Il bilancio di genere in Italia è un fenomeno particolarmente recente. Come nel resto del mondo, le prime esperienze sono state di rendicontazione (gender auditing, gender analysis) dei risultati conseguiti nell’equità di genere dalle amministrazioni pubbliche, anche se obiettivo finale rimane quello di formulare bilanci gender-sensitive (gender budgeting). Scopo del presente lavoro è di evidenziare, attraverso un’analisi empirica condotta secondo l’approccio qualitativo, quelle iniziative italiane di analisi di bilancio in ottica di genere che vanno nella direzione di colmare il gap tra la realizzazione di gender auditing e la formulazione di gender budgeting.
The Gender Budget Initiatives in Italy are a recent issue. As in the whole world, the first experiences were conducted on past or present financial statements in order to report the gender equity per-formance achieved by the public policies (Gender Auditing or Gender Budget Analysis), although the main goal remains the formulation of gender-sensitive budgets (Gender Budgeting). Through a qualitative approach and an empirical analysis, this study aims to investigate the Italian Gender Initiatives which seek to bridge the gap between gender auditing and gender budgeting.
The Gender Budget Initiatives in Italy are a recent issue. As in the whole world, the first experiences were conducted on past or present financial statements in order to report the gender equity per-formance achieved by the public policies (Gender Auditing or Gender Budget Analysis), although the main goal remains the formulation of gender-sensitive budgets (Gender Budgeting). Through a qualitative approach and an empirical analysis, this study aims to investigate the Italian Gender Initiatives which seek to bridge the gap between gender auditing and gender budgeting.
