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Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

イタリア企業のサステナビリティ報告における知的資本のデジタルおよびジェンダー属性 (AI 翻訳)

Alessandra Buonasera, Simona Catuogno

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-06-01#開示インフラOrigin: EU
DOI: 10.1002/csr.70659
原典: https://doi.org/10.1002/csr.70659

🤖 gxceed AI 要約

日本語

本研究は、イタリア上場企業の2020～2025年のサステナビリティ報告書を対象に、知的資本（IC）開示のデジタルおよびジェンダー属性を分析。内容分析と加重指数を用いた結果、IC開示はESG報告と正の関連があり、デジタル要素は構造的・関係的資本に、ジェンダー問題は人的資本に集中することが示された。

English

This study examines digital and gender attributes of intellectual capital (IC) disclosure in sustainability reports of Italian listed firms from 2020-2025. Using content analysis and a weighted index, it finds that IC disclosure positively correlates with ESG reporting. Digital elements are more prominent in structural and relational capital, while gender issues remain concentrated in human capital.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

イタリア上場企業の実証研究だが、日本でもSSBJ基準対応や統合報告の文脈でIC開示のデジタル・ジェンダー次元を考慮する際に参考になる。ただし、イタリアに固有の制度的要因に留意が必要。

In the global GX context

This paper contributes to global literature on non-financial disclosure by examining how digital transformation and gender diversity are reported as part of intellectual capital. It offers a replicable index and highlights a gap in gender-related IC disclosure, relevant for ISSB and other standard-setters.

👥 読者別の含意

🔬研究者:Provides a methodology to measure digital and gender IC disclosure that can be replicated in other country contexts.

🏢実務担当者:Corporate sustainability teams can benchmark their IC disclosure on digital and gender dimensions using the study's framework.

🏛政策担当者:Regulators may consider the findings when developing guidelines for more comprehensive sustainability reporting on intellectual capital.

📄 Abstract（原文）

Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability reporting to address stakeholder expectations. Although prior studies acknowledge the compatibility between IC and sustainability reporting, limited attention has been paid to explicit gender and digital‐related IC disclosure, particularly in relation to digital transformation. Drawing on legitimacy, resource‐based view (RBV) and stakeholders' theories, this study examines digital and gender dimensions of IC disclosure in sustainability reports. Using content analysis of hand‐collected data, it investigates Italian listed enterprises from 2020 to 2025. IC disclosure is measured through a weighted index across human, structural, and relational capital dimensions. The findings show a positive association between IC disclosure and ESG reporting, with firms disclosing digital elements of structural and relational capital, while gender issues remain concentrated in human capital.

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