Diversity, Equity, and Inclusion practices in nonprofit and social economy organizations: insights from an exploratory study

European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 1 Diversity, Equity, and Inclusion practices in nonprofit and social economy organizations: insights from an exploratory study Maria Lucia Monaco Department of Economic Studies, Gabriele d’Annunzio University of Chieti–Pescara, Viale Pindaro n. 42, 65127 Pescara (Italy). E-mail: [email protected] Laura Berardi Department of Economic Studies, Gabriele d’Annunzio University of Chieti–Pescara, Viale Pindaro n. 42, 65127 Pescara (Italy). E-mail: laura.berar[email protected] Abstract: Purpose: This study aims to investigate how nonprofit organizations interpret and implement Diversity, Equity, and Inclusion (DEI) principles at the organizational level, examining the tools, policies, and practices adopted and their integration into accountability and communication processes. Design/methodology/approach: A qualitative multiple-case study approach, structured in two phases, was conducted in an important central Italian region, a dynamic area with resilient and prosperous nonprofit and social economy organizations. The first phase involves a content analysis of social reports, while the second phase entails semi-structured interviews with managers of selected organizations. Findings: The results confirm that nonprofit organizations represent a unique context for studying DEI practices, as diversity, equity, and inclusion principles are integral to their social mission. Although document analysis only partially reflects this aspect, showing limited integration and ineffective communication of DEI principles, interviews provide more precise and more in-depth evidence of their actual role and practical application in daily operations. European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 2 Practical implications: Findings provide insights for nonprofit leaders to design and implement DEI strategies effectively, emphasizing the importance of formal policies alongside cultural and behavioural initiatives. Social implications: Enhancing DEI contributes to more equitable and responsive nonprofit organizations, strengthening trust, legitimacy, and service delivery to diverse communities. Originality/value: This study contributes to the under-researched field of DEI in the nonprofit sector, highlighting the role of boards in translating DEI principles into operational practices and providing a framework for future studies on organizational outcomes. Keywords: Diversity, Equity, Inclusion, Board, Nonprofit organizations, social economy Paper type: Academic Research Paper Doi: 10.5281/zenodo.17584512 1 Introduction The presence of individuals with diverse characteristics and affiliations to specific groups is an intrinsic and inescapable feature of contemporary economic and societal landscapes. Heterogeneity is constantly growing within communities, inevitably affecting workplaces, institutions, and businesses. Diversity is no longer a marginal element, but a central factor in determining organizational legitimacy, performance, and resilience. For nonprofit organizations, attention to diversity and inclusion is even more relevant, as it represents a fundamental requirement to demonstrate coherence with their social mission (Tomlinson & Schwaabenland, 2010). Some authors (Bernstein et al., 2019) emphasize the centrality of the global diversity trend, noting that ignoring this aspect can have disastrous consequences. Becker (2013) argues that neglecting or mismanaging diversity leads to economic costs, whereas adopting inclusive policies and optimally allocating human capital results in benefits and improved performance. Indeed, although it is generally accepted in the European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 3 literature that diversity has intrinsic value because diverse groups provide more information, knowledge, and perspectives (Buse et al., 2014), outcomes may be sub-optimal if conditions arise where the work environment increases discrimination through stereotyping and prejudice (Joshi & Roh, 2009). The mere presence of diverse individuals within an organization is not sufficient to guarantee effectiveness. It is necessary to foster an inclusive environment where diversity is actively valued, managed, and translated into equitable participation and leadership opportunities across all organizational levels (Bernstein & Salipante, 2024). The board’s role is essential in creating an enabling environment by adopting specific diversity policies, practices, and behaviours that facilitate inclusion. Inclusive boards demonstrate a greater awareness of diversity and are more likely to adopt practices that consider all interests, including those of minorities (Ely & Thomas, 2001; Bernstein & Fredette, 2024). Buse et al. (2014), for example, show a positive relationship between board gender diversity and inclusive practices: a board with greater gender diversity is more likely to adopt diversity-related policies in the HR management (e.g. Volunteer and Paid staff composition) and in its relationship with other stakeholder categories (e.g. partners, beneficiaries). According to Weisinger et al. (2016), this translates into promoting equal employment opportunities and initiatives to improve organisational performance, the involvement of minorities, and the treatment of identities and stereotypes. An inclusive board demonstrates an openness to the community and stakeholders who benefit from and contribute to the organisation’s services, with a focus on information seeking, stakeholder co-involvement, the inclusion of experts in board meetings, and the encouragement of employees to provide new perspectives (Duca, 1996; Wellens & Jegers, 2014). The implementation of DEI principles ensures that these organizations can better understand and serve their stakeholders, as they become fairer and more responsive, thereby strengthening the trust and support of their stakeholders (Berardi et al., 2025). Despite its relevance, the implementation of DEI in nonprofit and social economy organizations remains European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 4 uneven and under-researched, particularly in DEI practices and in their potential impact on organizational culture and performance. This study seeks to explore how these organizations approach DEI and the main practices that they adopt, laying the groundwork for future research on the relationship between DEI implementation and organizational outcomes. Specifically, aim to understand how Third Sector Entities (TSE), as defined by the Italian Law (Legislave Decree 117/2017), interpret DEI, how it is managed in practice, what tools and actions are implemented to promote it, and how such efforts are reflected in accountability processes and in communication. The following research questions guide our analysis: • Question 1 – What policies and practices are adopted by nonprofit boards to promote DEI within TSEs? • Question 2 – How do board-level DEI strategies influence internal culture, team dynamics, and decision-making processes? • Question 3 – To what extent are DEI practices formalized through policies, reporting, and stakeholder engagement, versus informally embedded in daily operations? For this purpose, this study focuses on the Italian contest, which has a long-standing tradition in the non-profit sector. Italy has been a pioneer in developing innovative forms of social business organizations, such as social cooperatives and social enterprises, and has undergone significant regulatory reforms in recent years, particularly with the introduction of the Third Sector Code (Decree 117/2017), and the new Law of Social Enterprises (Decree 112/2017), which have promoted further development and consolidation. It is already significant in terms of the dimension and social role of non-profit organizations, and interesting dynamics also exist at the regional level. Indeed, according to the Permanent Census of Non- European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 5 Profit Institutions by ISTAT, as of the end of 2021, there were approximately 363,499 active non-profit organizations in Italy, employing around 870,183 paid staff and supported by 4.661 million volunteers (ISTAT, 2024). This work analyses several organizations in a key Region, located in central Italy, Abruzzo, that saw a significant increase in the number of active entities between 2023 and 2024, according to updated data from the National Register of Third Sector (RUNTS1).In particular, the register reports a total of 3284 organizations, of which 840 are Volunteer Organizations (OdV), 1731 are Social Promotion Associations (APS), and 240 belong to other categories of Third Sector Entities (ETS)(RUNTS, 2024) These figures highlight the dynamic growth and diversification of the non-profit landscape in Abruzzo, reflecting broader national trends while also showing the specific vitality of this regional context. This makes it a relevant case for in-depth exploration of the diversity, equity, and inclusion (DEI) practices adopted by non-profit organizations. This article continues with an overview of the key literature that informs the investigation, followed by a presentation of the methodological approach and an analysis of the selected cases. Finally, the key conclusions will be discussed, the study’s limitations acknowledged, and potential directions for future research outlined. 2 Background and theoretical framework This section provides a review of the literature that guides our research, offering a conceptual foundation for the chosen methodology and supporting the interpretation of our findings and conclusions. General meaning of Diversity, equity, and inclusion 1 The National Register of Third Sector (RUNTS) is the official Italian registry for nonprofit organizations established under the Third Sector Code (Legislative Decree No. 117/2017. It serves as a centralized digital database managed by the Ministry of Labor and Social Policies, aimed at ensuring transparency, legal recognition, and public accountability of Third Sector Entities (ETS). European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 6 Diversity, equity, and inclusion have been widely discussed in the literature. In the context of organisations, the term ‘diversity’ is used by many authors to refer to two aspects: (1) a plurality of characteristics and (2) the implication of a range of collective and individual benefits (Weisinger et al., 2016). Diversity takes into account characteristics that differentiate people and identify groups. It is therefore not simply about attributes, but about significant characteristics that can influence identity or lifestyle (Van Ewijk, 2011). The overt or covert characteristics that differentiate can relate to personality (such as traits, skills and abilities), identity (such as gender, race, ethnicity, sexual orientation, culture), physicality (such as the presence of disabilities, health status, physical appearance or sensory and motor abilities) and social sphere (including religion, political orientation, ideas, perspectives, values) (Kreitz, 2008). Equity refers to the concept of social justice: equal opportunities, accessibility without discrimination. It refers to the fair distribution of resources, rights, and responsibilities, taking into account specific needs and conditions. Equity is understood as an intentional and adaptive process aimed at removing structural barriers that limit equal access (Young, 2020). This implies not only the recognition of existing inequalities, but also the activation of targeted instruments (policies, services, supports) to compensate for past disadvantages. Finally, inclusion means recognising and involving individuals in social relations, respecting their characteristics and valuing their uniqueness (Ferdman, 2010). Nishii (2013) introduces the concept of a climate for inclusion, referring not merely to the integration of individuals, but to a cultural and structural environment in which people from all identity groups, not only those from historically dominant groups, are treated fairly and meaningfully involved in decisionmaking processes. DEI in the nonprofit and social economy organization context European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 7 Nonprofit organizations hold a distinctive position in advancing diversity, equity, and inclusion (DEI). Unlike for-profit entities, which are primarily driven by economic gain and market competition, nonprofits are mission-driven and guided by ethical values, often focused on generating social impact and fostering systemic change. Their structures are frequently shaped by uncertainty and limited resources, conditions that can hinder but can also encourage organizational innovation. Furthermore, Social Economy Organizations are characterized by an open and inclusive governance, with a multi-stakeholder participation (Borzaga, 2022). These characteristics make nonprofits and social economy organizations particularly suited for the exploration and implementation of DEI-based models, as they tend to experiment with alternative approaches that may become a source of strength. They are motivated to engage more deeply and authentically with inclusion, promoting the development of new forms of collaboration, governance, and leadership. In this regard, the nonprofit sector represents a privileged context for studying the adoption and effectiveness of DEI practices, precisely due to its specific ethical and operational features. Nonprofit organizations can be seen as potential pioneers in advancing models that promote equity, inclusion, and social justice not only within their own structures but also across society at large. Research highlights their unique role as experimental spaces for inclusive practices, offering valuable alternatives to dominant organizational paradigms that often reinforce exclusionary rooms (Sterman, 2002). As Bernstein and Salipante (2024) point out, nonprofit organizations hold the potential to shape inclusive models of leadership and stakeholder engagement that may serve as a reference point for other sectors, setting an example of how organizations can align internal practices with broader social transformation goals. In the literature, diversity within nonprofit organisations is analysed from multiple perspectives, considering, for example, its impact on effectiveness, governance, and leadership (Creary et al., 2019), as well as organisational strategy (Zemsky & Mann, 2008). Equity, on European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 8 the other hand, is even more relevant because organisations operate with a social purpose and are often called upon to intervene where inequalities are most pronounced. Promoting equity means adopting governance, service, and accountability practices that ensure that every subject-beneficiary, volunteer, or employee can participate or benefit without inequality (Melaku & Winkler, 2022). Inclusion is therefore not only pursued for ethical and moral reasons but also has a strategic and value-based role, as it contributes to achieving effectiveness and efficiency in the pursuit of the social mission (Randel, 2023). It is precisely because of their social mission that NPOs and SEOs have the opportunity to promote inclusive models both within their own structure and in the external community. The adoption of diversity, equity, and inclusion-oriented policies and practices enable organisations to maintain an authentic connection with the evolving needs of society (Ferraro et al., 2023). The Theory of Generative Interactions. A framework for the analysis In our literature review, the Theory of Generative Interactions emerged as particularly insightful and was adopted as the guiding framework for our study. Developed by Bernstein, Bulger, Salipante, and Weisinger (2019), this theory is grounded in interdisciplinary research spanning sociology, psychology, and management and builds upon the concept of adaptive cognitive processing. The theory is based on the premise that inclusion-related outcomes are shaped by contextual conditions, and it operates across three interconnected levels: the organizational, interpersonal, and individual. According to this framework, the implementation of specific organizational practices can foster sustained generative interactions – interactions that enhance individuals’ cognitive adaptation and competence, particularly in environments where external barriers may undermine those abilities. These practices, therefore, support inclusion and promote long-term benefits for diverse stakeholders. The theory identifies three core principles for cultivating inclusive environments: (1) inclusion is created and sustained European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 9 through organizational practices that actively mitigate bias, (2) practices must be coherent, coordinated, and integrated as a system to produce synergistic effects, and (3) these practices can serve as diagnostic and predictive tools to evaluate an organization’s ability to translate representational diversity into positive and tangible outcomes. Additional criteria for identifying effective practices include: the presence of a shared organizational purpose, supported and championed by leadership; intentional design of physical and virtual spaces that promote collaboration and encourage interaction among individuals from different backgrounds; frequent and sustained engagement in inclusive behaviours over time; ensuring equal status and dignity in decision-making processes; recognizing and valuing each person’s unique contributions; fostering a sense of psychological safety, belonging, and self—efficacy. In the context of social and cooperative enterprises (SEOs), which rely on participatory and multi-stakeholder governance models, these principles align closely with Borzaga’s work on cooperative and social economy organizations (Borzaga & Defourny, 2001; Borzaga & Sacchetti, 2015). Borzaga emphasizes that inclusive governance is not only a matter of representation but also a structural requirement to ensure the active participation of diverse stakeholders in decision-making processes, fostering legitimacy, trust, and shared responsibility. By integrating these insights, the Theory of Generative Interactions can be applied to the governance of SEOs to understand how DEI practices are operationalized not only at the interpersonal or team level but also structurally, influencing board composition, policy-making, and stakeholder engagement. This perspective highlights that sustainable inclusion in SEOs requires both relational practices that promote generative interactions and governance mechanisms that institutionalize equity and participation. The theory posits that inclusion benefits multiple stakeholders, and that interactions among diverse individuals can lead to development of key competencies (Denson & Bowman, 2013) and improved organizational performance through more effective organizations must European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 16 traditional financial reporting alone. Empirical studies on local entities also highlight that the introduction of the social report can promote improvements in internal decision-making processes and external interactions when integrated into programming, control cycles, and other operational systems. Considering the importance of communication as a strategic lever, the social report emerges not only as an accountability instrument but also as the primary vehicle through which an entity conveys its organizational identity, shared principles, and value proposition to its ecosystem both internal and external. The selected reports result from a thorough survey conducted in the RUNTS database, identifying Italian nonprofit organizations classified as Third Sector Entities (ETS) within Abruzzo region. According to the 2025 verification, 484 nonprofit sector entities were registered; however, only 222 social reports for the year 2023 are available. The sample includes 78 third sector entities − i.e. 72 social enterprises, three social promotion associations (Associazioni di PromozioneSociale - APS), two foundations (one in the accreditation phase), and one volunteer organization (Organizzazioni di Volontariato - OdV). The analysis was conducted using NVivo software, which enabled systematic coding of the texts, leveraging the potential of content analysis to extract latent meanings and thematic patterns related to Diversity, Equity, and Inclusion (DEI) practices, board composition, and decision-making transparency. Content analysis was deemed an effective method for studying corporate disclosure, especially for the replicability of results and inference from collected data (Guthrie et al., 2004). Recent studies (Khan et al., 2018; Kassier, 2024) continue to confirm its effectiveness in analysing corporate reporting practices, discussing the implications of qualitative and quantitative approaches, and emphasizing the importance of systematic coding to ensure the reliability and validity of results. NVivo, on the other hand, is widely recognized for its efficacy in managing large amounts of qualitative data, thereby improving the methodological quality of research (Woods et al., 2016; Krippendorff, 2018; Paulus et al., 2014). It allows for systematic exploration of textual content, facilitating European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 17 the identification of the thematic categories. The creation of the categorization, taking into account the sections suggested by the NVivo guidelines, enabled us to systematically code and categorize the data using a predefined set of attributes, in line with the Guidelines for the Social Reports by the Ministry of Labour and Social Policies (2019). The attributes were constructed based on Boolean indicators, to which a binary value (Yes/No) was assigned to detect the presence or absence of information within the documents in relation to the identified categories. By applying classifications and coding schemes, both the structure and content of the reports were examined, with particular attention to elements of Diversity, Equity, and Inclusion (DEI). Specifically, the governance sections were analysed, focusing on the presence of information regarding board composition – including gender, age, cultural and social background – and information on democratic decision-making processes. This approach made it possible to evaluate how organizations communicate and operationalize inclusivity at the board level and whether they follow the recommended reporting structure. It was also verified whether DEI values were explicitly integrated into governance practices and strategic priorities, and whether there were practices that indicated an underlying DEI value or inclusive approaches aimed at fostering a more inclusive environment. The objective is twofold: on the one hand, to measure the presence and composition of diversity within the board of directors by analysing different socio-demographic characteristics; on the other hand, to assess how such diversity is managed and promoted through specific organizational practices and policies. Table 1: Categories of content analysis Categories Sub-categories Description / Coding Board Composition Gender Diversity of gender among board members Age Generational diversity among members European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 18 Nationality National or cultural diversity of members Cultural and social background Relevant socio-cultural differences among members Decision-Making Processes Democratic practices Inclusive decision-making processes such as voting and consultations Stakeholder engagement Involvement of internal and external stakeholders in decisions Inclusive Interaction Practices Shared mission/task orientation Evidence of common goals or shared activities among members Frequent and repeated mixing of members Rotation of members or regular meetings among different groups Collaboration through interdependence Collaboration relying on mutual cooperation Constructive conflict management Management of conflicts in a constructive way Promoting self-efficacy and ease in interaction Practices that enhance member confidence and ease of interaction Equal insider status Strategies to ensure equal status and voice for all participants The second phase of the study involved semi-structured interviews. This phase was designed to explore specific aspects in greater depth, following the limited findings emerging from the first method. A multiple case study research design was adopted. As noted by Eisenhardt and Graebner (2007), this approach is particularly suitable for addressing “how” and “why” questions in underexplored contexts, enabling theory building through comparative evidence. The use of multiple cases supports the development of a replication logic and strengthens the external validity of the findings. Three Italian nonprofit organizations were selected through theoretical sampling based on their heterogeneity in terms of size, mission, structure, and strategic orientation. Semi-structured interviews were conducted with key figures in top management – board members, general directors, and area managers – to explore European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 19 inclusive governance dynamics and internal decision-making processes. The interviews, lasting between 60 and 90 minutes, were conducted via web or telephone, recorded, and fully transcribed. The interview protocol was divided into three sections: the first collected information on the organization's profile and the interviewee's background; the second focused on strategies and practices of inclusive governance; and the third explored stakeholder relationships and accountability practices. The case study method enriched the documentary analysis with direct empirical evidence, proving a multi-level perspective on the observed phenomena. The integration of data from social reports with those obtained from interviews enabled source triangulation. Improving the reliability and robustness of theoretical inferences (Yin, 2018). The selected cases are three: Cooperativa Sociale Horizon Service, Centro di Servizi per il Volontariato (CSV Abruzzo), and Fondazione Caritas Pescara-Penne. Horizon Service is a social cooperative headquartered in Sulmona, operating in the Abruzzo and Puglia regions (Central and Southern Italy). Its mission is focused on individual well-being through the delivery of socio-health and educational services. It manages a wide range of activities, including nurseries, early childhood services, before and after-school programs, home-based educational interventions, home care services, residential care for minors and mothers with children (family homes), day centres, sheltered workshops, occupational centres, emergency social services, and specialized help desks. In 2025, this cooperative was recognized as a Leader in Diversity and Inclusion by Il Sole 24 Ore and Statista1. CSV Abruzzo — Volunteering Support Centre off the Abruzzo Region, is a regional centre which provide services for volunteer organizations (Rea, Berardi 2010; Costa et al. 2011). Its legal headquarters are in L’Aquila, with operational offices in the four provinces of Abruzzo. It provides consulting, training, promotion, communication, and logistical support services to 1 https://horizonservice.org/index.php/7400/ European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 20 volunteer organizations and Third Sector Entities. In 2025, the Social Report of CSV Abruzzo was recognized by the National Coordination of CSVs (CSVnet) as one of the best social reports among Italian CSVs. Its mission is to foster a culture of solidarity and active citizenship, supporting the growth and qualification of local associations. Fondazione Caritas Pescara-Penne is an organization linked to the religious organization Caritas, based in Pescara and active throughout the diocese. It works in the field of human promotion and poverty alleviation, implementing services and projects for individuals experiencing social and economic vulnerability. Its main areas of intervention include shelter, distribution of essential goods, social inclusion, homelessness support, housing assistance, and job reintegration. The foundation also organizes educational and cultural activities to raise awareness on social justice and solidarity. Although it is not yet officially registered as a Third Sector Entity (ETS), it has started the process and was included in the study due to the quality of its initiatives and its relevance in the local context. Although not yet formally qualified as a Third Sector Entity (ETS), the Caritas Foundation has voluntarily implemented an accountability process that enables it to prepare a Social Report in accordance with the model established by law for ETSs registered in the RUNTS. It therefore represents an interesting case of voluntary accountability. The interviews for the professional qualification involved representatives from three organizations. From the social cooperative Horizon Service, the interviewee was an executive board member. From CSV Abruzzo, the interviewee was the Head of Social Reporting. Finally, from Fondazione Caritas Pescara-Penne, the interviewee was the executive director. To analyse the interview results, we adopted the coding protocol developed by Unerman and Guthrie (2007), which involves transcription, coding, and identification of relevant issues. This approach helps overcome one of the main limitations of the method – namely, the European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 21 difficulty of analysing open-ended responses (O’Dwyer, 2004). Researchers performed a full reading of the transcripts and applied open coding, freely identifying potentially relevant themes without any limits on the number of codes. This process resulted in the identification of six thematic codes, reflecting a range of key issues raised by the interviewees. To ensure rigorous data management, NVivo software is also used to process the transcripts and electronically track coded segments systematically. In a later phase, the codes were grouped into broader conceptual categories through a “code collapsing” process, aimed at identifying recurring patterns and shared semantic areas. This step – critical for meaning-making – enabled a transition from descriptive to more interpretative analysis, in which the data were reorganized around key emerging themes. The procedure follows established best practices in qualitative research on accountability and social communication (Braun & Clarke, 2021; Bazeley, 2020). The approach maintained the narrative richness of the data while ensuring systematic structuring of the empirical evidence. 4 Results The document analysis of the 78 social reports examined reveals a general bias in the completeness of the information provided. Although most documents correctly present the methodological section and identify the relevant stakeholders, many other sections are only partially developed or incomplete. In particular, the section on governance is formally included in all reports, but in many cases, it is limited to listing the names of board members without providing further information useful for a comprehensive reading. Regarding data on diversity, equity, and inclusion (DEI), it was found that only a minority of annual reports provide information on the gender and age of board members; even rarer is information on nationality, while no annual report provides data on nationality and on the cultural or socio-economic European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 22 background of board members. This suggests a structural criticality in the link between transparency practices and the improvement of diversity in social reporting documents. Table 2: Results of document analysis – presence of considered categories As showed in the Table 2, in terms of stakeholder engagement, 35 reports (out of 78) make explicit reference to stakeholder engagement practices, confirming organisations' focus on participatory dialogue. In addition, 32 accounts report elements that can be traced back to criteria of equity and social justice, indicated in relation to representation mechanisms or democratic decision-making processes. It is also worth noting that in a significant number of cases, there are references to the social and environmental impacts of the activities carried out. Finally, only 12 reports contain explicit textual references to DEI issues in the ‘other information’ section, such as attention to gender equality, social inclusion or the promotion of justice. Regarding inclusive practices, explicit references to them rarely appear in the reports, except in a few isolated cases. This preliminary analysis, combined with the general lack of available information, leads us to prioritize the second method and to focus greater attention 0 5 10 15 20 25 30 35 40 Gender Age Nationality Cultural and social background Democratic practices Stakeholder engagement Shared mission/task orientation Frequent and repeated mixing of members Collaboration through interdependence Constructive conflict management Promoting self-efficacy and ease in interaction Equal insider status Results European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 23 on the processing of interviews. In order to better understand the extent to which the principles of Diversity, Equity and Inclusion (DEI) are integrated in the three cases analysed; a comparative table was drawn up comparing the main dimensions that emerged from the interviews. Table 3: Main thematic DEI categories across the three case studies Categories Case 1 – CSV Abruzzo ETS Case 2 – Caritas Foundation of Pescara Case 3 – Social Cooperative Horizon Service Board composition - Gender: ten men, two women - Nationality: all Italian - Background: diverse professional and educational backgrounds - Gender: five men, one woman - Nationality: all Italian - Background: diverse professional and educational backgrounds, three are clergy members - Gender: five men, one woman - Nationality: all Italian -Background: all members have at least a bachelor's degree Presence of DEI policy No formal policy; DEI present in projects Strong but not formalized, inclusive values Structured policy present; gender equality certification path Training on DEI Not systematic Not systematic Training aimed at all staff and the board References in the social report Partial; only some projects mention DEI References present but not highlighted Intention to strengthen the report with sections on DEI Inclusion strategies Local initiatives (e.g., events for disabled people); territorial representation Reception of minors, immigrants, and symbolic and valuebased value HR review, inclusive language, bias removal, and work flexibility (Six) inclusion practices Partially Few Not systematically Main critical issues Lack of diversity criteria; informal approach Inclusion experienced but not systematized Training is difficult to extend to everyone; initial internal resistance European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 24 The table provides a concise visualisation of the differences and convergences between the organisations in terms of board composition, the existence of inclusive policies and practices, the strategies adopted, and the critical issues identified. The comparison shows that while all organisations share a general sensitivity to the values of inclusion, only one has initiated a structured and formal process to translate these principles into governance actions. Overall, this preliminary summary shows that boards are diverse (information not evident from the reports) and that DEI principles are present within organizations. However, these principles are neither formalized nor standardized into actual and consolidated policies, and some practices remain isolated, not integrated into a precise framework. In addition, the interviews provide valuable insights to explore some arguments relevant to our research further and offer more detailed and nuanced responses, which are presented below. Inclusion in the board decision-making process The interviews confirm the presence of some aspects of diversity within the boards of the organizations analysed, although not to a particularly high degree. However, the interviewees emphasize that decision-making processes are guided by principles of inclusion which are regarded not only as a value-based choice but also as a statutory obligation that organizations consciously and rigorously uphold. Concerning board composition, for instance, the Fondazione Caritas Pescara-Penne highlights the importance of ensuring a degree of heterogeneity, even in the absence of formal criteria or quotas. Female representation on the board is the result of a deliberate choice aimed at ensuring a more balanced and inclusive governance structure. This emphasis on inclusion is also reflected in the experience of CSV Abruzzo, where the interviewee highlights the organization’s democratic structure as inherently inclusive, due to its representative governance model: European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 25 “CSV Abruzzo is a democratic entity. It’s a second-level organization, which means that its members are not individual persons themselves, but rather individuals who represent other organizations. This Structure ensures that inclusion is built into the system, as it brings together a plurality of voices from across the Third Sector” [Interviewed B]. All three organizations emphasized the importance of fostering an inclusive environment where every individual feels welcomed, respected, and valued. Although many of the adopted practices are not formally codified in official documents, they represent a fundamental component of the organizational culture. They are transmitted daily through behaviours, relationships, and operational choices. Mutual respect is considered a non-negotiable principle. Disrespectful behaviour toward colleagues and collaborators is not regarded as acceptable. Board members actively strive to foster an inclusive environment, even though small everyday actions that can make a meaningful difference and help strengthen a sense of belonging within the organization. “…when we talk about staff recruitment or volunteer training – since our team includes both employees or collaborators and volunteers – we always try to convey a clear message: if someone doesn’t share the values of inclusion and integration, then perhaps this isn’t the right place for them to be involved. This means that, in most cases – I’d say 99% of the people who work with Caritas – there is a strong awareness and commitment to these principles. Of course, I wouldn’t say we’re perfect. It can happen that, on certain diversity-related issues, not all collaborators are fully aligned or aware. However, the message we strive to communicate consistently is that inclusion and respect for diversity are core values of our mission”. [Interviewed C] European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 32 This study has contributed to enriching the academic and professional debate by offering a dual perspective: on the one hand, the textual analysis of several reports and, on the other, a qualitative reading through interviews that have revealed the complexity and internal contradictions of the organisations. The comparison between the cases has allowed us to identify different levels of maturation towards a more inclusive and conscious governance. The findings also highlight several practical implications. Organizations themselves suggest the need for greater training and awareness-building on DEI issues, including the development of clear policies, guidelines, and internal procedures that make inclusive practices more consistent and systematic. Strengthening organizational knowledge on DEI is crucial to move from values expressed at a declarative level to concrete, repeatable, and measurable practices. Moreover, there is a call for stronger support at the policy level, both in terms of incentives and the provision of frameworks that can help non-profit organizations embed DEI principles into governance structures and day-to-day management. Finally, training initiatives for boards and decision-making bodies are essential to increase their awareness and capacity to translate DEI values into strategic actions. This would not only improve organizational efficiency but also strengthen the role of non-profit as active promoters of equity, inclusion, and social justice in the broader community. However, the study has some limitations, including the small size of the sample and the heterogeneity of the organisations involved. In addition, the lack of a longitudinal evaluation prevents the identification of possible developments over time. Future research could explore the relationship between board composition and its impact on social performance, as well as the effectiveness of inclusive training practices for decision-making bodies. Further research into the role of communication in DEI reporting could help strengthen the tools and awareness for truly representative and sustainable governance. European journal of volunteering and community-based projects Vol.1, No 4; 2025 ISSN: 2724-0592 E-ISSN: 2724-1947 Published by Odv Casa Arcobaleno 33 References Bazeley, P. (2020). Qualitative data analysis: Practical strategies. Becker, G.S. (2013). The economic approach to human behavior. Chicago: University of Chicago Press. Berardi, L., Mook, L. and Monaco, M.L. 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