IDKW but when writing contracts I’ve always referred to companies as female – eg: “any costs incurred in filing of IP will be the liability of Company X or her designate”

I seem to recall being told this was convention in the past but my colleagues are looking at me as if I’m daft.

Am I?

No issue to change to ‘its’ – just a mindless ‘I wonder?’ moment.

I’ve always referred to them as male in letters and correspondence. i.e. Dear Sirs,
……………..
????

I wouldn’t use pronouns at all, I’d use “any costs incurred in filing of IP will be the liability of Company X or a designate of Company X”