How The Survey Was Conducted:

"Using the Fortune 500 and the 500 as a starting ground,’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."


  1. American Express Co.
  2. Walt Disney Co.
  3. Microsoft Corp.
  4. Lucent Technologies Inc.
  5. Xerox
  6. International Business Machines
  7. Hewlett-Packard Co.
  8. Apple Computer Inc.
  9. AMR Corp.
  10. Citigroup Inc.
  11. Gap Inc.
  12. Verizon Communications
  13. AT&T Corp.
  14. AOL-Time Warner Inc.
  15. JP Morgan Chase & Co.
  16. Intel Corp.
  17. SBC Communications
  18. Ford Motor Co.
  19. Compaq Computer Corp.
  20. New York Times Co.
  21. Oracle Corp.
  22. Coca-Cola Co.
  23. Sun Microsystems
  24. Texas Instruments
  25. Aetna Inc.
  1. FleetBoston Financial
  2. Bank of America Corp.
  3. US Airways Group Inc.
  4. General Motors Corp.
  5. Boeing Co.
  6. Merrill Lynch & Co.
  7. Charles Schwab Corp.
  8. General Mills
  9. Eastman Kodak Co.
  10. Qwest Communications Int.
  11. UAL Corp.
  12. Chevron Corp.
  13. Wells Fargo & Co.
  14. Cisco Systems Inc.
  15. Motorola Inc.
  16. Costco Wholesale Corp.
  17. Chubb Corp.
  18. Federated Department Stores
  19. Enron Corp.
  20. Allstate Corp.
  21. Gillette Co.
  22. Honeywell International
  23. Fannie Mae
  24. Barnes & Noble Inc.
  25. Nordstrom Inc.