Despite the increasing attention on gender diversity and equality as drivers of competitive advantage, they are still scarcely investigated with reference to sustainability and integrated reports. Research focusing on the quality and the relevance of information provided in non-financial disclosure addresses broader ESG aspects and mainly focuses on the drivers for reporting such as being compliant with the law, legitimize operations, get access to capital or other resources. In addition, it is still not clear whether the journey of sustainability reporting is able to foster coherent internal changes that enhance sustainability actions. In order to better understand whether a novel sustainability reporting process may function as a tool that internalizes and disseminates the external pressures for greater commitment to gender equality, this work analyses the case of a small-sized Italian companies that is strongly devoted to empower its female workforce and spread the culture of gender equality. The case study describes the progressive reporting journey of the company that initially prepared an impact assessment (as benefit corporation) and now discloses its integrated report since 2020. Processes and actions necessary for preparing the report favored greater knowledge and strategic awareness on how companies may create multiple values for different stakeholders. The reporting process helped the company to think holistically and put adequate attention to all stakeholders, and in particular implement gender equality projects and strategies dedicated to employees and suppliers.
Selena Aureli, Monica Bartolini (2024). Gender-equality strategies and non-financial information disclosure. The case of an Italian SME. IKAM.
Gender-equality strategies and non-financial information disclosure. The case of an Italian SME
Selena Aureli;Monica Bartolini
2024
Abstract
Despite the increasing attention on gender diversity and equality as drivers of competitive advantage, they are still scarcely investigated with reference to sustainability and integrated reports. Research focusing on the quality and the relevance of information provided in non-financial disclosure addresses broader ESG aspects and mainly focuses on the drivers for reporting such as being compliant with the law, legitimize operations, get access to capital or other resources. In addition, it is still not clear whether the journey of sustainability reporting is able to foster coherent internal changes that enhance sustainability actions. In order to better understand whether a novel sustainability reporting process may function as a tool that internalizes and disseminates the external pressures for greater commitment to gender equality, this work analyses the case of a small-sized Italian companies that is strongly devoted to empower its female workforce and spread the culture of gender equality. The case study describes the progressive reporting journey of the company that initially prepared an impact assessment (as benefit corporation) and now discloses its integrated report since 2020. Processes and actions necessary for preparing the report favored greater knowledge and strategic awareness on how companies may create multiple values for different stakeholders. The reporting process helped the company to think holistically and put adequate attention to all stakeholders, and in particular implement gender equality projects and strategies dedicated to employees and suppliers.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.