This report examines current legal frameworks for institutional investors in 11 countries, including the EU, UK, US, Canada, Japan, and Australia and how they link financial returns with sustainability. It finds that in many cases, investors are legally required to consider sustainability if it aligns with financial goals. The report also recommends policy changes to clarify fiduciary duties and make it easier for investors to prioritize sustainability by fostering clearer guidelines and collaboration 

A Gallup-Bentley University survey shows that only 38% of U.S. adults believe businesses should take public stances on current events, a decline from 48% the previous year, reflecting a broader trend toward preferring corporate neutrality in political matters. 

This survey reveals that while Americans expect businesses to take a stand on important social issues, they want them to steer clear of political involvement. Respondents call on companies to focus on finding shared values and solutions, rather than engaging in partisan debates. 

This report addresses the impact of increased political polarization and decreased trust in government, which has resulted in policy differences that affect long-term business planning. To take initiative, companies should rethink their approach to PAC giving and lobbying to support bipartisanship, systemic change, and a positive social impact. 

This report reveals that since 2010, U.S. corporations and trade associations have contributed over $1 billion—more than 40% of total funds—to six influential "527" political organizations, significantly impacting state-level elections and policies, often in ways that conflict with their publicly stated values and pose reputational risks. 

Drawing on insights from over 500 directors, NACD highlights five governance dilemmas boards must navigate in 2025—including balancing innovation with risk, long-term strategy with short-term pressures, and engagement vs neutrality on social issues. It also addresses the debate over prioritizing subject-matter expertise versus leadership experience in director recruitment. 

Recognizing that climate-related risks are complicated, this brief disaggregates climate risks into three categories (planetary, economic, and financial) to then map those risks to which stakeholders are best positioned to address them. The article explains the importance of this disaggregation to facilitate intended outcomes and avoid unintended consequence. 

This report explores the financial impacts of growing political instability in the U.S., emphasizing how shifts in policy and governance affect corporate decision-making, risk assessment, and long-term value. It outlines the importance of aligning business strategies with evolving political landscapes to protect financial interests. 

This paper provides a deep and detailed examination of how economies and businesses fare under leaders who purport to be both pro-business and populist. With the increase in the number of populist leaders throughout the world, this question has become increasingly pressing. 

This piece explores how companies can maintain ethical business practices as geopolitical tensions and authoritarianism erode global consensus on anti-corruption and rule of law. The authors argue that compliance systems alone are insufficient and call for stronger values-driven leadership, cross-border ethical alignment, and proactive stakeholder engagement to navigate growing political and moral complexity. 

Surveys of a national sample of investors revealed that 87% believe companies should adopt a code of conduct for political spending. Additionally, 91% support measures to ensure that political contributions are lawful and consistent with the company’s public policies and objectives.  

This report details the increasing complexity of reputational risks in today’s business environment, highlighting how political, societal, and environmental issues are challenging corporate reputations. It emphasizes the need for boards to adopt adaptive governance strategies and stay ahead of public and regulatory pressures to avoid brand damage. 

A robust overview of current legal landscape for corporate political activity. It highlights the reputational and other risks companies need to manage, and the need for oversight and transparency to govern political spending.