会计行业的高管构成正面临多样性挑战

文章来源 | ECONOMIA

报告显示，企业组织在高层多样性方面，一直在业界处于落后水平。他们通常将女性和少数族裔提拔至中层管理岗位之后，不再提供进一步晋升空间。

举例来说，尽管在大型企业中，女性管理人员占46%，但目前仅有17%的女性成为合伙人。在规模较小的公司(少于200名员工)，这一比例分别为52%和11%。

这项研究来自FRC出版的《会计职业主要事实与趋势年度报告》。该研究还发现，三分之一的英国会计师事务所甚至不收集员工多样性信息。

FRC指出，令人讽刺的是该行业一边在向其他企业提供有关多元化和包容性政策的建议，另一边却无法将足够多的女性、亚非少数族裔（BAME）和残疾员工顺利晋升至高层岗位。

“虽然我们已经看到越来越多的企业在实施多元化和包容性战略，并且越来越多的女性,少数族裔和残疾人士群体被任命为中层管理, 但在确保高层人员多样性的方面仍需做更多工作, ” 英国FRC首席执行官、多样性倡导者Jon Thompson谈道。

“商业领域的多样性已经在改善，现在是审计和会计行业需要采取进一步行动的时候了。”

FRC敦促企业立即采取措施缩小目前的差距，并汇报进展情况。另外，FRC还呼吁企业签署政府出台的办公室平等承诺，该承诺要求企业负责人对改善其工作场所的多样性和包容性承担一定的个人责任。

ICAEW对此表示支持和赞同。ICAEW会员、商业和共享服务部执行董事Sharron Gunn谈道:“至少，我们希望看到所有的公司收集多样性数据，以确保他们了解员工的构成，这样他们可以发现任何可能存在的晋升阻碍。”

四大会计师事务所定期会因社会流动性、包容性和多样性方面的表现获得嘉奖。例如，安永认可多元化和包容性员工的价值，并将其视为其商业战略的核心。“我们在提高公司各级员工的多样性方面取得了进步，但我们认识到，在整个公司和行业领域，还有更多的工作要做。”

“为了加快进程，安永最近宣布了最新的多元化目标——到2025年7月，女性合伙人、非裔和少数族裔合伙人（BME）在英国业务中的比例分别提高一倍，达到40%和20%。”

安永指出，今年6月公司宣布了两项对英国LLP董事会的新任命，目前10个董事会席位中有6个席位由女性担任。今年7月，该公司任命了57名新的英国权益合伙人，其中34%为女性(2018年为19%)，22%为BME(2018年为17%)。总体而言，安永的英国合伙人中，女性占22%，BME占11%，自2018年以来分别增长了2%和1%。

该公司还扩大了针对职业中高层的女性人才和BME人才的职业辅助计划，并且帮助更多中断职业生涯的人重返职场。

最新的Hampton-Alexander Review(2018年11月出版)显示，2018年，富时100指数公司的董事会中女性人数从2017年的27.7%上升至30.2%，76家富时100公司的董事会中有三名或三名以上女性董事。

富时250指数(FTSE 250)在接纳女性董事方面还不是很快，但仍仍遥遥领先于会计师事务所。2018年，女性董事在富时250指数公司的董事会成员占比从上一年的22.8%上升到24.9%。

FRC slates profession over diversity record 

The Financial Reporting Council (FRC) has criticised the accountancy profession over the length of time it is taking to transform its senior management from being predominantly white and male to truly diverse

It says firms are lagging behind the business community in reducing the gap at the top. They are promoting women and people from ethnic minorities more regularly to middle management roles but not further up the hierarchy.

So, for example, although women now make up 46% of management roles in larger firms, only 17% of them are currently making partner. In smaller firms (under 200 employees), the equivalent figures are 52% and 11%.

The research, carried out for the FRC’s annual Key Facts and Trends in the Accountancy Profession report, also found that one in three UK accountancy firms don’t even collect diversity information.

The FRC points out that the profession’s failure to promote enough women, BAME and disabled employees to the top, is ironic, given that they sell advice to corporations on their own diversity and inclusion policies.

“While it is encouraging to see more firms implementing diversity and inclusion strategies and more women, ethnic minority groups and disabled people being appointed to middle management roles, more needs to be done to ensure the firms are not limiting access to the most senior roles,” said Sir Jon Thompson, the FRC’s chief executive and a strong advocate for diversity.

“The business case for improved diversity has been made and now it’s time for the audit and accountancy profession to take further positive action.”

“The FRC is urging firms to take immediate steps to narrow the gap and report on their progress. In particular, it would like to see firms sign up to the government’s Equalities Office pledge, which commits business leaders to take personal responsibility for improving diversity and inclusion in their workplaces.

ICAEW agrees and adds its own voice in calling for action. “As a minimum,” said Sharron Gunn, executive director, members, , “we’d like to see all firms collect diversity data to ensure they understand the makeup of their workforce and so they can address any barriers that might exist.”

The Big Four firms regularly win awards for social mobility, inclusion and diversity. EY, for example, recognises the value of a diverse and inclusive workforce and sees it as central to its business strategy. “We are making strides in increasing the diversity of our people at all levels of our organisation, but we recognise there is more work to be done within our own firm and the profession.

“To help accelerate progress, EY recently announced new diversity targets – to double the proportion of female and BME Partners in its UK business to 40% and 20% respectively, by July 2025.”

The firm points out that in June it announced two new appointments to its UK LLP Board, with six out of 10 positions now held by women. In July it appointed 57 new UK equity partners, 34% of whom are women (compared to 19% in 2018) and 22% BME (17% in 2018). Overall, EY’s UK partnership stands at 22% female and 11% BME – up 2% and 1% respectively since 2018.

The firm is also expanding its career sponsorship programmes for mid-career and senior female and BME talent, and helping even more people, who have taken a career break, return to the profession.

The last Hampton-Alexander Review (November 2018) showed that the number of women on FTSE 100 boards rose to 30.2% in 2018, up from 27.7% in 2017, and that 76 FTSE 100 companies had three or more women on their boards.

The FTSE 250 were not so fast at bringing women on board – but were still way ahead of the accountancy firms. Women’s representation on boards increased to 24.9% in 2018, up from 22.8% the previous year.