Flip-Flopping on DEI: How Can Business Leaders Communicate Ethically About Changing Values?

Corporate leaders use corporate social responsibility (CSR) communication to build trust with stakeholders. Diversity, equity, and inclusion (DEI) programs are one type of CSR. In 2021 and 2022, there was a surge in DEI programming at many U.S. companies. However, between 2024 and 2025, some of those same companies reduced their DEI programs, appearing to flip-flop on previously stated corporate values. This qualitative analysis of 43 corporate statements examined strategies and tactics corporate leaders used to address these changes. Five strategies emerged: ignore, withhold, downplay, justify, and repent. Ignore strategies do not acknowledge changes in position. Withhold strategies announce changes without giving any context or explanation. Downplay strategies acknowledge changes while minimizing their significance. Justify strategies argue that change are necessary to uphold important values. Repent strategies repudiate previous positions as a mistake. The ethics of these strategies were evaluated using Baker and Martinson’s (2001) TARES test, which offers five principles for ethical persuasion: truthfulness, authenticity, respect, equity, and social responsibility. In general, flip-flop strategies that foster more open communication with stakeholders were found to be more ethical than strategies that suppress communication. A list of questions was developed to help leaders consider the ethical implications of their strategic communication choices.