Apple has scored full marks in the US Human Rights Campaign Foundation's Corporate Equality Index, which rates companies for their treatment of gay, lesbian, bisexual and transgender employees.

Companies are assessed for their policies affecting these groups. Twelve other companies scored 100 per cent, including: Eastman Kodak, Intel, Lucent, Xerox and JP Morgan.

The Index rated companies on seven factors, including: the existence of written non-discrimination policies covering sexual orientation, gender identity and expression; health insurance packages for same-sex couples; and declining to engage in activities that would undermine the goal of equal rights for lesbian, gay, bisexual and transgender people.

Three companies scored zero per cent: CBRL Group/Cracker Barrel, Emerson Electric and Lockheed Martin Corp. These companies fail to take “any affirmative positions on the treatment” of such employees, and actively refuse to implement non-discrimination policies. All three companies have resisted shareholder resolutions urging the companies to include sexual orientation in their non-discrimination policies, the report claims.

In contrast, many of the high-scoring companies: “Have had a long commitment to lesbian and gay employees, most achieved a perfect score by adding gender identity to their non-discrimination policies.”