Diversity, Equity and Inclusion Disclosure in Corporate Reporting

This chapter provides a systematic review of the literature on corporate reporting related to diversity, equity, and inclusion (DEI). Accounting, reporting, and control systems play a critical role in balancing multiple organizational logics amidst increasingly heterogeneous corporate objectives and external pressures, which demand both flexibility and fairness. In particular, DEI corporate reporting, especially in light of recent regulatory developments, must address the impacts, risks, and opportunities associated with managing diversity, equity, and inclusion. As evidenced by the literature reviewed, this chapter represents one of the first and few contributions specifically focused on corporate reporting in the context of DEI.