Empire State Development (ESD) sought a statewide disparity study and policy review, the results of which provided the basis for the use of tax credits on fees or salaries as a remedial measure to alleviate any identified disparities. M³ Consulting’s approach was distinctive in that it focused on inclusive and transformative change within an organization and/or industry system. A focus on inclusive policies sought to ensure a return on investment for the organization in the form of the furtherance of a State’s community economic development objectives, serving the needs of all of a community’s stakeholders.