The gender pay gap (GPG): Evidence and comparisons between the Italian and UK pay systems

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Abstract

The gender pay gap (GPG) is a very relevant issue in Italy, but also in the international context, and it generates significant political and social debate. This study contributes to this discussion by presenting the empirical results of an analysis of the impact of the new provisions set out in Law No. 162/2021 for Italian companies that are required, with more than 50 employees, to submit a periodic report on the GPG. This significant change in progress requires companies to understand both which indicator to use to calculate the level of the pay gap and how to report the information, especially in the non-financial report.

Keywords: Gender Pay Gap (GPG), ESG, Gender Equality, Labor Market, Non-Financial Statement, Remuneration Ratio

Authors’ individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: J3, M41, M48

Received: 27.06.2024
Accepted: 07.10.2024
Published online: 10.10.2024

How to cite this paper: Provasi, R. (2024). The gender pay gap (GPG): Evidence and comparisons between the Italian and UK pay systems [Special issue]. Corporate Ownership & Control, 21(3), 83–92. https://doi.org/10.22495/cocv21i3siart7