WebsiteHarvard Law School Forum on Corporate Governance

CPA’s Guide to Corporate Political Spending: A Practical Guide for Management

This post summarizes the Center for Political Accountability’s Guide to Corporate Political Spending, which provides best practices for implementing the CPA-Zicklin Model Code. The Model Code identifies a company’s broader societal and democracy obligations and responsibilities that should govern its political spending decisions. This new Guide spells out what concrete steps and actions management should follow as it makes spending decisions and evaluates the accompanying risks. 

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BookBerrett Koehler

The book opens by establishing the minimum expectation that businesses support the right rules of the game—those rewarding long-term value creation rather than destruction—and shows how companies can live their values through cross-sector collaboration, eco-efficiency, and strategies advancing prosperity, planet, and people, supported by real-world cases.

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ArticleMIT Sloan

Presents a framework for when companies should present forceful or tempered political positions based on their publicly stated values and materiality.

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