Many small companies might not think that they need an employee handbook. With only a few employees, they can discuss policies in person easily enough and be flexible about some things like working from home or taking time off. However, that is not sustainable as a company grows and, even at a small size, a handbook with well-documented policies and procedures can protect businesses in the event that a problem occurs with even one employee down the road.
Most people in New York are familiar with the recent success that the women's United States soccer team has had, winning yet another World Cup. Their success, however, has come despite the fact that they are paid a mere pittance of what their male counterparts earn. This is allowed to happen even though the women's team has been more successful on the field than the men's team. Ongoing calls to change this are being heard by New York City's Mayor and New York State's Governor.
One might reasonably think that relevant laws addressing workplace discrimination against gender identity and sexual orientation would be uniformly aligned across the country.