Dow Inc. 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, Dow 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. Dow 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. Dow regularly uses its corporate reputation to push ideological issues such as gender identity. Dow pledged $5 million to BLM and related causes and funds multiple LGBTQ organizations. Dow is also a signatory of the Business Roundtable's 2019 Statement on the Purpose of Corporation, which promotes stakeholder capitalism. The company signed an amicus brief in opposition to the 2016 North Carolina bathroom bill HB2 and is a bronze partner of PFLAG. Dow opposed various state and local legislation intended to protect parental rights, girls’ sports, bathroom facilities, and gendered spaces. The company denounced various states’ legislative efforts to protect election integrity and security. Dow has used its political contributions for ideological purposes. For these reasons, Dow Inc. receives a High Risk rating.