Female director diversity and sustainable development goals (SDGs) reporting. Evidence from Italian public interest entities (PIEs).

This study provides novel empirical evidence on the potential association between female board representation and SDG disclosure, which to date is in a relative short supply. Second but relatedly, this research explores this potential association focusing on large public interest entities which provides interesting research setting because they are all affected by the nonfinancial reporting directive – which mandates large public firms and several private firms to disclose sustainability information – and, though, they differ in the level of SDG engagement and disclosure.