On 18 December 2023, the European Banking Authority (EBA) published a final report on the guidelines on benchmarking of diversity practices, including diversity policies and gender pay gap, under the Capital Requirements Directive IV and the Investment Firms Directive. The guidelines harmonise the collection of data for diversity benchmarking and the benchmarking of the gender pay gap at the level of the management body. The data collection exercise will be implemented in the EBA’s tool for data collection. The first data collection under the guidelines will be conducted in 2025 with a reference date of 31 December 2024.