ReportPrinciples for Responsible Investment, The Generation Foundation & UNEP Finance Initiative

A Legal Framework for Impact: Sustainability Impact in Investor Decision-making

Freshfields Bruckhaus Deringer LLP, 2021

https://www.unepfi.org/publications/a-legal-framework-for-impact-sustainability-impact-in-investor-decision-making/

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

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ReportEdelman

2025 Edelman Trust Barometer

2025

This report reveals a decline in trust, and how majorities now hold grievances against governments, business and the rich. Historically strong trust in “my employer” is complicated when employees hold grievances. Argues that business should respond in concert with other actors, investing in local communities, quality information, and job skills.

ReportListen First Project and Civic Health Project

America's Bridge-building Movement: Strengthening the Fabric of One Nation, Indivisible

2025

This report highlights the growing bridge-building movement in the United States and provides concrete examples of organizations doing this work in different settings, including policymaking, workplaces, faith communities, education, and volunteering.

ArticleGallup

Americans Still Want Business to Stay Quiet on Public Policy

Zach Hrynowski, 2025

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.

ToolB Labs

B Labs Standard for Government Affairs

Grace Son, 2025

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.

ReportThe Erb Institute CPR Taskforce

Bringing Corporate Political Responsibility into Business School Classrooms

Gabriel Correa Acosta, 2025

Written as a CPR Independent Study project at the Stephen M. Ross School of Business at the University of Michigan, this report outlines ways to bring CPR concepts into five areas of the business school curriculum, including: Business Law and Ethics Courses, Business Economics and Policy Courses; Finance Courses; Business Strategy Courses; and Business and Society, Social Responsibility and Sustainability Courses. Drawing on the Erb CPR Principles the report outlines detailed suggestions for "caselets" and videos that are most relevant for each topic area, as well as sample discussion questions.

ReportThe Erb Institute CPR Taskforce

Corporate Political Responsibility Caselets for the Classroom

2025

Twelve short cases to help business educators spark discussion around management dilemmas related to corporate political responsibility. Each caselet includes a few public articles, possible discussion question and links to relevant Principles for Corporate Political Responsibility. Supports the more in-depth report, Bringing CPR into the Business Classroom, by Gabriel Correa Acosta, also available in this Showcase.

ReportColumbia Center on Sustainable Investment

Distinguishing Among Climate Change-Related Risks

Lisa Sachs, Denise Hearn, Matt Goldklang, and Perrine Toledano, 2025

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.

ArticleMaslansky + Partners

Five Corporate Communication Strategies that Won’t Work in 2025

Lee Carter, 2025

The authors believe it is imperative to stay in the conversation about changes to the business environment because of this new administration, but we need to move on from “Making the Problem Too Big”, “Ignoring Popular Sentiment”, “Failing to Find Common Ground”, “Not Telling Your Story”, and “Talking About All the Good You’re Doing in the World.”

ArticleHarvard Business Review

Getting Strategic About Sustainability

Jason Jay, Kate Isaacs and Hong Linh Nguyen, 2025

This article presents a framework leaders can use to better focus their sustainability strategies. It consists of four lenses: the business value lens (What affects our bottom line?), the stakeholder influence lens (What are people trying to tell us?), the science and technology lens (What does the data tell us about our impact and future?), and the purpose lens (What do we stand for?). The framework is intended to help leaders balance external pressures with internal priorities and objective data with stakeholder perceptions.

ToolCenter for Political Accountability

Guide to Becoming a Framework Company

2025

The CPA-Zicklin Framework for Corporate Political Spending was developed to help companies manage the risks associated with election-related spending. The Framework provides twelve provisions that companies can implement to help better engage in and manage election-related spending.

ArticleHarvard Business Review

How to Approach Business Ethics as Global Consensus Breaks Down

Richard Bistrong and Anna Romberg, 2025

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.

ArticleMIT Sloan Management Review

How to Strategize in an Out-of-Control World

Adam Job, Nikolaus S. Lang, Ulrich Pidun, and Martin Reeves , 2025

Addresses the increasing role that political turbulence is having on corporations’ ability to accomplish strategic objectives and tips for navigating external political uncertainty.

ReportEarth4All, the Predistribution Initiative, Beyond Bretton Woods, and Africa Investor

Investing to reconnect financial value with people, nature, and the real economy

Delilah Rothenberg, Hubert Danso, Frank Van Gansbeke, 2025

This deep-dive paper is a collaboration between Earth4All, the Predistribution Initiative (PDI), Beyond Bretton Woods (BBW), and Africa Investor (Ai) and focuses on the role that capital markets investors can play in building a more regenerative and inclusive economy that supports the long-term wellbeing of people and nature. Building on the 2022 report to The Club of Rome, Earth for All: A Survival Guide for Humanity, this paper provides concrete proposals for how institutional investors can support systemic change.

ToolVolans & WBCSD

Mobilising Trade Associations as a Force for Good: A Playbook for Companies

2025

This playbook sets out practical guidance for companies on how to optimise their indirect “policy footprint”. It covers how to assess and improve associations' alignment and impact, by clarifying their strategic policy priorities, evaluating where to invest in important trade association relationships, and engaging those associations constructively and effectively.

ReportOECD

OECD Recommendation of the Council on Transparency and Integrity in Lobbying and Influence

2025

The Recommendation on Transparency and Integrity in Lobbying and Influence provides concrete guidance for governments in ensuring lobbying and influence activities support effective public decision-making while limiting the risks of undue influence, and it provides a framework to support businesses and other influence actors in conducting their lobbying and influence activities in a responsible manner.

ToolWe Mean Business Coalition

Responsible Policy Engagement: Corporate Climate Policy Engagement Reporting Template

2025

This framework assists companies in reporting both direct and indirect climate policy engagements aligning advocacy with science-based targets and the Paris Agreement. It provides a structured format for reporting to stakeholders—like investors, NGOs, and regulators—clarifying the company’s role in influencing climate policy and improving accountability.

ReportUniversity of Pennsylvania

Steady On: Toward Principled, Sustainable Corporate Leadership Addressing the Reality of Human-Caused Climate Change

Leo E. Strine, Jr., 2025

Urges corporate leaders to stay the course on climate action, integrating sustainability into core governance and fiduciary duties. Strine offers a critique of anti-ESG backlash as inconsistent with capitalism and argues that long-term climate leadership protects workers, investors, and the economy.

WebsiteLaboratory for the American Conversation - Oregon State University Cascades

The Science of Public Discourse: A Guide for Navigating Divisive Conversations

2025

This continuing education online course by The Laboratory for the American Conversation is designed to help you understand how to have contentious conversations that don't escalate into the culture wars that have become all too common. You can apply this in your workplace and with family and friends.

PresentationThird Side Strategies

Third Side Strategies Information Sheet

2025

An introduction to Third Side Strategies, including the rationale for focusing on CPR Governance to enable long-term value for business and society. Outlines the main motivations -- including Risk Management, Long-term Value Creation, and Supporting Business Purpose and Fiduciary Duty. Includes the main services offered and how to get involved

ArticleSHRM

Top 5 Geopolitical Threats to Businesses in 2025

Ashleigh Popera, 2025

Summarizes five key threats based on The Conference Board’s C-Suite Outlook 2025 report, including international rivalries, global political instability, trade disruption, rising nationalism and political polarization in the workplace. Recommends assessing risk and governance, leveraging innovation and digital transformation, and strengthening cybersecurity.

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