JBS does not provide viewpoint protections for its employees but has not publicly terminated business relationships based on views or beliefs. JBS integrates ESG into its business practices, tying executive compensation to environmental performance. New York Attorney General Letitia James filed a lawsuit against JBS accusing the company of misleading consumers about its greenhouse gas emission goals to increase sales among environmentally conscious buyers. JBS claimed it would achieve net-zero emissions by 2040 but the lawsuit alleges JBS lacks a viable plan to meet this commitment. JBS does not discriminate against charitable organizations based on views or beliefs and has not used its corporate funds or political contributions for ideological purposes. For these reasons, JBS receives a Lower Risk rating.