This job has the finality to study the existing relationship between the cultural dimension of the board of directors, like sex and age, and its impact on firm value. It is important to stop and focus on the reason why these two parameters are so important to creation of value inside companies. The board of directors is the centre where major business decisions are made. The future success or failure of the company depends on the decisions that are made today by directors. The idea of the future companies comes from the board of directors. From here we understand the importance of a deep reading of the mechanisms that govern this organization. If we analyse the etymological sense of the term “value”, we consider everything that is worthy of being taken into account: economic benefits but not only them. In recent years corporate culture has shown to be a discriminating factor when the economic crisis led companies to exercise resilience actions. The covid-19 first and the international unrest then questioned the way of doing business. The market scenarios, in which companies operate, have changed. One element that made the difference was the mental flexibility of administrators. During these years the company culture has made a difference. The present work aims to analyse how much the cultural dimension of the boards of directors affects the creation of business value. Particular attention will be paid to Italian companies. In this article we provide to a review of the most significant papers and texts of the academic research dedicated to the study of human capital-intensive firms. In the field of human capital, the analysis is limited to the culture of women’s enterprise. The database that was used for the search is Scopus. A particular aspect of the cultural dimension that is being studies is the percentage of women sitting on company boards. Specifically, we want to study the correlation, if any, between the value of the company and the percentage of women present in its boards of directors. We will examine what are the distinguishing characteristics of female management too. Deepening the scientific literature on the subject of corporate culture and value creation, we want to quantify the value created by the companies under consideration. The goal is to understand if there is a correlation between the percentage of women on the boards and business success, Primary sources and secondary ones will be used in the study. The analysis was conducted in order to offer a new key to reading these phenomena.