How The Survey Was Conducted:

"Using the Fortune 500 and the gfn.com 500 as a starting ground, gfn.com’s team of experts spent weeks combing through economic reports, analyst findings and corporate policies on gay, lesbian and HIV policies. First and foremost, only public companies were considered, as public companies are responsible to their shareholders at large and not to a few private gay-friendly individuals. Second, only public companies within the Fortune 500 were considered because of the considerable influence that these companies exercise in shaping not only American corporate policy, but public perceptions, as well.

It was also necessary that two basic prerequisites be satisfied before a firm could be considered for the list. Each company had to have a policy in place stating that it does not discriminate on the basis of sexual orientation. Second, the firm had to extend benefits to same-sex domestic partners.

From there, the companies were analyzed in terms of revenues, growth, economic power, as well as how they ranked on issues of corporate policies relating to diversity training, employee benefits, employee groups, nondiscrimination on the basis of sexual orientation in the sale or purchase of goods and services, advertising to the gay market and having in place a ban on any negative stereotypes based on sexual orientation, among others."

Companies: