Samsung 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, Samsung, a manufacturing conglomerate, 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. Samsung 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. Samsung does not protect its employees against viewpoint discrimination. However, the company has not publicly terminated business relationships based on views or beliefs. The company supports the Equality Act and implements D&I training for its employees. Samsung's CEO signed the CEO Action for Diversity & Inclusion pledge and regularly uses its reputation to support LGBTQ pride. Samsung Fire & Marine Insurance is part of Glasgow's Net Zero Alliance. HARMAN is a signatory of the Business Roundtable's 2019 Statement on the Purpose of Corporation, which promotes stakeholder capitalism over traditional shareholder obligations. For these reasons, Samsung receives a High Risk rating.