ReportAmerican Immigration Council

The Belonging Handbook

American Immigration Council, 2026

https://www.americanimmigrationcouncil.org/the-belonging-handbook/

This handbook provides practical guidance for fostering belonging, inclusion, and social cohesion across communities and institutions. It explores how organizations can strengthen trust, civic participation, and cross-cultural understanding while addressing polarization, exclusion, and identity-based division in increasingly diverse societies.

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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.

ReportB Lab

B Labs Standards: Government Affairs and Collective Action

B Lab , 2025

The updated B Lab certification standards include a new impact topic on “Government Affairs & Collective Action”, requiring companies to disclose and govern their political engagement, advocacy, lobbying practices and collective initiatives for systems change. The changes raise expectations for transparency and accountability in how firms use their influence and voice.

ArticleThe Conversation

Banks Retreat from Climate Change Commitments – but It’s Business More Than Politics

David L. Levy & Rami Kaplan, 2025

This article explains why major banks are abandoning the Net-Zero Banking Alliance, arguing that economics—not politics—drives the retreat. Despite political backlash, fossil fuels remain highly profitable and low-carbon transitions costly. The authors warn that banks’ short-term incentives and siloed risk management ignore long-term climate risks, exposing investors and markets to systemic instability and stranded assets.

ArticleBSR

Beyond the Business Case Debate: Reasserting the Strategic Value of Sustainability

David Korngold, 2025

BSR argues that the traditional “business case” conversation is broken and emphasizes the need for judgment to recognize sustainability’s strategic relevance. Rather than focusing narrowly on ROI, companies should integrate sustainability into core priorities—like innovation, operations, and digital transformation—positioning it as a driver of long-term value for both business and society.

ReportHarvard Corporate Governance Law Forum

Beyond the Corporate Culture Wars: How Companies Are Revolutionizing Decision-Making on Social Issue

Stavros Gadinis, 2025

The piece highlights how companies are moving beyond ad hoc responses to social issues by creating internal rules and processes that guide decision-making. These frameworks, alongside executive action and monitoring, are becoming a core part of corporate governance that boards are expected to oversee.

ReportBlackrock Investment Institute

Blackrock Geopolitical Risk Dashboard

2025

This report identifies 10 top geopolitical risks that could significantly affect companies and markets: (1) global trade protectionism, (2) Middle East regional war, (3) U.S.-China strategic competition, (4) global technology decoupling, (5) major cyber attacks, (6) major terror attacks, (7) Russia-NATO conflict, (8) emerging markets political crisis, (9) North Korea conflict, and (10) European fragmentation. For each risk, the report highlights three assets most sensitive to that scenario—such as sector-specific equities, currencies, credit spreads, or commodities—offering concrete signals businesses can monitor to assess potential impact. This framework helps firms proactively track and integrate geopolitical risk into strategic planning and risk management.

ArticleBloomberg

Bloomberg Company-Level Geopolitical Risk Scores

2025

Bloomberg’s new Geopolitical Risk Scores offer a data-driven way for companies to assess how country-level political instability—such as regulatory disruption and civil unrest—could affect operations, supply chains, and compliance. Built with Seerist threat intelligence and covering 7 million companies across 245 countries, the scores quantify 29 types of political, security, and cyber risk. Companies can track, compare, and integrate these risks into strategic planning, disclosure, and portfolio management.

BookIndependent / Amazon Kindle

Bribery Beyond Borders: The Story of the Foreign Corrupt Practices Act

Severin Wirz, 2025

This book by Severin Wirz, an attorney specializing in U.S. and international anti-corruption law, traces the origins, enforcement, and global impact of the U.S. Foreign Corrupt Practices Act (FCPA). It explores how anti-bribery law reshaped corporate conduct, compliance systems, and international business norms, illustrating how legal accountability mechanisms influence global markets and corporate political behavior.

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.

ReportWorld Business Council for Sustainable Development (WBCSD)

Business Breakthrough Barometer 2025

WBCSD with Bain & Company, 2025

This annual survey of over 300 global businesses across 50+ countries assesses how the private sector is acting on the net-zero transition, identifying where policy, investment, and system conditions are speeding or slowing progress. It flags how geopolitical volatility and regulatory uncertainty are influencing corporate decisions and how business sees its role in system-wide transformation.

ReportISHR

Business frameworks and actions to support human rights defenders: a retrospective and recommendations

2025

This report reviews over a decade of efforts to protect human rights and human rights defenders, emphasizing the long-standing, widely recognized field in which a variety of actors—including businesses, civil society, investors, and UN bodies—play distinct roles. It highlights progress, ongoing challenges, and the need for businesses to remember the rationale and stay committed to responsible engagement in supporting human rights defenders.

ArticleFinancial Times

Business school teaching case study: How does a multinational become a B Corp?

Gernot Wagner, 2025

This case examines the challenges multinationals face in pursuing B Corp certification, using Danone as an example. It highlights aligning global operations, governance, and stakeholder engagement with rigorous social and environmental standards, and raises the broader question: What is responsible influence on public policy for companies that have committed to sustainability?

ArticleFinancial Times

Business School Teaching Case: The Farming Subsidy Debate

Rajat Panwar, 2025

This teaching case by Rajat Panwar of Oregon State University, explores the tensions faced by companies such as Singapore’s Olam, in whether to continue to advocate for farm subsidies that benefit the industry but undermine biodiversity and raise questions about their sustainability commitments. The case challenges students to consider how, even when companies are clear about their interests in nature, taking a public stance is politically sensitive.

ArticleThe Conversation (Canada)

Businesses Have a Moral Responsibility to Stand Up to Autocrats

David Silver, University of British Columbia, 2025

Philosopher David Silver argues that corporations are not merely profit-seeking entities but moral agents responsible for defending liberal democracy when authoritarian leaders pressure them to comply. Drawing on his book Corporations and Persons: A Theory of the Firm in Democratic Society, Silver contends that businesses must resist coercion, act collectively, and uphold ethical duties that sustain free markets and democratic institutions.

ArticleJournal of Democracy

Can Capitalism Save Democracy?

Semuhi Sinanoglu, Lucan A. Way, Steven Levitsky, 2025

The article explains that capitalism and open markets can strengthen democracy by fostering pluralism, competition, and opportunities for independent groups to operate outside government control. It argues the bigger risk is when governments capture businesses through regulation, which reduces that independence and weakens democracy.

ReportWorld Business Council for Sustainable Development (WBCSD)

CEO Briefing — Business Breakthrough Barometer 2025

WBCSD, 2025

This CEO-focused briefing summarizes the Business Breakthrough Barometer’s global findings, highlighting executive insights on transition readiness, policy uncertainty, geopolitical friction, and system transformation. It distills what CEOs see as the barriers and accelerators to achieving net-zero, circularity, and nature-positive systems—and clarifies where business seeks clearer policy, capital signals, and collaborative pathways.

ArticleCovington & Burling LLP

Corporate Political Disclosure Shareholder Proposals Draw Surprising Support

Covington Public Policy & Political Law Practice, 2025

This Covington client alert reports that shareholder proposals for greater corporate political spending transparency received unusually strong support in 2025, averaging 42% compared to 26% in 2024. The alert highlights rising investor expectations shaped by the CPA-Zicklin Index and warns companies to balance transparency with legitimate confidentiality, emphasizing the governance risks of insufficient disclosure and unexamined political expenditures.

Shape

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.

ReportCenter for Political Accountability

Corporate Political Spending: What are the Real Risks?

2025

This CPA report explains how opaque political spending—including through third-party groups—can expose companies to legal, reputational, operational, and financial risks. It underscores the importance of consistent governance and transparency across all political giving, noting that these risks apply regardless of issue or party .

ArticleAspen Institute Business & Society Program

Corporate Voice and Democratic Responsibility in 2025

Alicia Bonner & Neal Kemkar, 2025

This Aspen Business & Society Summit report explores how business leaders can safeguard democracy as political risk rises. It argues that corporate silence or partisanship threatens both markets and legitimacy, urging principled, collective action and authentic corporate voice grounded in values, courage, and preparedness—core dimensions of Corporate Political Responsibility that sustain healthy civic and economic systems.

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