Mattel, a toy company, does not provide viewpoint protections for its employees but has not publicly terminated business relationships based on views or beliefs. Mattel scored a 100 on the 2023 Corporate Equality Index (CEI) from the Human Rights Campaign (HRC), a political stakeholder group. By complying with Human Rights Campaign’s controversial demands, Mattel 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. Mattel 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. It created many ideological products including a Democrat Barbie, Republican Ken, the first gender-neutral doll, and a transgender Barbie. America First Legal filed a letter with the EEOC requesting a civil rights investigation into Mattel over discriminatory practices in hiring. The company supports the Equality Act and opposes anti-LGBTQ legislation. For these reasons, Mattel receives a High Risk rating.