reports carry the credibility that internal analysis or non-specialist advisors cannot match.
Human Rights Context, Not Just Data
We understand pay equity as a human rights issue, not just a compliance exercise. Our reports are backed by the same expertise that underpins our broader gender auditing and Business & Human Rights practice.
Multi-Framework, Multi-Standard Reporting
One engagement — multiple outputs. We produce a single analysis that maps simultaneously to BRSR, GRI 405, CSRD, DJSI, and investor ESG frameworks, saving your team significant duplication of effort.
Both Types of Gap, Always
We always calculate both the controlled and unadjusted pay gap — because reporting only one number, without context, misleads stakeholders. Transparency is built into our methodology.
20+ Sector Experience
From manufacturing, tea, and mining to pharmaceutical, financial services, and retail — our pay equity work spans more than 20 industry sectors across India and internationally.
Actionable, Not Just Reportable
Every gender pay gap report we produce includes a concrete, prioritised action plan — because the goal is not just to disclose the gap but to close it. We stay engaged through implementation if needed.
Let's Get Started
Ready to understand your organisation's gender equity position?
Whether you are preparing for ESG disclosure, responding to investor requirements, or simply committed to building a better workplace — we can help. Contact our team for a no-obligation conversation about scope and approach.
Frequently Asked Questions (FAQs)
Questions? We have answers.
What is the difference between a gender pay gap report and equal pay?
Equal pay means paying men and women the same for the same or equivalent work — this is a legal requirement in most countries. A gender pay gap report measures something broader: the average difference in earnings between all men and all women across the organisation, regardless of role. An organisation can technically comply with equal pay law whilst still having a significant gender pay gap — because women may be concentrated in lower-paying roles or underrepresented in senior positions. The pay gap report reveals this structural reality. Gender auditing then examines the organisational practices that cause it.
Is gender pay gap reporting mandatory in India?
For the top 1,000 listed companies in India, SEBI’s BRSR (Business Responsibility and Sustainability Reporting) framework requires disclosure of gender-disaggregated remuneration data — effectively mandating gender pay gap reporting as part of annual sustainability disclosures. Beyond BRSR, many organisations face informal mandates from global investors (MSCI, Sustainalytics, DJSI) and international buyers who score gender pay data in their ESG assessments. Organisations with EU operations also face the CSRD, which mandates gender pay gap disclosure under the ESRS S1 standard. The trend is clearly towards broader mandatory reporting — early movers gain a reputational advantage.
How is a gender pay gap report different from a gender audit?
A gender pay gap report is focused, quantitative, and annual — it measures the specific pay differential between men and women and explains why it exists. A gender audit is broader, covering the full organisational landscape: policies, culture, hiring and promotion practices, workplace safety, grievance mechanisms, and community impact. Think of the pay gap report as a precise measurement of one important dimension, and the gender audit as the comprehensive health check that explains the wider systemic picture. We recommend running both — the pay gap report annually, and a full gender auditing exercise every two to three years. We also offer these as a combined Gender Equity Suite.
What data does my organisation need to provide?
At a minimum, we require employee-level payroll data including: gender, employment type, job grade or band, department or function, base salary, and bonus or variable pay received. All data is shared via a secure template and handled with strict confidentiality. We work with your HR and payroll teams to define the data specification at the scoping stage — so your team knows exactly what to prepare, and we handle all validation and cleaning. For multi-entity or multi-country organisations, we agree a consolidation approach at the outset.
How long does it take to produce a gender pay gap report?
For a single-entity organisation with clean, well-structured HR data, a gender pay gap report typically takes 3–4 weeks from data receipt to final report delivery. Multi-entity or multi-country engagements may take 6–8 weeks depending on data complexity. The biggest variable is data quality — the cleaner and more complete your payroll data, the faster and more accurate the analysis. We always discuss timelines at scoping so there are no surprises. Contact us to discuss your situation.
Can we publish the gender pay gap report externally?
Yes — and we encourage it. External publication of your gender pay gap report is one of the most credible signals of commitment to pay transparency. Many organisations publish an executive summary or a disclosure narrative as part of their BRSR, sustainability report, or dedicated pay equity disclosure. We design our reports with this in mind — producing both a full technical version and a stakeholder-facing narrative that can be published directly. Transparency about your gap — including an honest account of why it exists and what you are doing about it — builds more trust than silence.
Do you work with organisations that already have a large pay gap?
Absolutely — and this is where rigorous, independent analysis is most valuable. Organisations with significant pay gaps often worry about what the data will reveal. Our approach is straightforward: the analysis is honest, the root causes are explained clearly, and the action plan is realistic. No organisation closes its gender pay gap overnight. What matters is understanding where you are, why you are there, and committing to a credible improvement trajectory. An independently produced report — with a clear action plan — demonstrates good faith to investors, regulators, and employees far more effectively than avoiding measurement. Speak to our team in confidence.
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Consultivo is one of the leading ESG Consultants in India
An Advisory, Research, Audit & Training organisation helping global businesses in the areas of Sustainability, Business Excellence & Risk Management both at the strategic and operational levels.
Major service verticals include Safety, Sustainability, Environment & Energy, CSR, Management Systems, Organisational Development and Human Capital Development. Consultivo works with 100+ National and International Sustainability related codes, standards and guidelines.
Apart from Independent External Assurance, as a leading ESG Consultant based in India, Consultivo offers ESG Materiality Assessment and Strategy Consulting, ESG Implementation Handholding, Stakeholder Mapping and Engagement, ESG, Sustainability and BRSR Report Preparation and ESG Report Design.
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Ready to measure, disclose, and close your gender pay gap?
Whether you are preparing for BRSR disclosure, responding to an investor ESG questionnaire, or simply committed to pay equity — our team is ready to help. No obligation. Strict confidentiality.
