The objective of this chapter is to analyze FIAT S.p.A. (Fabbrica Italiana Automobili Torino), hereafter referred to as FIAT, with a particular focus on the company’s efforts related to equity and inclusion across various organizational levels. The analysis is grounded in a historical review of FIAT’s annual financial statements, which are publicly available through its online archive. These documents serve as the primary source for identifying and examining the company’s disclosed initiatives concerning equity and inclusion. FIAT has played a pivotal role in Italy’s economic development and has frequently been scrutinized for its social policies, particularly throughout the 20th century. Given this context, adopting a historical perspective on the company offers valuable insights that contribute to the academic discourse on diversity, equity, and inclusion (DEI). FIAT was selected for this study due to its significant influence both nationally and internationally. It is widely recognized as an iconic brand in the Italian and global automotive industries, with a longstanding legacy. To explore the evolution of equity and inclusion-related disclosures, the researchers structured the investigation around these two core themes. The findings are interpreted in conjunction with key historical events to provide a more comprehensive and contextualized understanding of FIAT’s approach. This research contributes to ongoing discussions on equity and inclusion by offering a historical lens through which to assess corporate commitment to these values. It also highlights the evolving role of large corporations within their communities and offers practical insights for managers by showcasing past efforts and identifying areas that still require attention in order to make informed, inclusive decisions.

Equity and Inclusion from a Historical Organizational Perspective: The Case of the FIAT Group

Agostini Marisa
;
2025-01-01

Abstract

The objective of this chapter is to analyze FIAT S.p.A. (Fabbrica Italiana Automobili Torino), hereafter referred to as FIAT, with a particular focus on the company’s efforts related to equity and inclusion across various organizational levels. The analysis is grounded in a historical review of FIAT’s annual financial statements, which are publicly available through its online archive. These documents serve as the primary source for identifying and examining the company’s disclosed initiatives concerning equity and inclusion. FIAT has played a pivotal role in Italy’s economic development and has frequently been scrutinized for its social policies, particularly throughout the 20th century. Given this context, adopting a historical perspective on the company offers valuable insights that contribute to the academic discourse on diversity, equity, and inclusion (DEI). FIAT was selected for this study due to its significant influence both nationally and internationally. It is widely recognized as an iconic brand in the Italian and global automotive industries, with a longstanding legacy. To explore the evolution of equity and inclusion-related disclosures, the researchers structured the investigation around these two core themes. The findings are interpreted in conjunction with key historical events to provide a more comprehensive and contextualized understanding of FIAT’s approach. This research contributes to ongoing discussions on equity and inclusion by offering a historical lens through which to assess corporate commitment to these values. It also highlights the evolving role of large corporations within their communities and offers practical insights for managers by showcasing past efforts and identifying areas that still require attention in order to make informed, inclusive decisions.
2025
Diversity and Equity in Accounting
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/5094247
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