Shaping Tomorrow

Given recent emphasis on the role of company board composition in contributing to economic growth, financial stability, and sustainable development, we aim to explore how board diversity contributes to both financial, social, and environmental performance in the banking sector. We focus in particular on gender diversity, but we also consider nationality heterogeneity, age diversity, and the presence of independent directors as key drivers of performance. Previous studies have devoted limited attention to the banking industry and have mainly focused on the impact of gender on financial outcomes. The novelty of this study is that it considers several board features and assesses their impact on both financial performance and risk for banks. In addition, it explores whether gender diversity does play a role in moderating the relationship between environmental, social, and governance (ESG) performance and financial performance. By doing so, it contributes to existing literature that has not yet provided clear evidence of how ESG performance is associated with financial performance. Results indicate that the presence of female directors lead to more prudent (less hazardous) decisions but may reduce profitability (return on average assets (ROA) slows down). This negative impact on profitability is reversed when we consider ESG strategies: more gender heterogeneity provides a better guidance on decision-making related to environmental, social, and governance aspects which have a positive impact on ROA and risk. While ESG investments usually represent costs that lessen profitability, female-led ESG investments are able to sustain banks’ long-term competitiveness. Also, age diversity favors greater profitability and fewer risks, which confirms the higher capability of a diverse board to improve decision-making, monitoring, and performance. On the contrary, different nationalities have a negative impact on banks’ financial performance. This study offers interesting insights to regulators, policy makers, supervisory authorities, banks, and managers to achieve more sustainable and stable banking.

In 2022, the Italian government introduced a national gender equality (GE) certification system called UNI/PdR 125:2022 Practice. Its objective is to promote the adoption of gender equality policies in enterprises and provide guidelines for setting up a management system for an inclusive and gender-equal workplace. Due to the recent introduction of the UNI/PdR 125:2022 Practice, research on this subject is still minimal. This research contributes to filling this gap by exploring the approach of Italian small- and medium-sized enterprises (SMEs) toward this tool in order to understand if its purpose, potential, and actual benefits have been fully grasped. A survey has been conducted covering six manufacturing and service sectors with a female- or male-dominated workforce to compare approaches from different organizations. The administration of the survey took place by CAWI and CATI in December 2023, involving 866 companies and reaching a response rate of 11.5%. The sample is stratified by sectors and geographical localization. The findings show that gender equality certification is little widespread among Italian SMEs. Only 2.7% of the sample are UNI/PdR 125:2022 certified. Additionally, Italian SMEs know a little about the practice of UNI/PdR 125:2022 but less about the public benefits and incentives to support the certification process. The main driver of the certification process is the willingness to promote a fair and inclusive working environment for Italian SMEs. Therefore, the top management’s or the entrepreneur’s will to move in this direction can make a difference. The main perceived benefits are improving the company’s image, reputation, and work environment. However, SMEs see the high cost of getting certified and uncertainty about the effectiveness of certification as the main barriers. Thus, the results indicate the UNI/PdR 125:2022’s possible positive impact on the company but, at the same time, the companies’ low awareness of gender certification systems and their low propensity toward this tool.

The new Directive 2022/2464 on Corporate Sustainability Reporting (CSRD) originates from the need to “further develop the reporting obligations of non-financial information in the framework of Directive 2013/34/EU” (recital 5). In doing so, the directive expands the content of the information previously requested and, more importantly, mandates that European companies provide this information in compliance with the European Sustainability Reporting Standards (ESRS). The new directive and an initial set of 12 general ESRSs will apply starting from the 2024 financial year. Subsequently, the sector-specific ESRSs, currently under development, will also come into effect. Adopting a mandatory reporting framework represents a significant innovation, considering that the previous directive allowed companies to choose their reporting frameworks. The guidelines most commonly used by European companies were those issued by the Global Reporting Initiative (GRI). Starting from the 2024 sustainability report, European companies will transition from GRI-required information to that required by the ESRS. This change in the reporting framework is expected to create an information discontinuity in line with the CSRD directive’s objective to develop sustainability disclosures further. However, whether this discontinuity will be achieved across all aspects of environmental, social, and governance (ESG) disclosures is uncertain. This research aims to verify whether the introduction of the ESRS leads to a discontinuity in gender-related information. Gender issues are emphasised because they are undeniably relevant at the European level, where the EU is expected to demand particular transparency regarding companies’ behaviour. This aligns with recent European regulatory interventions, such as Directive 2023/970/EU on the gender pay gap and Directive 2022/2381/EU on gender balance in boards of directors. The research also aims to investigate the qualitative and quantitative differences between the two reporting standards and outline the technical reasons for these differences. This analysis will allow an assessment of whether an improvement in the quality and quantity of gender information can be observed following the introduction of the ESRS. The research method applied involves comparing standards used in international comparative accounting studies. From this comparison, more detailed evidence can be obtained regarding the detail and content of the different information requested by GRI and ESRS, helping to outline the reasons for these differences. The analysis is necessarily qualitative, as there is currently no evidence of application for the ESRS. Empirical research will be possible only with the presentation of the 2024 sustainability reports. This work offers several contributions to the literature on gender. Firstly, it fills a gap by addressing an unexplored area of literature: the change in the quantity and quality of gender disclosure produced by companies following the modification of the sustainability reporting framework. Secondly, it anticipates the potential impact of ongoing regulatory changes on the information produced in the 2024 sustainability reports by European companies, highlighting expected benefits and possible application issues. Thirdly, it provides evolutionary insights into how the focus on gender disclosure changes and explains the reasons for this change. This research has some limitations. This preliminary study offers insights into the changes in gender disclosure following the shift in sustainability reporting frameworks. To reach more analytical conclusions, it is necessary to wait for the first adoption of CSRD by European companies and, therefore, the publication of the 2024 sustainability reports in 2025. This will allow for sufficient evidence to understand the real impact of the new changes on the disclosure of European companies.

This paper provides an overview of recent academic literature on the relationship between gender diversity and its disclosure through non-financial information. Organizations are increasingly prioritizing gender diversity initiatives as part of their efforts to promote inclusivity and sustainability. Gender diversity reporting covers gender workforce composition (Fine et al., Social Issues and Policy Review 14:36–72, 2020; Mousa et al., Employee Relations: The International Journal 42:1249–1269, 2020), women’s involvement in leadership positions, gender pay gap (Blau and Kahn, Journal of Economic perspectives 14:75–100, 2000; Paoloni et al., Journal of Knowledge Management 27:2484, 2023), initiatives to promote gender equality (Squires, The new politics of gender equality. Bloomsbury Publishing, 2007), and the impact of such policies on performance (Monteiro et al., Journal of Business Ethics 180:523–542, 2022). Furthermore, the academic literature suggests that gender diversity management and its disclosure affect each other (Carvajal et al., Business Strategy and the Environment 31:969–987, 2022; De Masi et al., Business Strategy and the Environment 30:1865–1878, 2021; Zahid et al., Journal of Cleaner Production 244:118683, 2020). We conducted a systematic literature review (Davis et al., Springer Plus 3:1–9, 2014; Tranfield et al., British Journal of Management 14:207–222, 2003), exploring the articles published between 2017 and 2024, that is the period between the first EU Directive on non-financial information disclosure and the recent Corporate Sustainability Reporting Directive. Our research outlines key developments, challenges, and emerging trends in this field. It also consolidates findings and identifies future research avenues. It also discusses how sustainability reporting and gender issues can contribute to a more equitable and sustainable future.

The study aims to investigate the relationship between the presence of women on boards of directors and the credibility of companies’ sustainability reports. Existing literature on the impact of gender diversity on boards of directors has not reached a unanimous conclusion. Furthermore, this study aims to analyse whether the presence of women on boards of directors leads to differences in terms of gender-related disclosure, an issue for which previous literature has identified unsatisfactory levels of disclosure. The authors employed a qualitative method to achieve the research objective. In particular, the credibility of the reports was analysed by means of the credibility index developed by Mazzotta et al. (Corporate Social Responsibility and Environmental Management 27:1900–1913, 2020). Gender disclosure, on the other hand, was analysed using content analysis, a technique widely used in the literature to examine corporate social responsibility (CSR) practices and reporting (Kühn et al., Business & Society 53:437–480, 2018). In the context of studies that have analysed corporate sustainability disclosure issues, this study, as far as the authors are aware, is the first to verify whether there is a relationship between the presence of women on boards of directors or women CEOs, credibility of reports, and disclosure on gender equality issues. This analysis was carried out in response to requests from the literature, which highlighted the need to pay more attention to the disclosure of activities carried out in favour of gender equity also by making transactional comparisons (Wang et al., Business & society 55:1083–1121, 2016)).

The EU Directive 2022/2464 “Corporate Sustainability Reporting Directive” (CSRD) introduced the requirement of disclosure about environmental, social and governance topics in compliance with European Sustainability Reporting Standard for many companies. Particularly, it introduces for the Fiscal Year (FY) 2026 the requirement also for small and complex institutes that are large or listed to disclose firms’ information in according to CSRD. This paper aims to analyse the introduction of mandatory disclosure in relation to the gender equality. We used a qualitative method, analysing and comparing indicators of gender equality in sustainability report before and after the publishing of CSRD. To create our sample, we started from the European Central Bank (ECB) list of directly and indirectly supervised entities, and among the less significant institutions (LSIs), we selected the cooperative banks. After some adjustments, we composed our sample of 11 cooperative banks affected by the CSRD. We discussed this through the lens of disciplinary power of Foucault’s theory. Foucault argued that “the Panopticon induce in the inmate a state of conscious and permanent visibility that assures the automatic functioning of power […] the inmate must never know whether he is being looked at any one moment; but he must be sure that he may always be so… (pp. 200–201)”. In this perspective, people used the disciplinary power to obtain a particular behaviour by others. This article supports academic, policy makers and decision-makers. Particularly, it contributes to existing literature about the effects on firms of introduction of CSRD. It supports policy makers to understand the potential of a new law on the firm’s behaviour. This leads decision-makers to reflect on how their behaviour is in reality influenced by disciplinary power. This study fills a gap in the literature on how the recent CSRD (2022) promulgation that companies have to comply with in terms of disclosure also impacts on the values of gender equality indicators. Particularly, it provides an interpretation of firm’s behaviour in response to introduction of CSRD. We demonstrate that also in the case of CSRD, there is a disciplinary power that induces purposeful behaviour.

This study aims to explore the intersection between ethical finance and gender equality, a relatively under-explored area in the current financial and academic landscape. The research investigates the role of ethical finance in the contemporary financial market and emphasizes the importance of integrating gender equality within this context. Utilizing R-studio software and the Bibliometrix package, a comprehensive bibliometric analysis was conducted. This methodology enabled the examination of a wide range of academic publications to identify emerging trends, research gaps, and patterns in how ethical finance and gender equality overlap and influence each other. The analysis revealed significant trends and gaps in the literature, highlighting a growing interest in ethical finance practices. However, the interconnection between ethical finance and gender equality remains under-researched, indicating substantial opportunities for future investigation. The study also identified regulatory efforts, particularly in Europe, that are promoting the incorporation of social dimensions into sustainable finance. The research contributes to the ongoing discourse on sustainable finance by providing a nuanced understanding of how gender equality can be integrated into financial decision-making and corporate strategies.

This paper empirically examines the association between board gender diversity and sustainability reporting using Italian public interest entities (PIEs) as empirical setting. Sustainable reporting is defined in this study as the practice of reporting publicly on how a company is integrating the sustainable development goals (SDGs) in its business model and reporting practices. We estimate a logit model where the dependent variable is the probability of a PIE addressing the SDGs in its sustainability report and the main explanatory variable of interest is the degree of gender diversity on boards. Similar models have been adopted in several analyses of sustainability reporting and assurance. The empirical results indicate that board gender diversity explain to some extent the decision of PIEs to address SDGs in their sustainability reports, after controlling for other potential determinants of SDGs disclosure at firm and board level. Findings also indicate that SDGs reporting is in its relative infancy. To the best of our knowledge, there are relatively few empirical studies that specifically examine whether board gender diversity affects the decision and the extent to which companies address SDGs in their sustainability reports. The study contributes to the current understanding of factors related to the decision to engage early in SDG reporting by providing evidence of the role of female directors as a driving force behind a company’s commitment toward sustainable business models and reporting practices that meet the emerging information needs of stakeholders and the wider community.

Knowledge transfer involves the incorporation of knowledge into the practices of social and collective learning processes. This transfer occurs through social practices (Von Krogh, The Journal of Strategic Information Systems 21:154–164, 2012) and both tacit and explicit means (Nonaka and Takeuchi, The knowledge creating company: How Japanese companies create the dynamics of innovation. Oxford University Press, 1995), involving both individual and organizational actors. Universities contribute to this process through the “third mission” (Centobelli et al., Management Decision 57:3301–3320, 2019; Croce et al., S, The Journal of Technology Transfer 39:688–715, 2014; Paoloni et al., Business Process Management Journal 25:185–201, 2019), which includes scientific, technological, and cultural transfer and productive transformations of knowledge. This transformation finds its expression in the establishment of start-ups. However, despite efforts, a gender gap persists in the presence of women-led start-ups in Italy (Modaffari et al., Journal of Intellectual Capital 24:1506–1531, 2023; Modaffari and della Corte, Organizational resilience and female entrepreneurship during crises: Emerging evidence and future agenda. Springer, 2022; Modaffari and Manzo, ICGR 2022 5th international conference on gender research, Academic Conferences and Publishing Limited, 2022; When the crisis becomes an opportunity: The role of women in the post-covid organization (pp. 75–87), Springer, 2023). This study aims to investigate whether state universities in the Lazio region offer specific incentives for women-led start-ups. To achieve this goal, a multi-case qualitative analysis was conducted. The case was developed by first analyzing the guidelines issued by the universities to verify if they offer incentives for the establishment of women-led start-ups, and subsequently, the composition of active start-ups was analyzed to investigate whether these incentives contribute to increasing the number of women-led start-ups. The results highlight that, despite universities increasingly contributing to knowledge transfer, the gender gap remains strong. Despite the limitations imposed by the choice of universities to analyze, this study has the potential to enhance existing literature in gender studies and entrepreneurial universities, with particular emphasis on the domain of the third mission.

The aim of this research is to describe how the gender gap is addressed in listed science, technology, engineering, and mathematics (STEM) companies. The research methodology applied to this paper is the qualitative method through the application of the case study analysis. We selected a privatal case study. Sources of analysis were data analysis by 2022 and a survey. The research delves into the theme of the female–male working gap not simply in listed companies but in those with high technological potential, within the Italian experience. This represents a novelty compared to the traditional reference literature. This paper enriches the existing literature through study and results that are a useful baseline for academic and practitioners’ implications about the evolution of the research in work gap between women and men in listed STEM enterprises.

This work aims to critically analyze the role of technologies to reduce inequality in public administration, exploring their contribution to the translation of knowledge into innovative dynamics. In the context of the growing recognition of innovation as central factor in organizational development (, this paper focuses specifically on its impact in fostering an inclusive work environment within public organizations. Using the structure literature review (SLR) methodology, this paper systematically reviews the existing literature to identify key trends and future directions for diversity management in public administration . Specifically, 715 international contributions (articles, books, and book chapters) on the selected SCOPUS database were analyzed. The research builds on the notion of gender equality as a strategic resource allocation mechanism (Toren, Higher Education 25:439–455, 1993) and contributes to the stream of literature on gender studies by creating food for thought on the vital importance of pro-diversity management strategies in promoting an equitable work environment (Chordiya, Public Personnel Management 51:235–260, 2022). Such analysis is essential to enable stakeholders to understand the added value that diversity management brings to public institutions. The findings, derived from the specific examination of public entities, may not wholly translate to the private sector’s context. The dominant theme concerns “social and governance,” demonstrating an intense focus on the importance of information transparency and citizen participation for good governance. Gender studies, on the other hand, underline the criticality of overcoming structural and cultural barriers, promoting policies and practices that enhance gender diversity within public administration. This contrast reflects a broad recognition of the social impact of innovation and a growing, but still insufficient, focus on gender mainstreaming as a key aspect for truly inclusive innovation in the PA. The manual review process of structure literature review (SLR) results can be considered a limitation of this study. In addition, a further disadvantage of the research is its dependence on a single database.

This paper delves into the intricate concept of gender equity within multifaceted social, economic, and cultural paradigms. It embarks on an empirical exploration of female decision-making processes within corporate board of directors settings, aiming to formulate initial hypotheses for rigorous experimental analysis. Central to this inquiry is the interrogation of societal tendencies in attributing blame to individuals of different genders amid errors across various contexts. The study is to furnish a rationale that substantiates one of two hypotheses while drawing correlations with extant literature on decision-making, entrepreneurial motivation, and gender-specific leadership traits. The study employs qualitative research methodology to investigate how men and women respond to human error dynamics. A meticulously designed multiple-choice questionnaire is the primary tool, featuring scenarios that gauge participants’ reliance on gender stereotypes or cognitive biases in their responses. Thirty participants, comprising undergraduate and postgraduate students from the Department of Economics and Law at the University of Cassino and Southern Lazio, partook in the study. Through various scenarios, participants assumed the role of a “judge” in assigning blame for errors, allowing for an exploration of unconscious biases related to gender stereotypes and their implications for female decision-making within corporate spheres. Findings suggest a tendency to rationalize errors made by women or those stereotypically associated with femininity, potentially attributable to distinct workplace approaches. This underscores the potential benefits of augmenting female representation within boards of directors, particularly in regions like Italy and other European countries with legal constraints on women’s corporate presence. However, a surprising dearth of literature on societal responses to errors within board contexts warrants further scholarly inquiry into this intersection between gender, social dynamics, and organizational behavior. The study proffers an initial framework for subsequent analytical endeavors, advocating for more expansive datasets and statistical methodologies to yield more profound insights into these complex phenomena.

A diverse board of directors (BoD) can potentially improve firm’s performance in different ways, such as leveraging the management of intangible resources. Given the growing interest on diversity, this research aims to explore the impact of BoD’s diversity on performance of Innovative Small and Medium Enterprises (ISMEs), simultaneously examining the moderating role played by intellectual capital efficiency (ICE). Hence, it seeks to address the research gap in understanding the still unclear role of BoD’s diversity. A quantitative analysis has been conducted on Italian ISME’s, as defined by D.L. 3/2015. Two distinct models have been employed. The first one analyzes the impact of BoD’s gender diversity on firm performance, using the Blau index as regressor. The second model investigates the influence of BoD age diversity, computed by dividing the standard deviation of BoD’s members age by the average age. Pulic’s VAIC™ is included in the interaction term, as a proxy of ICE. Results show a negative and significant relationship between age diversity and performance, while gender diversity does not have any significant effect on it. ICE moderates both relationships. Consistent with critical mass and resource dependency theories, many studies have established a link between BoD’s diversity (in terms of age and gender) and firm performance. Although some publications highlight the benefits of diversity, others show its negative impact or no relationship. Hence, as there is a lack of studies that specifically address the role of board diversity within this nexus, this article focuses on an innovative landscape, understanding the leveraging role of ICE inside these mechanisms. Expanding the research on diversity to ISME’s BoD, outcomes aid in the advancement of knowledge about diversity in the BoD’s composition, increasing awareness of academics, policy makers, and managers.

Diversity is recognized as a core value for sustainable organizations. This study examines the specific impacts of gender diversity in middle management. While the literature often emphasizes the need for women’s access to top management and board positions, there is limited analysis of the benefits of women’s presence in middle management and its implications. Drawing from the recent work conducted by Joo et al. (Human Resource Management 62:765–785, 2023), the study posits that optimal levels of gender equality and inclusion are most likely achieved in a work environment with gender diversity across both the workforce and middle management. The analysis uses indicators relevant to assessing gender equality and inclusiveness within an organization, such as the incidence of sick leave among pregnant employees, the part-time work and resignation rates post-maternity, career advancements and key performance indicators (KPIs). The case study focuses on the National Centre for Oncological Hadrontherapy (CNAO), a radiotherapy facility integrated into the Italian healthcare system, notable for its unique treatment methods using protons and carbon ions. This empirical study observes and qualitatively interprets data from CNAO’s workforce from its inception to the present. The encouraging outcomes regarding the level of inclusiveness and gender equality are often in contrast with national and European findings. Research often focuses on the gaps women face in their careers, rather than on strategies to advance women in leadership. Gender inequalities in the workplace often arise from models based on traditional male roles and lifestyles. This suggests that organizations can promote gender inclusion through internal practices and policies. This study highlights the importance of diversity in middle management for advancing inclusive practices and contributing to the debate on gender equality. It offers insights for organizations aiming to make diversity a core value and lays the groundwork for future research.

This chapter aims to conduct an in-depth analysis of gender diversity within the upper leadership positions in Italian public universities. We aim to assess the representation of women in senior positions pre and post-implementation of the Conference of Italian University Rectors (CRUI) guidelines for the preparation of gender budgeting. Gender budgeting can be considered a component of the sustainability report, specifically focusing on the gender dimension. Furthermore, we aim to identify any improving trends in gender inclusivity within the academic leadership landscape, highlighting the impact of the introduction of guidelines on the composition of senior roles.

The methodology employed was quantitative, adopting a statistical approach for the analysis. Our sample comprised public universities in the Italian academic landscape, selected based on the Censis 2023 ranking. Data collection involved the analysis of the sustainability reports and/or gender budgeting reports of the selected universities. We applied the theoretical framework of nudge theory to interpret our findings. Nudge theory aims to shape choice architecture to encourage desired outcomes while maintaining freedom of choice, enabling organizations to achieve their goals indirectly.

This chapter has both theoretical and practical implications. Specifically, it contributes to the existing literature on gender budgeting and gender equality studies in universities. Our study contributes to illustrating the relationship between the implementation of guidelines and the evolution of gender diversity within the upper roles of leadership in Italian public universities. Then, this study is directed to academics, policymakers, and decision-makers. The chapter aims to fill a gap in the literature. In particular, we examine the effects of introducing the CRUI guidelines on the composition of senior positions in Italian public universities.

The role of women’s education and its potential impact on entrepreneurial and innovative endeavors has garnered increasing attention within the realm of socioeconomic academic studies. The gender gap in entrepreneurship is largely influenced by a significant educational disparity affecting not just women’s entrepreneurial ambitions, but also their business performance and their innovativeness. This chapter conducts a literature overview focusing on the intersection of education and innovation in female entrepreneurship, spanning the evolution of this discourse over nearly the last two decades as well as its current state. Utilizing the Scopus and Web of Science databases, the study analyzes articles, books, and conference proceedings indexed for their insights into how women’s educational achievements influence their entrepreneurial journeys and innovative capacities. The findings from the reviewed studies consistently indicate a positive correlation between the level of education attained by women and their propensity to engage in entrepreneurial activities. Education equips women with essential technical and managerial skills, enhances their self-confidence, and broadens their networks, thereby facilitating access to vital resources and opportunities. From a theoretical standpoint, this research enriches the discourse in gender studies pertaining to female entrepreneurship by elucidating the linkage between education and innovation. Analyzing how educational attainments shape women’s entrepreneurial capacities can illuminate and help mitigate the educational and socio-cultural barriers that restrict women’s access to entrepreneurial roles and their active participation in innovation. Managerially, the insights gained from this study can inform public policy, guiding governmental and organizational efforts to foster educational programs that promote women’s entrepreneurship and innovativeness. Such initiatives are pivotal, as enhancing women’s participation in entrepreneurship and innovation can significantly contribute to broader economic development by introducing greater diversity, competitiveness, and innovative capacities into the business sector.

This study examines the current landscape and challenges in the use of artificial intelligence (AI) in recruitment and hiring processes, identifying a crucial gap in comprehensive understanding of AI’s impact on gender dynamics within organizational practices. Despite the growing integration of AI tools, aimed at enhancing fairness and efficiency in recruitment, there is a conspicuous lack of in-depth analysis on the potential biases these technologies might perpetuate. The research addresses the primary question: How does the application of AI in recruitment processes impact gender equality and bias mitigation? Our central argument posits that while AI has the potential to reduce traditional biases associated with human decision-making, its effectiveness heavily depends on the data quality and the ethical frameworks employed during implementation. Utilizing a mixed-methods approach, including a survey among 168 HR professionals across various Italian companies, the study identifies key trends and discrepancies in perceptions versus real outcomes of AI applications in recruitment.

Findings reveal that 73.81% of respondents perceive a positive impact of AI on the recruitment process, but only 48.21% believe these technologies significantly improve process efficiency. Concerns remain prevalent, with 81.54% of participants expressing apprehension about AI’s ability to effectively incorporate essential human insights such as empathy. Additionally, the research highlights a crucial statistic where 92.26% of respondents advocate for maintaining human involvement in decision-making processes to mitigate potential biases effectively. This study advances the discourse on AI in recruitment by delineating the technical and ethical considerations crucial for harnessing AI as a tool for inclusion and equity in the workplace.

In recent years, immigrant entrepreneurship has experienced significant growth in Italy, and this phenomenon has become increasingly feminized. When studying female entrepreneurship, it becomes necessary to understand the network that supports it, namely, the value of relational capital. Understanding the value of relational capital becomes crucial when studying entrepreneurship among foreign-born individuals.

This study investigates the quantitative dimension of foreign-owned female entrepreneurship in Italy, identifies the factors behind this phenomenon, and examines the value that relational capital holds for the creation and development of businesses. This research contributes to expanding the literature on relational capital in the context of foreign female entrepreneurship in Italy by contributing to two distinct fields: relational capital and studies on immigrant female entrepreneurship.

The initial segment of this research is dedicated to a comprehensive literature review, delving into the salient factors’ characteristic of female immigrant enterprises and the correlation between relational capital within small and micro female-owned businesses. Subsequently, a methodological examination of the case studies was conducted. Regarding practical implications, this study emphasizes the importance of relational capital as an intangible resource in the development of foreign female-owned businesses, employing a qualitative methodology through a multiple case study to support the research. The limitation of this study concerns the number of pilot cases observed, which was limited to three.

This research examines the phenomenon of interlocking directorates within Italy’s corporate governance landscape, particularly in terms of gender inclusion. Interlocking directorates occur when individuals serve on multiple boards of directors (BoD) simultaneously, a practice increasingly scrutinized under national regulations like gender quotas and the revised New Corporate Governance Code. The study aims to assess the impact of these directorates on corporate governance, with a specific focus on gender inclusion.

Utilizing a robust quantitative methodology, the research analyzes data from 100 Italian listed companies, comprised of 40 from the FTSE MIB and 60 from the FTSE MID CAP. Data from the companies’ 2022 official reports and websites provide detailed insights into BoD compositions, including variables such as gender, age, and personal background. Descriptive statistics, Z-tests, and chi-square tests are used to explore the prevalence of interlocking directorates and their correlation with gender disparities.

The results indicate a widespread, though statistically insignificant, presence of interlocking directorates, with a notable over-representation of female directors. This suggests potential gender-specific dynamics within Italy’s corporate governance, which could either imply that interlocking directorates are facilitating increased female representation on BoDs or highlight the limited breakthrough of women through the corporate “glass ceiling.”

The significance of this study lies in its contribution to the global discussion on gender equality in corporate governance. By investigating a relatively unexplored issue, this research not only enhances academic understanding but also has practical implications for policymakers and corporate leaders aiming to promote gender inclusivity in governance practices. The findings underscore the importance of exploring complex mechanisms like interlocking directorates to advance gender equity within the broader framework of corporate governance.

This research explores challenges women entrepreneurs face in accessing credit and analyzes their strategies through case studies. Despite these challenges, women-led businesses are increasing, showing resilience and dynamism. Studies reveal gender disparities in credit access, with women encountering more difficulties obtaining loans than men (Perrin & Weill, Finance Research Letters 47, 2022). A detailed analysis of three entrepreneurs in Rome evaluates their credit experiences in Made in Italy sectors, specifically handmade ice cream, shoes, and souvenirs (Paoloni, Elementi di governo d’azienda. Giappichelli, Torino, 2020). Using a qualitative research method, this study examines case studies to analyze real-life events (Yin, Qualitative research methods 5:359–386, 2003), offering a nuanced understanding of social and cultural influences on credit access.

This research deepens understanding of current dynamics in credit access, highlighting communication gaps with financial providers and broader social and cultural influences.

Findings suggest unified approaches by financial institutions and policymakers to promote financial inclusion through collaborative programs with governmental and non-governmental entities (Onoshakpor et al., Contextualising African Studies: Challenges and the Way Forward. Emerald Publishing Limited, 2023). Theoretical contributions identify conceptual gaps influenced by context and geography, enriching theoretical frameworks. Future research should explore evolving financing access through digital services and technological tools (Roy & Patro, Vision 26:282, 2022).

The objective of this chapter is to explore feminist accounting research by conducting a structured literature review on feminist economics and feminism in business using an interdisciplinary approach. This work aims to identify the main topics discussed in the literature and highlight issues that are less addressed, ultimately contributing to the development of a more sustainable world.

We start from a brief review of the literature available of Scopus to understand the impact of the feminist movement in research and the development of feminist research discipline. Then, a bibliometric analysis is done to understand the main available research in feminist accounting, its trajectory, and main focuses, using the database of publications in the subject area of business available on Scopus. The analysis is done by a search on title, abstract, and keywords of feminist accounting and related terms. The analysis is limited to reviews, articles, or books (and book chapters).

The lack of use of the term “feminist accounting” presents a significant challenge in structuring and understanding the field, particularly for new researchers. This difficulty may obstruct the integration of feminist theories into research conducted by new scholars and impede the development of feminist theories and practices within economics and business studies.

This chapter explores the nexus of gender equality, family business, and sustainability through a novel bibliometric analysis. It highlights the essential role that family businesses play in promoting inclusive growth and gender parity. The study examines how these businesses integrate gender equality principles into their operating models to promote sustainability, recognizing the potential of family businesses to implement sustainable strategies. We analyze thematic convergence within the academic literature using a comprehensive new bibliometric dataset and employing Multiple Correspondence Analysis, hierarchical clustering methods, Tanglegram, and network analysis. The study shows that despite possible biases, family firms are in a unique position to advocate for gender equality.

Furthermore, we show that these companies play a central role in driving sustainable practices in the corporate landscape. Our findings provide a detailed conceptual map highlighting thematic clusters and insights into the complex relationships between the variables examined. The chapter concludes with a discussion of the implications of these findings for policy and practice, emphasizing the transformative potential of family businesses in promoting a more gender-equitable and sustainable future in business.

This research aims to investigate whether the presence of women in the governing body of companies in crisis is related to the type of legal procedure chosen, dividing the latter into “going concern” and “liquidation.” As the literature shows gender features that could impact the type of procedure, the study intends to empirically verify it.

The research relies on an original dataset focused on a sample of Italian companies that have undergone a financial crisis, leading to their engagement in legal procedures such as bankruptcy and debt restructuring agreements. A logistic regression model is employed to assess the impact of gender, defined as the presence of female directors, on the legal procedure types.

To the authors’ best knowledge, no previous research has investigated the corporate governance of companies in legal procedure, focusing on the gender variable and dividing the legal procedures into “going concern” and “liquidation.” Since the literature about the gender of corporate governance is not unanimous, the peculiar analysis proposed could add a piece to the puzzle that seems hard to compose, with interesting implications for policymakers, entrepreneurs, managers, and academics.