Interactive Catalogue

Gender diversity in Italian banks' non-financial statements - La diversità di genere nelle dichiarazioni non finanziarie delle banche italiane

Literature Item

Author Information:

• Name: Emanuela Atripaldi and others, Banca d'Italia and Valore D
• Website: https://www.bancaditalia.it/

Abstract:

Company communications on their position on environmental, social and governance sustainability (ESG) allow analysts and investors to more accurately assess their exposure to risks deriving from these factors and their long-term profitability. Gender diversity is an important component of corporate sustainability strategy and deserves to be properly managed and communicated to the public. The paper analyzes how Italian banks communicate their position on this issue in Non-Financial Statements (NFS), according to the provisions of the current regulatory framework to larger public interest entities. The analyses conducted illustrate that diversity and inclusion (D&I) is relevant for most of the banks that publish the NFS, even if treated with different methods and levels of detail. The work identifies some profiles that banks could use in each of the three main areas of the document (the articulation of the materiality process; the D&I management method; quantitative information) to enhance the activities carried out in the D&I field.

Keywords:

diversity and inclusion, Italian banks, non financial statements, sustainable finance

Publication Date:

Jan. 2, 2022

Source Specificity:

Public Policy Document

Website:

https://www.bancaditalia.it/pubblicazioni/qef/2022-0671/index.html?dotcache=refresh

Power Domains:

Economic

Methods Tools:

Awareness-raising, Benchmarking

Country:

Italy

Implementation Scale:

National

Language:

Italian

Other Links:

ISSN 1972-6627 (stampa) ISSN 1972-6643 (online) / DOI: 10.32057/0.QEF.2022.0671