Corporate Political Spending: Emerging Practices

As organizations explore how best to address the topic of corporate political spending (from whether to participate at all to whether or not to report to the board), there are other organizations that have already collected the current and emerging practices.

In December, 2012, the Committee released its report, Corporate Political Spending: Policies and Practices, Accountability, and Disclosure. The report is intended to help corporations deepen their understanding of issues related to their involvement in the political process and to offer a variety of approaches for political spending, disclosure, and accountability. Its goals are to inform, not to instruct, and to highlight viable options and examples of what other companies have done, not to advocate a specific agenda or point of view.

Several corporate policies can also be found in The Conference Board report, Handbook on Corporate Political Activity (Appendix 5, p. 43). 

The sites listed below have also collected or linked to the policies of major corporations.

Center for Political Accountability Corporate Disclosure and Accountability Database
"Search for company political spending reports and industry disclosure leaders with our newly updated Corporate Disclosure and Accountability Database." Includes links to corporate policies.

Center for Political Accountability Leaders in Political Disclosure
"The Companies listed...have agreed to disclose and require board oversight of their political spending with corporate funds. Disclosure also includes company policies and procedures governing their political spending." Includes links to corporate policies.

Coalition for Accountability in Political Spending
"Find out how the largest corporations in the United States have responded to Citizens United. Roll your cursor over each corporation for further details on its spending policies and ways to reach out and demand that companies which can still use treasury money in election reform their spending policies." Includes links to corporate policies.


The Conference Board does not represent that the data, information, analysis, conclusions or opinions provided by the listed Internet resources are correct or complete.  The Web sites and resources listed above are included for informational purposes and convenience only, and are not affiliated with, endorsed or recommended by The Conference Board.

Updated: 9/17/2011

Download the Committee's Report

You can now download the Committee's Report, Corporate Political Spending: Policies and Practices, Accountability, and Disclosure.

Complimentary registration required.

Download the report

Handbook on Corporate Political Activity

This handbook offers an overview of the legal rules and standard practices related to political activity, as well as a discussion of internal oversight of political spending.

Download the report

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