The following websites provide information about the substantive and technical requirements for remuneration and diversity reporting for credit institutions and investment firms pursuant to the Capital Requirements Directive (CRD) and the Investment Firms Directive (IFD). These reports are grouped under the EBA’s “REM” framework.

The page “Reports on benchmarking of diversity practices” explains key aspects of the REM DBM module (diversity benchmarking). 

The page “Reports on remuneration” contains information on the REM BM module (remuneration benchmarking), the REM GAP module (gender pay gap), the REM HR module (approved higher ratios) and the REM HE module (high earners).