LGBTQ‐Supportive Corporate Policies: A Contemporary Analysis of Impacts, Challenges, and Global Practices
综述了LGBTQ支持性企业政策对组织绩效的影响，包括创新、财务和员工参与度，并分析了实施中的经济、法律和内部阻力，通过多行业案例提出最佳实践。
ABSTRACT This paper provides a comprehensive review of LGBTQ‐supportive corporate policies, analyzing their impact on organizational outcomes across diverse industries and geographic contexts. Drawing on theoretical frameworks such as the Resource‐Based View, Stakeholder Theory, and Agency Theory, the study highlights the multifaceted benefits of these policies, including enhanced innovation, improved financial performance, and increased employee engagement. Additionally, the paper examines challenges in implementing LGBTQ‐supportive policies, such as economic constraints, legislative barriers, and internal corporate resistance. Comparative case studies from technology, finance, retail, pharmaceutical, and hospitality sectors illustrate best practices and the role of corporate governance in fostering inclusivity. The paper also identifies critical research gaps, emphasizing the need for longitudinal studies, intersectionality analyses, and regional investigations to better understand the global dynamics of LGBTQ‐supportive policies. By synthesizing empirical evidence with actionable recommendations, this study underscores the strategic and ethical imperatives of fostering workplace diversity, offering a roadmap for organizations to achieve sustainable growth and social equity.