The Directive 2022/2464 on Corporate Sustainability Reporting (CSRD) amended the Directive 2014/95 on Non-Financial Information (NFID) by introducing changes in gender disclosure. Starting by comparing the texts of two Directives, this paper investigates the factors that influenced the new gender information required. The new Directive devotes specific attention to gender equality information, requiring disclosure on […]

The issue of gender inequalities and the contribution of women in companies is extensively debated in the literature. Instead, there are few contributions on the information relevance of women’s issues. The present investigation is situated in the conceptual framework of the legitimacy theory to verify the extent of the information provided by large companies about […]