Lowe's has not publicly terminated business relationships based on views or beliefs. Lowe’s 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, Lowe's 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. Lowe's 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. The company does not provide its employees with protections against viewpoint discrimination. The company offers critical race theory and signed the OneTen pledge to emphasize race in hiring. Lowe's is a corporate partner of the National LGBT Chamber of Commerce and has donated to the Equality PAC. However, the company does not discriminate against charitable organizations based on views or beliefs. For these reasons, Lowe's receives a High Risk rating.