This Editorial provides a critical thematic synthesis of the ten research articles published in the Special Issue “Gender Equality: Empowering Women and Girls for Sustainable Development” in *Sustainability*. Addressing Sustainable Development Goal 5 (SDG 5) from an interdisciplinary perspective, it examines how gender equality and women's empowerment intersect with corporate and public governance, economic opportunities, entrepreneurship, digital transformation, sustainability accounting, carbon accountability, and sustainable transitions. Rather than treating the contributions as a representative sample or conducting a meta-analysis, the Editorial critically interprets their findings, theoretical implications, and methodological limitations. Drawing on the distinction between resources, agency, and achievements, it develops an integrative analytical perspective structured around four interrelated dimensions: access to resources and opportunities; participation and voice; decision-making authority and accountability; and substantive social, economic, and environmental outcomes. The synthesis highlights that women's representation and formal participation do not necessarily translate into effective influence over organizational decisions, resource allocation, sustainability information, or performance outcomes. Particular attention is devoted to the distinction between sustainability accounting, disclosure, and accountability, emphasizing that the production and communication of sustainability information do not automatically ensure organizational responsiveness or equitable outcomes. The Editorial advances a future research agenda focusing on gender-sensitive performance measurement, inclusive governance mechanisms, digital and productive innovation, carbon accounting, and the institutional conditions shaping empowerment. It concludes that progress towards SDG 5 requires moving beyond numerical representation and formal commitments to investigate how decision-making power, organizational responsibilities, and accountability mechanisms contribute to substantive gender equality within sustainable development.
Beyond Representation: Gender Equality, Empowerment and Accountability for Sustainable Development—Concluding Reflections on a Special Issue
Di Vaio, A.
;Lepore, L.
2026-01-01
Abstract
This Editorial provides a critical thematic synthesis of the ten research articles published in the Special Issue “Gender Equality: Empowering Women and Girls for Sustainable Development” in *Sustainability*. Addressing Sustainable Development Goal 5 (SDG 5) from an interdisciplinary perspective, it examines how gender equality and women's empowerment intersect with corporate and public governance, economic opportunities, entrepreneurship, digital transformation, sustainability accounting, carbon accountability, and sustainable transitions. Rather than treating the contributions as a representative sample or conducting a meta-analysis, the Editorial critically interprets their findings, theoretical implications, and methodological limitations. Drawing on the distinction between resources, agency, and achievements, it develops an integrative analytical perspective structured around four interrelated dimensions: access to resources and opportunities; participation and voice; decision-making authority and accountability; and substantive social, economic, and environmental outcomes. The synthesis highlights that women's representation and formal participation do not necessarily translate into effective influence over organizational decisions, resource allocation, sustainability information, or performance outcomes. Particular attention is devoted to the distinction between sustainability accounting, disclosure, and accountability, emphasizing that the production and communication of sustainability information do not automatically ensure organizational responsiveness or equitable outcomes. The Editorial advances a future research agenda focusing on gender-sensitive performance measurement, inclusive governance mechanisms, digital and productive innovation, carbon accounting, and the institutional conditions shaping empowerment. It concludes that progress towards SDG 5 requires moving beyond numerical representation and formal commitments to investigate how decision-making power, organizational responsibilities, and accountability mechanisms contribute to substantive gender equality within sustainable development.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
