Corporate Political Spending: Policies and Practices, Accountability, and Disclosure (Second Edition)

For corporations that choose to become involved in the political process, there should be a foundation of core principles, policies, and processes to help ensure a good governance structure for their decisions and to manage the risks that may arise from these activities. This report complements the Handbook on Corporate Political Activity and 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 transparency. Its goal is to inform, not instruct, and to highlight viable options, not to advocate a specific agenda.

This report is an update to the first edition, published in 2012.