FEATURES OF THE GENDER-SENSITIVE APPROACH IN THE DEVELOPMENT OF AN INCLUSIVE CORPORATE CULTURE

Abstract

Introduction. Sustainable development is rapidly evolving from a highly specialised field into one of the key sectors of the modern labour market. One of the fundamental aspects of these standards is the integration of gender equality principles within organisations. These principles are reflected in the social values and beliefs of the majority of employees, shaping a distinctive corporate culture. As a result, the organisation becomes unique, its employees develop a shared sense of identity, social stability is ensured, and the culture itself acts as an effective control mechanism that guides and regulates staff interaction and behaviour.

Purpose. The aim of this article is to provide a theoretical and methodological justification for the specific features of applying a gender-oriented approach as an essential component of an inclusive corporate culture, as well as to identify the sector-specific aspects of its implementation in Ukrainian enterprises in order to develop practical tools for deconstructing gender asymmetries.

Materials and methods. The methodology of the article is based on a mixed-methods approach; a combination of desk research (analysis of secondary data from GRI/ESG non-financial reporting) and field research (primary expert survey for 2026), which enabled the authors to assess the problem both quantitatively and qualitatively.

Results. This article empirically demonstrates the existence of a methodological imbalance in domestic corporate monitoring practice: it highlights the dominance of formalised tools for the preparation of external reports, whilst qualitative methods are neglected. A matrix of international tools (WEPs, EDGE) has been systematised and adapted across five vectors (recruitment, management, development, balance, partnership), which aligns the principles of socio-cultural justice with measurable KPIs of operational efficiency, capitalisation and long-term institutional sustainability of business entities.

Prospects. It is proposed that further research focus on the transition from declarative monitoring of quantitative indicators to the development of applied tools for qualitative analysis of the corporate environment, as well as on the empirical confirmation of the link between the implementation of a gender-oriented approach and the long-term financial sustainability of enterprises in conditions of macroeconomic uncertainty.