JCPenney scored an 80 out of 100 on the 2023-2024 Corporate Equality Index (CEI) from the Human Rights Campaign (HRC), a political stakeholder group. By complying with the HRC’s controversial demands, JCPenney, which is an American retail company, increases the risk of dividing employees, alienating customers and harming shareholders. The company provides a benefits package for employees which covers transgender medical procedures for covered employees and dependents, including children. It also uses sex and gender ideology criteria in employee recruitment, vendor selection, marketing, and philanthropic support. JCPenney uses its reputation, corporate funds, and political influence to support controversial sex and gender ideologies, organizations, and legislation. The company’s former CEO, Marvin Ellison, signed the CEO Action for Diversity & Inclusion pledge, which includes a commitment to promote DEI through bias education training in the workplace. JCPenney openly opposes state legislation designed to protect female sports that it deems "anti-LGBTQ". The company promotes its "Pride Shop" with LGBTQ-related merchandise. JCPenney opposed various state and local legislation intended to protect parental rights, girls’ sports, bathroom facilities, and gendered spaces. The company donated $400,000 to ideological organizations including The Point Foundation, an LGBTQ organization. JCPenney partners with and has made financial contributions to The Trevor Project. For these reasons, JCPenney receives a High Risk rating.