This study analyses how the issue of gender equality is addressed by the two main European directives on sustainability disclosure: Directive 2022/2464 on Corporate Sustainability Reporting (CSRD) and Directive 2014/95 on Non-Financial Information (NFID), amended by the CSRD including with regard to gender disclosure. Based on a comparison of the texts of the two Directives, this paper investigates the factors influencing the renewal of gender information disclosure. The analyses highlight a significant increase in the obligations to disclose information on gender equality in the CSRD, in line with the principle of equal treatment between women and men that inspired European legislation. Furthermore, the CSRD requirements are consistent with the Pay Transparency Directive, which aims to strengthen the application of the principle of equal pay for men and women, the prohibition of discrimination, and pay transparency mechanisms. Thus, both Directives contribute to the achievement of gender equality and the emp
In Search of Materiality for Nonfinancial Information Under the Female Lens, After the Directive 2014/95/EU Transposed. A Multiple Italian Case Study
Venuti, Marco
2022-01-01
Abstract
This study analyses how the issue of gender equality is addressed by the two main European directives on sustainability disclosure: Directive 2022/2464 on Corporate Sustainability Reporting (CSRD) and Directive 2014/95 on Non-Financial Information (NFID), amended by the CSRD including with regard to gender disclosure. Based on a comparison of the texts of the two Directives, this paper investigates the factors influencing the renewal of gender information disclosure. The analyses highlight a significant increase in the obligations to disclose information on gender equality in the CSRD, in line with the principle of equal treatment between women and men that inspired European legislation. Furthermore, the CSRD requirements are consistent with the Pay Transparency Directive, which aims to strengthen the application of the principle of equal pay for men and women, the prohibition of discrimination, and pay transparency mechanisms. Thus, both Directives contribute to the achievement of gender equality and the empI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
