W in ESG. Gender equality for a more inclusive and sustainable economy

The topic of gender equality has usually been associated to quotas, codes, rules and the effective functioning of BoD (Brogi and Huse, 2013, Harnay et .al. 2024, Mazza et al. 2024). The topic of gender equality has also been associated to the outcomes it produces in terms of GDP and employment rate (EIGE 2017). Here the theme is that of sensitivity to gender equality among the ESG strategies of social inclusion, environmental sustainability, and good governance so that organizations could drive sustainable growth and create a more inclusive future. Since 2024, EFRAG European Sustainability Reporting Standards under the double materiality perspective require companies in the scope of CSRD to disclose information on material IROs related to environmental, social and governance issues, including (hopefully) gender equality. Gender equality shall be mandatorily reported among the sustainability-related matters or will be reported as a result of the materiality assessment. Starting from the belief that gender equality matters for the creation of economic, environmental and social value, the study aims at mapping how material the topic of gender diversity is among the Non-Financial Reports presented by Italian companies in 2023, in order to provide a picture of reference point before the application of ESRSs in 2024. By means of a continuous dialogue with involved undertakings and institutions we intend contributing to cultural development of local players toward a more gender equal and sustainable economy.