Corporate Political Spending: Policies and Practices, Accountability, and Disclosure

While corporations have always had to think carefully about their policies and oversight procedures, the Citizens United decision 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. 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, not to advocate a specific agenda.