Corporate Political Spending: Policies and Practices, Accountability, and Disclosure
Special Committee Authorship
The U.S. Supreme Court decision in Citizens United v. FEC opened new possibilities for corporate involvement in politics. While corporations have always had to think carefully about their policies and oversight procedures, Citizens United has increased that need and raised new questions about the role of disclosure. Companies are now struggling with how to respond to the increased interest of stakeholders.
Designed to complement the The Conference Board Handbook on Corporate Political Activity: Emerging Corporate Governance Issues, this 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.