ESG, Fiduciary Duty & Addressing Externalities

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.    

The White House AI portal lays out a a multi-pronged national strategy to boost U.S. leadership in AI by investing in research, encouraging adoption across industries, and preparing the workforce for AI-driven changes. It highlights a commitment to developing AI responsibly by setting ethical guidelines, ensuring transparency and privacy, and fostering cooperation across government agencies to address risks and build public trust.

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.  

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 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. 

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. 

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.

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 publication frames AI safety as a critical global public good, highlighting challenges in balancing innovation with robust safety measures, ensuring international cooperation, and promoting equity so AI benefits align with sustainable development goals. It calls for clear accountability alongside shared responsibility through collaborative governance to manage AI risks worldwide

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.”

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. 

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.  

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. 

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

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.

Tells the story of Alaska’s landmark adoption of open primaries and ranked-choice voting, showing how these reforms empowered broader voter participation, curbed partisan gatekeeping, and led to more representative, cross-partisan governance—offering a powerful blueprint for restoring trust in democracy.

This piece argues that capitalism’s existing rules often deepen inequality and systemic risks, but by changing those rules to focus on upfront redistribution of wealth, power, and opportunity—a “predistribution” approach—inequality can be meaningfully reduced. It urges institutional investors to lead reforms that reshape capitalism for a fairer, more resilient economy instead of reacting only after crises occur.

As investors increasingly focus on systemic risks, few risks are as consequential as the weakening of democratic institutions and the rule of law -- or today’s once-in-a-generation operational and strategic challenges from AI, an increasingly chaotic political environment, and more.  Yet, as an investor, it can be difficult to translate these systemic risks into concrete actions. Focusing on public affairs governance – how companies make decisions about whether and when to engage in the public sphere, can be one helpful lens.

This new tool from Third Side Strategies helps investors to ask sharper questions—of companies and of themselves. It introduces the concept of CPR Governance (a set of best practices for whether and when to engage in the public sphere) which helps investors in two ways: (i) prompting companies to think more concretely about their public affairs practices and strengthen any areas of weakness highlighted by the questions, and (ii) providing investors the information needed to more effectively manage this systemic risk across their portfolio.

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. 

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.