L’evoluzione in atto nell’informativa europea sul genere. Le ragioni del cambiamento

In the last decade, there has been a growing interest on the part of international institutions, national authorities, businesses, scholars and civil society towards the topic of gender in its various practical implications, i.e. avoiding discrimination, ensuring equal treatment, eliminating gender pay gap, etc. The importance of gender is recognized globally by the United Nations. Gender equality is one of the 17 objectives - Goal 5 - indicated in the United Nations 2030 Agenda for Sustainable Development. The aim of Goal 5 is to achieve gender equality and the empowerment of all women around the world. The United Nations recommends that the nations of the world adopt and strengthen their institutional and regulatory approach to promote the promotion of gender equality and the empowerment of women in all social spheres, including the economic ones. In this international context of particular attention to gender issues, the EU has been very active. There have been several legislative initiatives at the European level, including the EU Directive 2014-95 on non-financial information - Non-Financial Reporting Directive - NFRD, and Directive 2022-2464 on corporate sustainability reporting, the so-called Corporate Sustainability Reporting Directives - CSRD. The objective of the research is to analyze the changes that have taken place in European information on gender to identify the factors that underlie these changes, not limiting itself to highlighting the changes that have taken place, in an evolutionary logic at the of the regulatory system in terms of reporting, but entering into the merits of the reasons, i.e. the drivers that guided the choices of the European legislator. To achieve the indicated objective, the quality, quantity and method of presentation of information on gender were examined by comparing the gender norms envisaged by the two European directives: the NFRD and the CSRD. This evidence makes it possible to investigate the reasons for some ongoing changes.