By complying with the HRC’s controversial demands, Baker Tilly 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. Baker Tilly uses its reputation, corporate funds, and political influence to support controversial sex and gender ideologies, organizations, and legislation. Baker Tilly opposed various state and local legislation intended to protect parental rights, girls’ sports, bathroom facilities, and gendered spaces. For these reasons, Baker Tilly receives a High Risk rating.