UBS scored a 100 on the 2023 Corporate Equality Index (CEI) from the Human Rights Campaign (HRC), a political stakeholder group. By complying with the HRC’s controversial demands, UBS increases the risk of dividing employees, alienating customers and harming shareholders. The company covers transgender-related medical costs for its employees and their children and provides specific sexual orientation and gender identity-based benefits. It also uses sex and gender ideology criteria in employee recruitment, vendor selection, marketing, and philanthropic support. UBS forces employees to undergo multiple ideological trainings and uses its reputation, corporate funds, and political influence to support controversial sex and gender ideologies, organizations, and legislation. UBS, an investment banking company, vets vendors to ESG policies. The company is a member of Glasgow's Net Zero Alliance, committed to carbon neutrality by 2050. UBS created the InsightShares LGBT Employment Equality ETF to advance LGBTQ causes and funds multiple LGBTQ organizations. The company has donated to the Equality PAC. For these reasons, UBS receives a High Risk rating.