Diversity, Equity and Inclusion Disclosure in Corporate Reporting
摘要
The chapter aims at analysing the literature on whether and to what extent companies report on their practices and the achievement of diversity, equity and inclusion goals. In particular, non-financial reports should highlight the challenges companies face in managing diversity, illustrating the levels of representation of various minority groups within the company and reporting on different perceptions of diversity. Indeed, according to recent literature (Gagnon et al., 2022), diversity can be measured, and its results can be represented through reporting. The introduction of certain regulations and the dissemination of non-financial statements should facilitate diversity reporting. The literature review implemented found very few relevant articles, indicating that the topic of diversity, equity and inclusion in corporate reporting is very slowly and only recently spreading in the literature. This chapter is one of the first contributions focusing on corporate reporting on diversity, equity and inclusion.