Acuity Brands, Inc. - 1792 Exchange

Rating Overview

Acuity Brands, Inc. is High Risk.

Acuity Brands, Inc. is Medium Risk. The company often yields to political activism in shaping corporate governance, potentially alienating consumers, dividing employees, and harming shareholders. The company implements race and identity-based policies that replace merit, excellence, and integrity with preferential treatment and outcomes. The company occasionally embraces corporate initiatives that redirect its central focus from business goals to partisan policies and divisive issues at times. This approach fails to safeguard free exercise, free speech, and free enterprise.

Rating Criteria

Corporate Weaponization Risk Levels
Criteria	Risk Level
Cancellations	Medium Risk
Discriminatory Philanthropy	Lower Risk
Employment Protection	High Risk

Corporate Weaponization ⓘ

Corporate Governance and Public Policy Risk Levels
Criteria	Risk Level
Advocacy Bias	High Risk
Funding	Lower Risk
Political Actions	High Risk

Corporate Governance and Public Policy ⓘ

Rating Criteria Detail

Criteria Risk Level Rationale

Corporate Weaponization

Criteria:

Has canceled customers, suppliers, or vendors due to their political views or religious beliefs OR corporately boycotts, divests, or sanctions regions, people groups, or industries.

Risk Level:

Medium

Rationale:

Acuity Brands integrates ESG into its business practices. From its 2024 Earthlight Report: “As a result, a portion of each named executive officer’s annual bonus is based upon the achievement of ESG goals (many of which impact or relate to climate-related goals or issues)” (1). However, the company has not canceled customers, suppliers, or vendors based on political views or religious beliefs (2).

Criteria:

Charitable giving (including employee matching programs) policies or practices discriminate against charitable organizations based on views or religious beliefs.

Risk Level:

Lower

Rationale:

Acuity Brands does not appear to discriminate against charitable organizations based on views or beliefs. The company’s charitable giving focus areas are Make a Wish, Redcross, and City of Hope (1).

Criteria:

Employment policies fail to protect against viewpoint or other discrimination and/or are ideological in nature.

Risk Level:

High

Rationale:

Acuity Brands appears to prioritize diversity over merit in its supply chain. From its 2024 Earthlight Report: “Our Supplier EarthLIGHT Assessment rates our supply chain partners on a scale of 1 – 4 across a variety of ESG best practices:… Diversity.” The company appears to prioritize diversity over merit in its leadership composition: the company seeks a diverse board with “5 of 10 of our current directors are diverse,” including diversity of gender and race (1). The company does not provide viewpoint protections for its employees (2).

Corporate Governance and Public Policy

Criteria:

Uses corporate reputation to support causes, organizations, or policies hostile to freedom of expression.

Risk Level:

High

Rationale:

Acuity Brands is committed to net zero carbon emissions by 2040 (1). The company supports DEI within its business practices, hosting an Inclusion and Belonging Council (2). The company supports DEI within its business practices. From its 2024 EarthLight Report: “We believe that our business processes and strategies should involve a diverse and inclusive associate population” (3). The company supports ESG within its business practices. From its 2024 EarthLight Report: “EarthLIGHT is the way we coordinate our efforts around Environmental, Social and Governance (ESG) considerations, measure our performance in key areas and communicate about those efforts to our various stakeholders” (4). The company advocated for North American Coalition of Lighting Industry Queers (5).

Criteria:

Uses corporate funds to advance ideological causes, organizations, or policies hostile to freedom of expression.

Risk Level:

Lower

Rationale:

Acuity Brands has not used corporate funds to advance ideological causes, organizations, or policies (1).

Criteria:

Uses corporate political actions and/or financial contributions for ideological, non-business purposes.

Risk Level:

High

Rationale:

In 2021, Acuity Brands lobbied for CLEAN Future Act (1). The company does not operate a PAC at this time (2)(3).