2026 CPA-Zicklin Index

What It Is: The 2026 edition of the benchmark from the Center for Political Accountability and Wharton's Zicklin Center, scoring 495 S&P 500 companies on 24 indicators of political spending disclosure, policy, and board oversight using only public company information, with a separate snapshot of 507 Russell 1000 companies. 

Why It Matters: Political spending governance has moved from outlier to norm. 114 S&P 500 companies now score 90% or higher, up from 28 in 2015, and 272 have board committee review of payments to trade associations and 501(c)(4)s, groups that need not disclose donors. That is Transparency and Accountability built through private ordering, though 15 companies again scored zero. 

How to Use It: Check where your company falls among the five scoring tiers and use the 24 indicators as a checklist for disclosure, policy, and oversight gaps. Four companies (Clorox, FirstEnergy, Nucor, and Sempra) have committed to the CPA-Zicklin Framework, the first action item in the Erb Principles. Pair with Principled Influence: A Guide to Strengthening Public Affairs Practices in Polarized Environments to formalize your approach.