On 6 March 2025, there was published in the Official Journal of the EU, Decision (EU) 2025/451 of the European Central Bank (ECB) of 21 February 2025 amending Decision (EU) 2024/461 on the reporting by Member State competent authorities (NCAs) to the ECB of information on remuneration, gender pay gap, approved higher ratios and high earners for the purposes of benchmarking.

The ECB has amended its earlier decision in light of the European Banking Authority (EBA) issuing guidelines on the benchmarking of diversity practices, including diversity policies and gender pay gap, on 18 December 2024.

These EBA guidelines set out the process on how a representative sample of institutions should be formed and specify, for the purposes of the harmonised benchmarking of diversity practices at the level of the management body, the information to be provided to NCAs and from NCAs to the EBA, including information disclosed in accordance with Article 435(2), point (c), of the Capital Requirements Regulation (CRR). The EBA guidelines 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 to NCAs and from NCAs to the EBA in accordance with Article 75(1) of the Capital Requirements Directive IV.

In view of the issuance of the EBA guidelines, ECB Decision (EU) 2024/461 now includes the collection of data on diversity practices at the level of the management body, including information disclosed in accordance with Article 435(2), point (c), of the CRR, and data on diversity policies and the gender pay gap at the level of the management body.