“Tax” is a great model on which to view the situation! I also think of these leadership positions, critical race theory / anti-racism / unconscious bias trainings, and diversity initiatives as a sort of insurance policy against social media-driven outrage. A large organization pays the "premium" to prevent a possible large loss of brand reputation.

As you stated, this functions to benefit the large organizations that can afford the premiums while smaller organizations will go unprotected and pay the costs of the outrage that will be deflected their way.