ACCA -引領(lǐng)包容性介紹 LEADING INCLUSION

LEADING

ThinkAhead

AboutACCA

ACCAistheAssociationofCharteredCertifiedAccountants.We’rea

thrivingglobalcommunityof227,000membersand544,000future

membersbasedin176countriesthatupholdsthehighestprofessional

andethicalvalues.

Webelievethataccountancyisacornerstoneprofessionofsocietythat

supportsbothpublicandprivatesectors.That’swhywe’recommittedto

thedevelopmentofastrongglobalaccountancyprofessionandthemany

benefitsthatthisbringstosocietyandindividuals.

Since1904beingaforceforpublicgoodhasbeenembeddedinourpurpose.

Andbecausewe’reanot-for-profitorganisation,webuildasustainable

globalprofessionbyre-investingoursurplustodelivermembervalueand

developtheprofessionforthenextgeneration.

ThroughourworldleadingACCAQualification,weoffereveryoneeverywhere

theopportunitytoexperiencearewardingcareerinaccountancy,finance

andmanagement.Andusingourrespectedresearch,weleadtheprofession

byansweringtoday’squestionsandpreparingusfortomorrow.

Findoutmoreaboutusat

?2021AssociationofCharteredCertifiedAccountants

January2021

LEADINGINCLUSION

Sinceitsfoundingin1904,ACCAhashadacorevalueoffacilitatingaprofessionthatisopentoall.Inclusion,alongwithintegrityandinnovation,arenowACCA’sthreecorevalues,whichlinkbacktotheuniquereasonsforthecreationofACCAmorethanacenturyago.TheyreflectthedifferenceACCAhasbroughttotheglobalprofession,andexpresstheminawaythatreflectsourworldtoday.Nonetheless,wemustneverbecomplacentinthisarea.Thisreportdiscussestheimportantsubjectsofdiversity,inclusionandequityfromtheperspectiveoftheaccountancyandfinanceprofession.Ensuringthataccountancyisaprofessionthatisopentoeveryoneandthatitenablesusalltoplayafullandvaluableroleinsocietyisfundamentaltoourreasonforexisting.Itstronglysupportsourethicalstance.

ThereportisbaseduponasurveyofACCAmembers,affiliatesandfuturemembersthatwasconductedinOctober2020andelicited10,049responsesfromourcommunity.OurresearchmethodologyisexplainedinAppendix4,andisuniqueinthatwedidnotaskrespondentstothequestionnairetoidentifytheirgender.Wedidthisbecausewewantedtoviewtheresponsesawhole,andtoanalysethefindingswithoutgenderbias,whichcanariseinsuchalarge-scaleglobalexercise.Inadditiontothis,weconductedapproximately20virtualroundtablesthatembracedapproximately150members,affiliatesandfuturemembersacross11geographicregionsworldwide,togetherwithinterviewsofanumberofleadersinthisfield.

Region

Age

Sector

.WesternEurope,29%

.Africa,19%

.AsiaPacific,19%

.SouthAsia,16%

.Central&EasternEurope,6%

.18–35,44%

.36–55,31%

.Corporatesector,33%

.Accountingandadvisory,24%

.Financialservices,15%

.Publicsector,10%

.MiddleEast,5%

.Caribbean,4%

.NorthAmerica,2%

.Central&SouthAmerica,<1%

.Other,<1%

.56+,5%

.Unknown,20%

.Servicesector,7%

.Not-for-profit,6%

.Education,4%

.SharedServiceCentre,2%

4

Foreword

HelenBrand

Chiefexecutive,ACCA

ThefoundationofACCAin1904wastocreateaprofessionalbody

foraccountancyprofessionalsthatwasopentoall.Wetakepridein

beingthefirstbodytoadmitwomenmembersasearlyas1909,and

pioneeringmanyothernotablemilestonesintheprofession’sevolution.Thevalueofinclusionremainsatthecoreofeverythingwedo.

ACCA’scommitmentinDecember2020totheUNSustainableDevelopmentGoalsisoneaspectofthis,withgoals5and10particularlyspeakingtodiversityand

inclusionandhowweneedtoworktogethertoaddresssomeofthefundamentalissuesthatsocietyfaces.

Onethingthatthepandemichastaughtusistheneedtoreappraiseourvaluesandapproaches.Therebuildingofourlives,oureconomiesandourprofessioncan,andshould,bedoneinwaysthatchallengeouracceptednorms.Weshouldpauseto

thinkhowwecandobetter.Thisisanopportunitytoresetthatcannotbemissed.Diversityandinclusionarecollectivelyonekeycomponentofthis;buildingtowardsabetterworldwhereallhavethesamerangeofopportunitiesavailabletothem.

Fundamentallyweneedtoappreciatethatthediversityagendaembracesawiderangeoffacetsofoursociety.Tofocusononlyoneistoignoretheimportanceoftherest.

InthisresearchwehavetakentheopportunitytoconsiderwhethertheaccountancyandfinanceprofessionisinclusiveandconsiderhowourACCAcommunityembracesthat

foundingvalue,asweunderstandittoday.Arewetrulyequitableinourtreatmentof

othersanddoestheaccountancyprofessiongenuinelyprovideequalopportunitiesforall?

Asleadersinorganisationsandsocieties,withthepowertoinfluencethebehavioursofothers,accountancyandfinanceprofessionalsshouldstandupforthesevalues.

Yetourresearchsuggeststhatprofessionalaccountantsarenotentirelycomfortableinknowingthe‘right’thingtodo.Tohelpaddressthis,ACCAprovideseducation

opportunitiestolearnaboutdiversityandinclusionaspartofcontinuingprofessionaldevelopment.Allofusinvolvedwiththeprofessionshouldtaketimetoconsiderthisandidentifyhowwecanbuildtowardsabetterfuture,bybothusingournetworks

tocollectivelyfurtherthisagendaandexplainingclearlythevaluethatanopenprofessionbringstosociety.

Thepowerofstoryandadvocacy,inleadingbyexampleamongstallprofessions,

shouldnotbelostonus.Collectively,andindividually,wecanimprovesocialjusticeandbuildabetterworld.Seizetheopportunity.

5

Contents

Executivesummary

7

Thechallengefortheprofession

9

1.Diversityandinclusion–andequity

10

1.1Diversityandinclusionincontext

10

ACCA’sfoundingprinciples

10

Developmentofthediversityandinclusionagenda

10

UniversalDeclarationofHumanRights

11

TheSustainableDevelopmentGoals

12

Politicalinfluences

12

1.2Whatisdiversityandinclusion?Whataboutequity?

12

Whatdowemeanbytheterms?

12

Thecharacteristicsofdiversity

13

Geographicchallenges

14

Symptomsandcauses

15

Ourlens

16

Biases

16

Humancapital

19

Socialinclusionandsocialjustice

20

1.3COVID-19pandemicandtheD&Iagenda

20

1.4Characteristicsofasustainableprofession

21

2.Areweadiverseandinclusiveprofession?

23

2.1Inthecontextofourperceptionoftheprofession

23

2.2Championingthediversityandinclusionagenda

28

2.3Theimplications

29

3.Attheorganisationallevel:theaccountancyandfinanceperspective

32

3.1Whyitmatters

32

3.2Oursenseofacceptance

35

3.3Bringingone’s‘wholeself’towork

39

3.4Theroleoftheaccountancyandfinanceprofessionalinorganisations

40

6

4.Whatshouldwedo,asaccountancyandfinanceprofessionals?

42

4.1Thejourneytoequity–D&Imaturity

42

4.2Aroleforeveryone

43

Communicationandlearningprogrammes

44

Personalactions

44

4.3Leadingfromthetop–organisationalculture

44

Leadershipandstrategy

44

Ethicsanddiversity

45

Diversityinboardroomsandleadership

45

Measuringperformance

46

Achievingculturalchange

46

4.4Establishingthebusinesscase

47

4.5Technologyandtheinclusionagenda

47

4.6Promotingtheagenda

48

Conclusion

51

Appendix1–RecommendedactionsforD&Iinlargerorganisations

52

Appendix2–RecommendedactionsforD&Iinsmallerorganisations

54

Appendix3–Personalactionstosupportthisagenda

55

Appendix4–Methodology

57

Acknowledgements

59

References

60

LEADINGINCLUSION|EXECUTIVESUMMARY

7

Executivesummary

Togetherwithclimatechange,diversity,inclusionandequityarekeythemesofourtimes.TheeventsduringtheCOVID-19pandemichaveplacedsomeaspectsofthisagendaunderthespotlight,butbynomeansall.Itisacomplexandbroadagendafromwhichweshouldnotshyaway.

Foragroupofindividuals,thatsenseofbeingaprofessioncarrieswithitanexpectationofintegrityandethics.

Theseattributesleadustotheconclusionthatthisisanimportantareathatweneedtounderstandandembrace,initsmanyandvariedforms.

Inthisresearchwehavesoughttoaddresstheissueof

diversityandinclusionintheaccountancyandfinance

professionatthreelevels,thatoftheorganisationsin

whichwework,theprofessionalbodythatwearepartofandtheprofession.TheresearchwasconductedthroughasurveyofACCAmembers,affiliatesandfuturemembers(asoutlinedinAppendix4)togetherwithanumberof

virtualroundtablesandinterviews.

Inchapter1ofthereport,thenatureofthesubjectisexplored.Eachofushasaviewofwhatdiversityand

inclusionmean.Beforewecanevaluateourposition

asacollectivegroupofindividualsconstitutedasa

professionalbodythatispartofawiderprofession,itisimportanttounderstandthecontext.Toonarrowa

definitionofdiversity,ortoomuchfocusononeaspectoveranother,canofitselfleadustobeingdivisive.

Thepandemiccannotbeignoredinanydiscussionofthistopic.Itssocialimpactswillcontinuetobefeltformanyyearstocomeand,whileitmaybetooearlytodraw

definiteconclusions,bothopportunitiesandchallengesareemergingasaresult.

Attheendofeachchapterofthereport,‘ThinkAbout’boxesprovidepromptsforobservationandreflection.

Thefirstconsiderationiswhetherwecanconsiderourselvestobepartofadiverseandinclusiveprofession.Isours

trulyaprofessionthatisopentoall?While73%ofthose

whotooktheopportunitytorespondtothesurvey,and

themajorityofourroundtableparticipants,statedthat

theprofessionwasopentoall,therereallyisnobasisforcomplacency,asweexploreinChapter2.Thesurveyresultsgivetheperspectivesofthosewhohaveachievedtheir

professionaldesignationorareworkingtowardsit.That

doesnotmeanthatwecannotdomoretosupportthosewho,inthefuture,wishtotakeadvantageofthecareer

opportunitiesthattheprofessionofferstothem.Rather,asisexplored,thereareseveralactions,bothatanorganisationalandanindividuallevel,thatweshouldconsidertaking.

Chapter3considerswhethertheorganisationsin

whichaccountancyandfinanceprofessionalsworkarethemselvesdiverseandinclusive.Thelinkbetween

organisationalperformanceandtheequityanddiversityagendaisreviewed:65%ofthesurveyrespondents

considerthatthereisapositivelinkbetween

organisationalperformanceandthisagenda.Isthisreallysoandhowcanweensurethat,asaccountancyand

financeprofessionals,wefocusonplayingourfullroleindevelopinginclusiveandequitableworkplaces?

Thefurtheranceofthediversityandinclusionagendais

somethingtowhichweallhaveourcontributiontomake,butonly46%oftherespondentsconsideredthatthey

knewhowtoprogresstheagenda.InChapter4,some

insightsaregivenintotheactionsthatcanbetakenwhich,inturn,aresupportedbyactionplansinAppendices1to3.

LEADINGINCLUSION|EXECUTIVESUMMARY

Asaccountancyandfinanceprofessionalsweneedtoplayourpartinensuringthattheorganisationsthatweworkforhave:

.effectivestrategiesandleadershipacrosstheagendathatarealignedtotheoverallorganisationalstrategy

.anorganisationalculturethatencouragesbelongingandembraceschange

.clearresponsibilitiesfortheagenda,including

leadershipfromthetopandencouragementforeveryindividualtoplaytheirpart

.processesformeasuringtheeffectivenessoftheabovestepsandclearaccountabilitiesfordrivingchange.

Aboveall,thisisapersonaljourney:corporateactions

willnotencourageustothinkdifferentlyunlesswe,

ourselves,arewillingtochange.Anincreasinguseof

storytomotivateotherstobelievethattheyarenotalone

intheirownexperiencesandthatsomebodylikethem

hasachievedisessential.Thisisnotaboutcreatingrole

models,butgenuineconnectionsoftensupportedby

effectivementoring.

Finally,63%oftherespondentsarguedthatACCAshould

domoretopromotetheagendaandthisreportispartof

ourcommitmenttodoingso.Theimplicationsofthisare

consideredattheendofthissection.

TOONARROWADEFINITIONOF DIVERSITY,ORTOOMUCHFOCUSONONEASPECTOVERANOTHER,CANOFITSELFLEADUSTOBEINGDIVISIVE.

8

LEADINGINCLUSION|EXECUTIVESUMMARY

Thechallengefortheprofession

Althoughthemajorityofoursurveyrespondentssaidthattheaccountancyand

financeprofessionisinclusiveandnearlytwo-thirdssawalinkbetweeninclusivityandorganisationalsuccess,nearlytwo-thirdsclaimedthat,fortheprofession,weeitherhave,ormighthave,anissuetodealwith.Butunderhalfbelievedthattheyknewwhattodo.

73%

ofrespondentsthinkwe

areaninclusiveprofession

65%

ofrespondentsconsider

thatthereisastronglink

toorganisationalsuccess

63%

ofrespondentsthinkthat

theprofessionhasanissue

todealwith(yesandmaybe)

54%

ofrespondentsdon'tknow

whattodotopromotethe

agenda,orareuncertain

9

LEADINGINCLUSION|1.DIVERSITYANDINCLUSION–ANDEQUITY

10

1.Diversityandinclusion–andequity

1.1Diversityandinclusionincontext

Muchiswritten,commenteduponanddiscussedon

thesubjectofdiversityandinclusion.Eachofushasa

personalviewbutdowereallyunderstandthebreadthoftheagenda?Doweknowitsimpactonusasaccountancyandfinanceprofessionals?

Theobjectiveofthisresearchistoaddressthequestion

ofwhethertheaccountancyandfinanceprofessionisa

diverse,inclusiveandequitableprofessionandwhetheritisplayingitsfullroleinensuringthatsociety,theorganisationsitsupportsandthewidercommunityareaddressingthe

issuesbeingfaced.Tounderstandthis,itisappropriatetostepback,initially,andconsidertheoriginsofthe

discussionandhowthatinfluenceswhatwethinktoday.

ACCA’sfoundingprinciples

FromthefoundingofACCAin1904theideaofinclusion,ofbeingaprofessionthatisopentoall,hasbeenacoreprincipleandremainscoretoACCAtothisday.Ethel

AyresPurdiebecameamemberofACCAin1909,thefirstwomaninBritaintobelongtoaprofessionalaccountancybody.Sincethen,encouragingadiverseandsocially

representativemembershiphasbeenatourheart.

Whenshetookofficein1980,ACCAmemberVeradi

Palmabecamethefirstfemalepresident–andalsothefirstfemalepresidentofanyinternationalaccountancybody.

Tothisday,ACCAretainsinclusionasoneofitsthree

values,focusingoncreatingaprofessionthatisopento

allandthatallowsustomeetourpurposeofbeingaforceforpublicgood,leadingtheaccountancyprofessionby

creatingopportunity.

Developmentofthediversityand

inclusionagenda

MuchoftheliteraturethatchroniclesthedevelopmentofthediversityandinclusionmovementfocusesonitsdevelopmentintheUS,althoughclearlythemovementhasbeenimportantinotherlocationsaswell.

ThefirstlegalstatementondiversityintheUSwasin

1948,whenPresidentTrumanofficiallydesegregatedthearmedforcesthroughExecutiveOrder9981.Thismadediscriminationbasedon‘race,colour,religionornaturalorigin’illegalformembersoftheUSarmedservices.

TitleVIIoftheCivilRightsActof1964madeitillegalforanybusiness,beitpublicorprivate,todiscriminateinitsrecruitment(orfiring)strategiesaccordingto‘race,sex,religion,colour,nationalorigin,age,disability,veteranstatus,pregnancyorgeneticinformation’.

Atthisstage,ashighlightedbyastudyin2008(AnandandWinters2008),mostofthecorporatelearningfocuswas

onanunderstandingoftheregulationsandorganisationalpolicies.Thiswasthecaseuntil1990whenR.Roosevelt

ThomasJrsuggestedanalternativeapproachthrough

affirmativeactioninhisHarvardBusinessReviewarticle,

‘FromAffirmativeActiontoAffirmingDiversity’(Thomas

1990).Thispaperrepresentedthestartofthediscussionofdiversityandinclusionasapartofcorporateculture.

Inthemeantime,in1987theUSSecretaryofLabor,

WilliamBrock,commissionedWorkforce2000–WorkandWorkersintheTwentyFirstCentury.Thisreport(Johnson1987)highlightedfivedemographicfactorsaffectingtheworkforceintheyearsahead.

LEADINGINCLUSION|1.DIVERSITYANDINCLUSION–ANDEQUITY

11

.Thepopulationandtheworkforcewouldgrowmoreslowlythanatanytimesincethe1930s.

.Theaverageageofthepopulationandtheworkforcewouldrise,andthepoolofyoungworkersenteringthelabourmarketwouldshrink.

.Morewomenwouldentertheworkforce.

.Minoritieswouldbealargershareofthenewentrantsintothelabourforce.

.Legalandillegalimmigrantswouldrepresentthe

largestshareoftheincreaseinthepopulationandtheworkforcesincetheFirstWorldWar.

Thisreportwasseenbymanyasthestartofthediversitymovementasitstressedtheneedforamorediverse

workforceinordertomaintaineconomicperformance.

IntheUK,thejourneyisseentohavestartedwiththe

RepresentationofthePeople(EqualFranchise)Actin

1928,whichgaveequalvotingrightstoeveryoneovertheageof21regardlessofsexorpropertyownership.The

RaceRelationsActin1965followedbytheEqualPayActin1970startedthelegalframeworkforemploymentrights,butthedisclosuresonthegenderpaygapinrecentyearshavesuggestedthatthesepiecesoflegislationwerenotfullyeffective.TheDisabilityDiscriminationAct1990(sincereplacedbytheEqualityAct2010),1madeitunlawfulto

discriminateagainstpeoplebecauseoftheirdisabilities,inemploymentortheprovisionofgoodsandservices,educationandtransport.

Professionshavecomeunderscrutinyinrecentyears.

TheMilburnreport,FairAccesstoProfessionalCareers(Milburn2012)lookedattheopportunitiesavailable

toindividualsfromdifferentbackgroundstoenterand

progressinprofessionalcareersandtheprogressmadesincehisinitialreviewin2009.Hesuggestedthat‘the

professionswillaccountforapproximately83%ofallnewjobsinBritaininthenextdecade.Theyholdthekeytoimprovingsocialmobility’.Thereportconcluded‘that:

.effortstoraiseawarenessandaspirationsinschoolsaretoosporadicandtoounspecific.Theyneedtobecomeuniversalandbetterco-ordinated

.toomanyemployersrecruitfromtoonarrowarangeofuniversitiesandregions.Theyneedtowidentheirnet

.workexperienceandinternshipsarestillalotteryevenastheybecomeakeypartoftheformalprofessionallabourmarket.Theyneedtobetreatedassuch

.selectionprocessesanddatacollection–thefoundationstonesformakingprogress–aretoohaphazard.

Theyneedtobegivenmuchmoreseriousattention

.entrytotheprofessionshasbeguntobediversifiedbutthegraduategriponthelabourmarketisstill

strong.Thereneedstobeafarbiggerdrivetoopenuptheprofessionstoawidervarietyofpeoplewithdifferentqualifications’.

WithintheEuropeanUnion,theSocialChapteroftheMaastrichtTreaty,signedin1992,providedprovisionsuponwhichanti-discriminationlawsshouldbebased.

FurtheringtheeducationgaparoundtableparticipantintheCaribbeancommented‘weactuallyneedtolookat

wherethegapscanbefilled.Educationisahugegapandthereisadividebetweenwhatweconsiderlocalpeopleandtheiropportunitiesversustheexpatswhoarecominginalreadyqualified.Thequestionforusishowdowe

bridgethatgap?’

AMercerreport,DiversityandInclusion,anAsia-Pacific

Perspective:ExecutiveSummary(Mercer2014)suggeststhatitwasnotuntilthe2000sthattheissuestartedto

bedebatedinAsia–Pacificand‘itwasn’tuntil2005that

evidenceofarealdiversityandinclusionagendaamongsomecompaniesintheregionstartedtoemerge’.Mercercontinuesbycommentingthat‘while“diversity”–bothasatermandapractice–remainsvirtuallyunknowninsomecountries,inothersithasvariousnamesandmeanings’.

Similarexamplescanbedrawnfrommostlocationsas

thedebatehasdeveloped.Aswehaveseen,thejourneyitselfisnotnew.

UniversalDeclarationofHumanRights

InDecember1948,theUnitedNationsGeneralAssemblyapprovedResolution217thatdefined30‘basicrightsandfundamentalfreedoms’thatareinherent,inalienableandapplicabletoallhumanbeings.2Specifically,Article23

states:‘(1)Everyonehastherighttowork,tofreechoiceofemployment,tojustandfavourableconditionsofworkandtoprotectionagainstunemployment.(2)Everyone,withoutanydiscrimination,hastherighttoequalpay

forequalwork.(3)Everyonewhoworkshastherighttojustandfavourableremunerationensuringforhimself

andhisfamilyanexistenceworthyofhumandignity,andsupplemented,ifnecessary,byothermeansofsocial

protection.(4)Everyonehastherighttoformandtojointradeunionsfortheprotectionofhisinterests.’

1ExceptinNorthernIreland,althoughequivalentamendmentshavebeenmadethere.

2TheDeclarationcanbefoundat</en/universal-declaration-human-rights/>.

LEADINGINCLUSION|1.DIVERSITYANDINCLUSION–ANDEQUITY

12

TheSustainableDevelopmentGoals

TheSustainableDevelopmentGoals(SDGs),establishedbytheUNGeneralAssembly2015withafocuson

achievingthemby2030,alsoaddressthisarea.In

particular,Goal5:‘Achievegenderequalityandempowerallwomenandgirls’andGoal10:‘Reduceinequality

withinandamongcountries’,bothspeaktoaspectsofthediversityandequalityagenda.3

AroundtableparticipantbasedinAfricacommented

that:‘youneedtobringinequalityaswellbecauseifyoulookparticularlyatthegenderdimensionthereismoreofaspecificfocus,particularlyintermsoftheSDGs,toensurethatweclosethegendergap;however,Ithink

thatweneedmoreofaconversationaroundskillsetandexperience,theissuesarounddisabilityinoursectorandhowtheseinterestsaresupported’.

Aroundtableparticipantcommentedthat:‘wehave

gottohavesome[positive]consciousbiasandtarget

appropriately.Likeclimatechange,wetalkaboutthe

SDGs,wetalkaboutthe2030commitments,butweknowwe’veonlygotlessthan10yearstogo.Weabsolutelyneedtotargetthingsotherwisetheyarenotgoingtohappen’.

Politicalinfluences

Theagendaitselfisnotfreefrompoliticalinfluence.Thiscancomeinmanyforms.Libertiesarehardwonandcanbelostsubsequently.Insomelocations,someareasoftheagendaprovechallengingtodiscussforeitherpoliticalorculturalreasons.Thatisnottosaythat,asindividuals,weshouldignorethem.Rather,weneedtousesensitivitytounderstandtheimplications.

Asoneexampleofthepoliticalinfluenceontheagenda,

on22September2020theUSpresidentsignedan

ExecutiveOrderonCombatingRaceandSexStereotyping(WhiteHouse2020).Theeffectoftheorderwastoprohibitcertaindiversitytrainingandinthewordsofthepresident‘BANNEDeffortstoindoctrinategovernmentemployeeswithdivisiveandharmfulsexandrace-basedideologies’.4Whilethisorderisbeingchallengedinafederalclass-

actionlawsuit(Block2020)itisclearthatthepoliticalandideologicaldebateonthisissueisfarfromsettled.

1.2Whatisdiversityandinclusion?Whataboutequity?

‘“IT’SHARDTODEFINEWHATDIVERSITYISBECAUSEEVERYONEHASANOPINION.”

(GoldmanSachsdiversityad2000)’(McCormick2007)

‘INCLUSIVENESSISABOUT UNDERSTANDINGTHATTHEREAREPEOPLEINSOCIETYTHATNEEDHELP’

Roundtableparticipant

Whatdowemeanbytheterms?

Therearemanydefinitionsoftheterms‘diversity’,‘inclusion’and‘equity’.Eachofusprobablyhasaslightlydifferent

wayofexpressingwhattheymean,butamongthese

differencesisastrongsenseofcommonalityofintention.

Throughthecourseoftheroundtables,theparticipantsofferedarangeofanalogiestoexplaintheconcepts.

Forsome,diversityandinclusionwereanalogousto

cooking,whereinclusionwastherecipeanddiversitytheingredients.Theanalogybecomesmorepowerfulifyouimprovisearecipefromakitchenfullofdifferentingredients.Itisimpossibletoseparatethetwo

conceptsand,asoneroundtableparticipantputit,‘ifyouappreciatediversitytheninclusionbecomestheimplementationphase’.

Anotheranalogyamongthoseofferedcamefroma

roundtableparticipantintheMiddleEast.‘Whenyouarecreatingagarden,youcanfillitwithjustonetypeofplant.Itisstillagardenanditmaylookbeautiful.Ontheotherhand,youcanfillitwithavarietyofplants.Itisimportanttotakecareofeachplantandeachvarietyofplantneedstobetendedinitsownway,bethistherightleveloflightorhumidity.Ifwegivethemtherighttypeofcaretheywillthrive.Doingthatisinclusion.Thevarietyofplants