No. 671 - Gender diversity in the non-financial reporting of Italian banks

by Emanuela Atripaldi, Nicole Gila, Alessia Musco and Ulrike Sauerwald
February 2022
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Corporate social responsibility reporting on environmental, social and governance (ESG) sustainability allows analysts and investors to assess firms' risk exposure to these factors and their long-term profitability. We analyse how and to what extent Italian banks disclose to the public their stance on diversity and inclusion (D&I), an important element of firms' sustainability strategy.

The analysis shows that D&I is material for most Italian banks, though it is treated differently in terms of granularity of information and in the way in which the information is presented in the non-financial reporting (NFR). The paper identifies some aspects that banks could use in each of the three main areas considered in the NFR (materiality process; D&I management; publication of quantitative information on D&I) to enhance their activities related to D&I.

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  1. 04 February 2022
    No. 671 - Gender diversity in the non-financial reporting of Italian banks (only in italian)
    PDF 3 MB