This framework sets new B Corp certification requirements for responsible lobbying and public policy engagement, including public disclosure of lobbying activities and country-by-country tax reporting. It also mandates that companies engage in at least two collective actions that support social and environmental goals, enhancing transparency and accountability in government affairs as part of fulfilling a beneficial purpose. 

This report highlights the strong investor demand for transparency in political spending, with lobbying transparency proposals receiving 31% median support in 2024, highlighting pressure for corporate accountability post-Citizens United. 

Provides a framework for boards to manage the reputational, legal, and financial risks of political spending, including misalignment with public commitments, shareholder backlash, and regulatory scrutiny. Emphasizes the need for transparency and alignment with a company’s stated objectives and strategic goals. 

Provides investors with a structured approach to responsible investment, considering investment beliefs, stewardship, fiduciary duty, governance roles, and public disclosure.

This toolkit helps companies adopt practical transformational governance steps aligned with SDG 16 principles of peace, justice, and strong institutions. It includes a self-assessment tool to identify governance gaps, offers actionable recommendations, and focuses on board leadership, responsible lobbying, and sustainable investment strategies, enabling companies to improve transparency, reduce risks, and drive long-term societal impact.