CodeEnum.java

public interface CodeEnum {
    String getLabel();
    String getCode();
}

Gender.java

public enum Gender implements CodeEnum {
    FEMALE("F", "女"),
    MALE("M", "男"),
    OTHER("O", "その他");

    private String label;
    private String code;

    Gender(String code, String label) {
        this.label = label;
        this.code = code;
    }

    @Override
    public String getLabel() {
        return label;
    }

    @Override
    public String getCode() {
        return code;
    }
}

View

         Arrays.stream(Gender.values())
                .map(g -> "<option value=\"" + g.getCode()
                        + "\">" + g.getLabel()
                        + "</option>")
                .forEach(System.out::println);

<option value="F">女</option>
<option value="M">男</option>
<option value="O">その他</option>