Exploring Gender Variable in Non-performing Loans Management: A Content and Document Analysis

In recent years, there has been a growing emphasis on addressing gender disparities in economic sectors, spearheaded by initiatives from the United Nations and various national governments. Particularly in the wake of recent economic and pandemic crises, it has become increasingly urgent to scrutinize the gender gap in credit access, a sector experiencing a rapid surge in non-performing loans (NPLs). This study seeks to critically evaluate if gender serves as a criterion in the assessment of NPLs portfolios, utilizing an inductive content and document analysis approach. A careful analysis was conducted on 47 documents including official publications and reports from European and national institutions, major servicers, and leading consultancy services in the sector. Despite the existing initiatives aiming to bridge the gender gap in credit access, the current analysis reveals a stark oversight in the integration of gender as a significant parameter in the management of NPLs. Instead, classifications in the documents predominantly focus on other factors such as geographical location, business sector, or the availability of guarantees. Marking the onset of a larger empirical investigation, this research aims to spark a nuanced debate regarding the potential significance of gender in the management of NPLs. The study uncovers a significant gap in the existing discourse, where gender, despite being a critical consideration in credit allocation, is overlooked in the realm of NPL management. It advocates for a shift towards a more inclusive approach that duly considers gender as a pivotal factor, fostering a pathway to more equitable financial systems in the future.