This module examines the dynamics of social inclusion and exclusion, focusing on unequal access to resources, participation, and opportunities. It explores the distinction between equity and equality, and defines diversity through its multiple dimensions, including gender, identity, generation, disability, ethnicity, race, and sexual orientation. The concept of intersectionality is introduced to highlight how overlapping identities can lead to interdependent systems of discrimination or oppression. Students will analyze how inclusion and equity have become corporate imperatives, with particular attention to accounting and auditing practices. The module contrasts shareholder theory and stakeholder theory, reviews current regulatory frameworks on non-financial disclosure, and considers the introduction of new reporting standards. Drawing on bibliometric analyses, it also explores emerging trends in the literature, where corporate diversity—especially gender diversity—has become a central topic for boards, firms, and governance studies.