Corporate Political Spending:
Emerging Practices

The Conference Board Committee on Corporate Political Spending (“the Committee”) helps organizations explore how to address potential oversight and disclosures of corporate political spending. By collecting and reporting on current and emerging practices in this area of corporate governance, the Committee seeks to help businesses strengthen their performance and better inform stakeholders of rational for and oversight of corporate participation in the political process.  

In recent years, The Conference Board has released three reports that focus on how leading companies have implemented policies and procedures regarding their governance, oversight, and disclosure of corporate political activity. The Committee has completed an second edition of their report, Corporate Political Spending: Policies and Practices, Accountability, and Disclosure (Second Edition), published in November 2015.

Corporate Political Spending: Policies and Practices, Accountability, and Disclosure (Second Edition)
November 2015 | Research Report
This report provides companies with information to more easily assess the range of issues related to political activity and disclosure and to determine the best course of action for their businesses.

Corporate Political Spending: Policies and Practices, Accountability, and Disclosure
December 2012 | Research Report
This report helps corporations deepen their understanding of issues that may arise because of their involvement in the political process and offers a variety of approaches for political spending, disclosure, and accountability. Intended to inform, not to instruct, this report highlights viable options and examples of what other companies have done.               

Handbook on Corporate Political Activity: Emerging Corporate Governance Issues
November 2010 | Book
This handbook addresses corporate political spending with a primary focus on the use of corporate treasury funds to engage in election-related activity from a theoretical and practical perspective. This handbook serves as a resource for companies, investors, academics, and the general public to understand the essence of corporate participation in the political process and examines issues such as how to asses accountability for political spending activities, establish an effective program to manage as well as oversee corporate political spending, and develop strategies for furthering an ethical corporate culture.

Updated: 12/3/2015

Download the Committee's Report

You can now download the Committee's latest Report, Corporate Political Spending: Policies and Practices, Accountability, and Disclosure (2nd Edition).

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.

Complimentary registration required.

Download the report