Lincoln National Corporation, a holding company, has not publicly terminated business relationships based on views or beliefs. Lincoln National 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, Lincoln National 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. Lincoln National 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 viewpoint protections for its employees. Lincoln Financial is a corporate partner of the Human Rights Campaign (HRC) and discriminates against religious organizations in its charitable giving. Lincoln Financial is a member of the MCCA, indicating its focus on recruiting, retaining, and promoting employees based on race. For these reasons, Lincoln National receives a High Risk rating.