From policy to practice: Advancing diversity, equity and inclusion across sectors

Forvis Mazars is committed to promoting diversity, equity, and inclusion (DEI) throughout the organisation. Marie-Christine Maheas, Head of the Diversity and Inclusion (D&I) Centre at Forvis Mazars in France and Sarah Plate, Group Diversity, Equity and Inclusion Manager at Forvis Mazars, are two of our leading voices in discussing these crucial issues. In this interview, these two DEI experts discuss the various challenges shaping the audit and advisory industry as well as the pivotal role of leadership.

Sarah Plate: Marie-Christine, your career has taken you across different industries and geographies, giving you various experiences. What inspired you to focus your work specifically on diversity and inclusion?

Marie-Christine Maheas: Civic engagement runs deep in my family – my grandparents, parents and even my siblings were all deeply committed to social causes. Growing up in this environment, I developed a strong sense of responsibility to contribute to society. So in many ways it was natural for me to follow this path. However, my journey into diversity and inclusion really began around the year 2000.

Sarah Plate: What led you to increase your commitment to DEI at this time?

Marie-Christine Maheas: Living in Canada gave me a different perspective on gender equity. When I returned to France, I became more aware of structural barriers, such as the glass ceiling and limited career advancement for women. I realised that systemic change within organisations was essential and began engaging in professional networks on gender balance. Over time, it became clear that sustainable progress requires leadership engagement and the active involvement of male allies.

Sarah Plate: In the 25 years since you returned from Canada, what progress has France made on diversity, equity and inclusion?

Marie-Christine Maheas: France has made measurable progress through gender quotas, increasing female representation in senior positions, particularly in large regulated companies. However, smaller organisations lag behind and diversity beyond gender – such as ethnicity, disability and socio-economic background – remains less institutionalised. Lasting inclusion requires embedding systemic change beyond compliance.

Sarah Plate: Organisations often reflect the broader societal structures and dynamics in which they operate. From a broader perspective, how would you assess the role of French politicians in promoting diversity, equity and inclusion? Are they willing to lead by example?

Marie-Christine Maheas: The political landscape in France remains heavily male-dominated, and many male leaders are still hesitant to take a clear stance on DEI issues. Despite this, France is practically the country with the most legislation on gender balance in the workplace. It is the only country in the world that has a law on board quotas, a law on executive quotas, as well as a very stringent law on equal pay. These are known respectively as the Copé-Zimmermann law, the Rixain law and the Penicaud index. As a result, the search for solutions to complex problems can sometimes go beyond machism. This can also be explained by the fact that French female politicians have a strong feminist heritage, hence strong reflexes in this regard. We saw this in the Copé-Zimmermann law and also the Rixain law: women from all sides of the political spectrum spoke with one voice. While there has been progress through legislation, there’s still much to be done. We need additional frameworks to address other dimensions of diversity beyond gender, and to ensure that smaller companies, which are often excluded from current regulations, are part of this transformation.

Balancing metrics and inclusion in the audit industry

Sarah Plate: What specific diversity challenges do you see in the audit and advisory industry?

Marie-Christine Maheas: A significant challenge, unique to the audit and advisory industry, is the strong emphasis on numbers and confidentiality. While confidentiality is critical in audit work, it often spills over into other areas, such as CSR and DEI, where openness and visibility are essential to drive progress. This culture can inadvertently hinder efforts to promote transparency and accountability in diversity initiatives.

Sarah Plate: Beyond that, do you see any further aspects that differentiate the industry from others?

Marie-Christine Maheas: Unlike some other sectors, the audit and advisory industry tends to focus heavily on quantitative measures, often at the expense of qualitative aspects such as employee well-being or workplace culture. In addition, the industry’s highly hierarchical structures and traditional partnership models can limit flexibility and inclusivity, making it more difficult to implement essential changes than in less rigidly organised sectors.

Sarah Plate: What impact can this have on accounting firms?

Marie-Christine Maheas: Numerous studies show that diversity can improve team performance. One example is a study conducted by French services company Sodexo in 2012 and updated in 2019. The study analysed data from over 50,000 employees and found that balanced teams were associated with lower employee turnover, higher customer retention, higher operating margins, higher safety and higher employee engagement.

These findings underline the tangible benefits of diversity, not only for internal team dynamics, but also for the quality of service provided to clients. If the structures within an industry hinder diversity, it may benefit less from the advantages that balanced teams bring.

Sarah Plate: What constitutes a balanced team in this context?

Marie-Christine Maheas: A balanced team is one in which no single gender accounts for more than 60% of the team’s composition. This principle is supported by various studies which show a strong correlation between gender balance and improved performance, especially at the executive level. At Forvis Mazars, we’re still in the early stages of our journey, but we’re already seeing how leadership commitment to DEI is fostering stronger team cohesion and improving the quality of our advisory services.

Training programs for women and greater transparency create a more equitable leadership environment

Sarah Plate: As Head of the Diversity and Inclusion Centre at Forvis Mazars France, you work on both advising clients’ leadership teams and addressing internal DEI challenges. What key initiatives has Forvis Mazars implemented, and which have been most effective in fostering gender equity in leadership?

Marie-Christine Maheas: At Forvis Mazars France, we’ve extended paternity leave to support shared parental responsibilities, streamlined the return to work process for new parents and introduced a bonus structure for headhunters who successfully place women in senior positions.

Sarah Plate: So, recruiters are encouraged to go beyond just adding the token two women to a predominantly male candidate pool?

Marie-Christine Maheas: Exactly. The incentive encourages them to look beyond the usual profiles and actively seek out diverse talent.

Sarah Plate: What specific measures has Forvis Mazars introduced additionally to promote gender equity in leadership roles?

Marie-Christine Maheas: Human Resources (HR) has implemented special programmes and training for high-potential women. In addition, every year on March 8, International Women’s Day, HR organises a conference called “Mixiday” for about 150 employees, half men and half women, to create a community of supporters. These efforts ensure that the subject of gender balance is heard more widely in the company – playing the “gender balance music” is a crucial step in generating interest and engagement, and helping to normalise gender balance.

Additionally, during the recruitment process, there is a focus on creating balanced shortlists for senior positions to ensure fair representation from the outset. One of the key performance indicators is the percentage of women at partner level. Transparent career development processes are crucial, as unclear pathways often put women at a disadvantage. By promoting greater transparency, we’re working to create a more equitable leadership environment.

Sarah Plate: In addition to your role as head of the Forvis Mazars D&I Centre, you coordinate the Ateliers Entreprise et Mixité, a high-level think tank on gender balance in organisations. How do these insights influence your approach at Forvis Mazars and how do you implement them in practice?

Marie-Christine Maheas: The think tank’s research brings together perspectives from different industries, allowing us to identify key DEI challenges and best practices. This diversity of input is invaluable in helping us to identify patterns across different organisations, and to focus on the most pressing issues. Additionally, the CEOs Club provides a platform for senior executives to share their experiences and strategies for addressing DEI challenges. These insights not only enhance our advisory work, but also provide practical solutions that can be implemented directly within Forvis Mazars.

Leadership plays crucial role to cultivate inclusive culture

Sarah Plate: The recent declaration by the Ateliers Entreprise et Mixité emphasizes the importance of leadership commitment. What role do you think leadership plays in fostering a more inclusive culture, both at Forvis Mazars and in the broader business landscape?

Marie-Christine Maheas: Leadership is absolutely critical to sustainable progress in DEI. When a CEO is genuinely committed to diversity, it creates a ripple effect throughout the organisation, influencing behaviours, attitudes and priorities at all levels. In my experience, initiatives only gain long-term traction when the C-suite actively supports and engages with DEI efforts – both publicly, to set the tone, and internally, to ensure alignment with organisational values.

Sarah Plate: Looking ahead, what are your main objectives for the Forvis Mazars Diversity and Inclusion Centre?

Marie-Christine Maheas: My primary goal is to expand our reach and impact by engaging with more leadership teams. Working directly with executives is where I’ve seen the most significant results. It’s most effective to initially present them with clear insights about the economic benefits of promoting diversity and integration. If you show in the next step how they compare in that field to others in the industry, it often creates a sense of urgency and drives real change.

Sarah Plate: And, of course, many of these executives will eventually become CEOs themselves.

Marie-Christine Maheas: Exactly! And by influencing them now, we can create a ripple effect that will shape the future of leadership. At Forvis Mazars, we also benefit from collaboration through our think tank, where CEOs share best practices and strategies. This exchange of ideas has been particularly valuable in addressing challenges such as gender balance. In acquisitions, for instance, we often encounter teams led by predominantly male partners, so having a platform to discuss and develop approaches to managing this dynamic has been incredibly helpful.

Sarah Plate: Beyond that: What is needed to better anchor DEI in companies in the future?

Marie-Christine Maheas: More broadly, it’s about building trust and creating an environment where transparency and qualitative aspects such as employee well-being and workplace culture are considered as important as quantitative measures. This requires a fundamental shift in mindset, particularly at the leadership level, to see inclusivity as a strategic priority. By addressing structural barriers and promoting openness, we can lay the foundations for sustainable and impactful progress on diversity and inclusion.

Sarah Plate: How do you address these challenges at Forvis Mazars?

Marie-Christine Maheas: At the D&I Centre of Forvis Mazars, our focus is on embedding diversity into the overall organisational transformation, rather than limiting it to the HR function. Companies are increasingly recognising DEI as a fundamental part of change management, which signals a shift in priority. Our aim is to integrate DEI holistically across all processes and departments, treating it as a core element of organisational strategy. Of course, as with any major transformation, not everyone will immediately embrace these changes. That’s why a strategic approach is essential – one that adapts methods and builds understanding at all levels to create a genuinely inclusive environment.

Sarah Plate: Marie-Christine, it’s been a real pleasure talking to you today. Thank you so much for sharing your insights.

Marie-Christine Maheas: Thank you, Sarah. It’s been a great opportunity to discuss these important issues with you.

Marie-Christine Maheas is Head of the Diversity and Inclusion Centre at Forvis Mazars France. The Centre aims to provide CEOs and Executive Committees with tailored advice and support to help them establish and refine their gender balance vision and strategy and to work with experts from around the world to develop a knowledge centre on gender balance, which will help all companies, including Forvis Mazars, advance their (gender) balance and inclusion journeys. She also coordinates the Ateliers Entreprise et Mixité think tank (Gender balance in the workplace workshops), aiming at collecting and broadcasting gender balance best practices.

Sarah Plate is Global Diversity, Equity and Inclusion Manager at Forvis Mazars Group. In this role, she works to integrate diversity, equity and inclusion (DEI) into organisational culture to drive powerful change. In addition to leading initiatives in over 100 countries to promote inclusion and address systemic inequalities, she is currently working towards a PhD in Economics at the University of Kassel, Germany, exploring the paradoxes and tensions that arise during the institutionalisation of diversity management in multinational organisations.