Diversity and inclusion are pivotal components of the Sustainable Development Goals (SDGs). Primarily, they relate to SDG 10 (Reduced Inequalities) and SDG 5 (Gender Equality), aiming to promote social, economic, and political inclusion and ensure equal opportunities for all, irrespective of gender, age, race, ethnicity, origin, religion, economic status, or disability. Furthermore, diversity and inclusion relate to SDG 4 (Quality Education) by promoting inclusive and equitable quality education. SDG 8 (Decent Work and Economic Growth) also embodies the values of diversity and inclusion, calling for equal pay for work of equal value and promoting safe and inclusive working environments. Ultimately, the pursuit of diversity and inclusion is indispensable for realizing a fair and sustainable world as envisioned by the SDGs.
There is a paucity of research on sexuality within accounting studies in general, and next to nothing on lesbian, gay, bisexual and trans* (LGBT) sexualities in particular. One major problem associated with this neglect is that the heteronormative bias within the accounting studies goes unchallenged, reproducing a heterosexual/homosexual binary that posits heterosexuality as a normative standard by which other sexualities are judged and found wanting.
