Homosexual females, or women who are attracted to other women, interact with several of the United Nations' Sustainable Development Goals (SDGs) in unique ways. SDG 5 (Gender Equality) is particularly relevant, as it emphasizes the need to end all forms of discrimination against all women and girls everywhere, including those who are homosexual. SDG 10 (Reduced Inequalities) is also important, as it promotes social, economic, and political inclusion for all, regardless of sexual orientation. Moreover, SDG 3 (Good Health and Well-being) is crucial, as homosexual women often face unique health challenges and stigmas, stressing the need for healthcare systems to be inclusive and sensitive to their needs. Additionally, SDG 16 (Peace, Justice and Strong Institutions) relates to the rights of homosexual women, advocating for inclusive societies and accountable institutions that uphold human rights for all.
This study analyzes the relationship between social inclusion of lesbian, gay, bisexual, and transgender (LGBT) people and economic development. It uses legal and economic data for 132 countries from 1966 to 2011. Previous studies and reports provide substantial evidence that LGBT people are limited in their human rights in ways that also create economic harms, such as lost labor time, lost productivity, underinvestment in human capital, and the inefficient allocation of human resources.
There is a paucity of research on sexuality within accounting studies in general, and next to nothing on lesbian, gay, bisexual and trans* (LGBT) sexualities in particular. One major problem associated with this neglect is that the heteronormative bias within the accounting studies goes unchallenged, reproducing a heterosexual/homosexual binary that posits heterosexuality as a normative standard by which other sexualities are judged and found wanting.
