CPA-Zicklin Index Scores by Indicator_Ranking

Company Ticker  DISCLOSURE POLICIES COMPLIANCE/OVERSIGHT Grand Total (Percent of Max 69 points) Disclosure (Percent of Max 23 points) Policies (Percent of Max 18 points) Oversight (Percent of Max 28 points)  
1. Contributions to candidates & political parties? X1.5 2. Independent expenditures? X2 3. Payments to trade associations and other tax exempt groups? X2 4. Payments made by trade associations & other tax exempt groups? 5. Contributions to ballot measures? X1.5 6. Disclose titles of managers overseeing political spending? 7. Archive of political spending reports?  X1.5 8. Archive of trade assoc spending reports? 9. Political spending policy? 10. PAC only contributions? 11. Contributions promote company interests? 12. Identifies proper recipients? 13. Criteria for political spending decisions? 14. Spending policy in code of conduct? 15. Senior mgmt authority over political spending? 16. Policy of board oversight? X2 17. Board committee of outside directors oversees spending? 18. Specified committee reviews policy? 19. Specified committee reviews contributions to candidates? 20. Specified committee reviews trade associations and other tax exempt groups' payments? 21. Specified committee approves all corporate political spending? 22. Specified committee issues report on political spending? 23. Board or committee receives regular report? 24. Political spending report  semiannual? X2 25. Posts policy for approving political spending? 26. Easily accessible political disclosure webpage? 27. Report on adherence to code? 28. Request trade associations to disaggregate payments? 29. Outside experts provide oversight?  
Colgate-Palmolive Co. CL  3 4 4 2 3 2 3 2 2 2 2 2 2 2 2 4 2 2 2 2 2 2 2 4 2 2 2 2 2 100 100 100 100  
International Business Machines Corp IBM  3 4 4 2 3 2 3 2 2 2 2 2 2 2 2 4 2 2 2 2 2 2 2 4 2 2 0 2 2 97 100 100 93  
Merck & Co Inc. MRK  3 4 4 0 3 2 3 2 2 2 2 2 0 2 2 4 2 2 2 2 0 0 2 4 2 1 2 1 2 86 91 89 79  
Exelon Corp. EXC  3 4 4 0 3 2 3 2 2 2 2 2 0 2 2 4 2 2 2 2 0 0 1 4 2 2 2 0 0 81 91 89 68  
Pfizer Inc. PFE  3 4 2 0 3 2 3 2 2 2 1 2 2 0 2 4 2 2 2 2 0 1 2 4 2 2 0 0 0 77 83 83 68  
National Oilwell Varco Inc. NOV  3 4 0 0 1.5 2 3 0 2 2 1 2 2 2 2 4 2 2 2 0 2 2 2 4 2 2 0 0 2 76 59 94 79  
Altria Group Inc. MO  3 4 2 0 3 2 3 2 2 2 1 2 2 2 2 4 2 2 2 2 0 1 2 0 2 2 0 0 0 74 83 94 54  
Johnson & Johnson JNJ  3 4 2 0 3 0 3 1 2 2 1 2 2 2 2 4 1 2 2 0 0 1 2 4 2 2 0 0 1 72 70 94 61  
Schlumberger Ltd. SLB  3 4 0 0 3 2 0 2 2 2 2 2 2 2 2 4 2 2 2 0 2 2 2 4 2 0 0 0 0 72 61 100 64  
Wells Fargo & Co. WFC  3 4 4 2 3 2 3 2 2 2 0 2 0 1 2 4 2 2 2 2 0 0 0 0 1 2 0 2 0 71 100 72 46  
Time Warner Inc. TWX  3 0 4 0 3 2 3 2 2 2 0 2 0 2 2 4 2 2 2 0 0 0 1 4 2 2 2 0 0 70 74 78 61  
Weyerhaeuser Co. WY  3 4 2 0 3 2 3 2 2 2 2 2 2 2 2 4 2 2 2 0 0 0 1 0 2 2 0 0 0 70 83 100 39  
United Parcel Service Inc. UPS  3 4 4 0 3 0 0 0 2 2 1 2 0 2 0 4 2 1 2 2 2 1 2 4 2 2 0 0 0 68 61 72 71  
US Bancorp USB  3 0 4 0 3 2 3 2 2 2 1 2 0 2 2 4 2 2 2 0 0 1 1 4 1 2 0 0 0 68 74 83 54  
Amgen Inc. AMGN  3 0 0 0 3 2 3 0 2 2 0 2 2 2 2 4 2 2 2 0 0 0 2 4 1 2 0 0 2 64 48 89 61  
EMC Corp. EMC  3 0 4 0 3 2 3 2 2 2 0 1 0 0 2 4 2 2 2 1 0 0 2 4 1 2 0 0 0 64 74 61 57  
Intel Corp. INTC  3 4 4 0 3 2 0 0 2 2 2 2 2 0 2 4 2 0 2 0 0 1 2 0 2 2 1 0 0 64 70 89 43  
PepsiCo Inc. PEP  3 0 0 0 3 2 0 0 2 2 2 2 2 2 2 4 2 2 2 0 0 1 1 0 2 2 2 0 2 61 35 100 57  
ConocoPhillips COP  3 4 2 0 3 0 0 0 2 2 1 2 2 2 2 4 2 0 2 0 1 1 2 0 2 2 0 0 0 59 52 94 43  
Williams Cos Inc. WMB  3 0 4 0 3 0 0 0 2 2 2 2 2 2 2 4 2 2 2 2 0 0 1 0 2 2 0 0 0 59 43 100 46  
Hewlett-Packard Co. HPQ  3 0 4 0 3 1 1.5 0 2 2 1 2 2 2 2 4 2 0 2 0 0 0 1 0 2 2 2 0 0 59 54 94 39  
Unitedhealth Group Inc. UNH  3 0 4 0 3 1 1.5 1 2 2 2 1 1 2 2 4 1 2 2 0 0 1 2 0 1 2 0 0 0 59 59 89 39  
Dell Inc. DELL  3 4 4 0 3 2 3 1 2 2 2 2 0 2 2 4 0 0 0 0 0 0 0 0 1 2 0 0 0 57 87 89 11  
General Electric Co. GE  3 4 2 0 3 0 0 0 2 2 1 2 2 2 2 4 1 2 2 0 0 1 1 0 1 2 0 0 0 57 52 94 36  
Microsoft Corp. MSFT  3 4 4 0 3 0 0 0 2 2 2 2 1 0 0 4 2 2 2 0 2 0 2 0 0 2 0 0 0 57 61 72 43  
Campbell Soup Co. CPB  3 4 4 0 3 2 0 0 2 2 1 2 0 2 2 4 0 0 2 0 0 0 1 0 2 2 0 0 0 55 70 83 25  
Goldman Sachs Group Inc. GS  3 4 0 0 0 2 3 0 2 2 2 1 1 2 2 4 1 0 2 2 0 0 1 0 2 2 0 0 0 55 52 89 36  
News Corporation NWSA  3 4 0 0 3 2 3 2 2 2 0 2 2 2 2 0 0 0 0 0 0 0 0 4 2 2 0 0 0 54 74 67 29  
Procter & Gamble PG  3 4 2 0 3 1 0 0 2 2 1 2 0 2 2 4 2 0 2 0 0 0 1 0 2 2 0 0 0 54 57 83 32  
Norfolk Southern Corp. NSC  3 0 4 0 0 1 1.5 1 2 2 2 2 1 2 2 4 2 0 2 2 0 0 1 0 2 0 0 0 0 53 46 94 32  
McDonald's Corp. MCD  3 4 0 0 3 0 0 0 2 2 0 2 2 2 2 4 2 2 2 0 0 0 2 0 2 0 0 0 0 52 43 89 36  
Texas Instruments Inc. TXN  3 0 4 0 3 2 0 1 2 2 1 2 1 0 2 4 2 2 2 0 0 1 0 0 0 2 0 0 0 52 57 78 32  
United Technologies Corp. UTX  3 4 4 0 0 0 3 2 2 2 2 1 0 1 2 4 2 0 2 0 0 0 0 0 0 2 0 0 0 52 70 78 21  
Verizon Communications Inc. VZ  3 0 0 0 0 2 3 0 2 2 0 0 0 2 2 4 2 2 2 0 0 0 2 4 2 2 0 0 0 52 35 67 57  
Gilead Sciences Inc. GILD  3 0 4 0 0 2 0 0 2 2 0 1 2 0 2 4 2 0 2 0 0 0 2 4 1 2 0 0 0 51 39 72 46  
Metlife Inc. MET  3 0 4 0 3 0 3 2 2 2 0 1 0 2 2 4 0 0 0 0 0 0 0 4 1 2 0 0 0 51 65 72 25  
Sara Lee Corp. SLE  3 4 0 0 3 2 3 0 2 2 2 2 1 2 2 2 0 0 2 0 0 0 1 0 0 2 0 0 0 51 65 83 18  
Baxter Intl Inc. BAX  3 0 4 0 0 2 3 2 2 2 1 1 0 2 0 4 2 2 2 0 0 0 0 0 0 2 0 0 0 49 61 67 29  
Target Corp. TGT  1.5 0 4 0 3 1 1.5 0 2 2 1 2 0 2 2 4 2 2 0 2 0 0 0 0 2 0 0 0 0 49 48 83 29  
Monsanto Co. MON  3 0 0 0 3 1 1.5 0 0 2 1 2 2 1 2 4 2 0 2 0 0 0 1 0 2 2 0 0 2 49 37 78 39  
Chevron CVX 3 0 2 0 3 0 0 0 0 2 1 1 0 2 2 4 2 2 2 0 0 0 1 0 2 2 0 0 2 48 35 67 46  
Morgan Stanley MS  3 4 0 0 0 0 0 0 2 2 0 2 1 2 2 4 2 2 2 0 0 0 1 0 2 2 0 0 0 48 30 83 39  
Dow Chemical DOW  3 0 4 0 3 2 0 0 2 2 0 2 0 0 2 4 0 2 2 0 0 0 1 0 1 2 0 0 0 46 52 67 29  
Exxon Mobil Corp. XOM  3 0 0 0 0 2 3 0 2 2 0 1 0 2 2 4 2 2 2 0 0 1 1 0 1 2 0 0 0 46 35 72 39  
Coca-Cola Co. KO  3 0 2 0 0 2 0 0 2 2 1 1 0 2 2 4 2 2 2 0 0 0 1 0 1 2 0 0 0 45 30 78 36  
Honeywell Intl Inc. HON  0 4 0 0 0 2 0 0 2 2 0 2 0 2 2 4 2 2 2 0 0 0 2 0 1 2 0 0 0 45 26 78 39  
Regions Financial Corp. RF  3 0 0 0 3 2 3 0 2 2 2 2 2 2 2 4 0 0 0 0 0 0 0 0 2 0 0 0 0 45 48 100 7  
American Express Co. AXP  3 4 4 0 0 0 0 0 2 2 1 1 2 0 1 4 2 0 2 0 0 0 0 0 0 2 0 0 0 43 48 72 21  
Entergy Corp. ETR  3 0 4 0 3 2 0 0 2 2 1 1 0 0 0 4 2 0 2 0 0 0 1 0 1 2 0 0 0 43 52 56 29  
Heinz, H.J. Co. HNZ  3 0 2 0 0 0 0 0 2 2 1 1 0 2 2 4 2 2 2 0 0 1 1 0 1 2 0 0 0 43 22 78 39  
DuPont, E.I. de Nemours DD  3 4 4 0 3 0 0 0 2 2 0 1 2 2 1 0 0 0 0 0 0 0 0 0 2 2 1 0 0 42 61 56 18  
Home Depot Inc. HD  3 4 0 0 0 0 0 0 2 2 1 1 0 2 0 4 2 0 2 0 1 0 2 0 1 2 0 0 0 42 30 67 36  
Bristol-Myers Squibb BMY  3 0 4 0 0 0 0 0 1 2 1 1 0 2 0 4 2 2 2 0 0 1 0 0 0 2 0 0 0 39 30 61 32  
Citigroup Inc. C  3 4 0 0 0 0 0 0 2 2 0 1 0 2 1 4 2 0 2 0 0 0 0 0 1 2 0 0 0 38 30 67 25  
Oracle Corp. ORCL  3 2 0 0 3 1 0 0 2 2 0 2 0 2 0 0 2 0 2 0 0 0 1 0 2 2 0 0 0 38 39 44 32  
3M Co. MMM  0 4 0 0 0 0 0 0 2 2 0 2 2 2 2 2 1 1 1 0 0 0 0 0 2 2 0 0 0 36 17 78 25  
Abbott Laboratories ABT  3 0 2 0 3 2 3 0 2 2 0 1 2 2 0 0 0 0 0 0 0 0 0 0 1 2 0 0 0 36 57 50 11  
American Electric Power AEP  3 0 4 0 0 0 0 0 2 2 0 2 0 0 2 4 2 0 0 0 0 0 0 0 2 2 0 0 0 36 30 67 21  
Medtronic Inc. MDT  3 0 0 0 3 0 0 0 2 2 1 1 1 2 2 0 0 0 0 0 0 0 0 4 2 2 0 0 0 36 26 61 29  
Avon Products AVP  3 4 2 2 3 0 0 0 2 2 0 0 0 2 0 0 0 0 2 0 0 0 0 0 0 2 0 0 0 35 61 33 14  
JP Morgan Chase & Co. JPM  0 0 0 0 0 0 0 0 2 2 1 1 1 2 2 4 0 2 2 0 0 1 1 0 1 2 0 0 0 35 0 83 32  
Alcoa Inc. AA  3 0 4 0 3 0 0 0 2 2 0 2 0 2 2 0 0 0 0 0 0 0 0 0 1 2 0 0 0 33 43 56 11  
Boeing Co. BA  3 0 0 0 3 0 0 0 2 2 1 1 0 2 2 2 0 0 0 0 0 0 0 0 2 1 0 0 2 33 26 67 18  
Southern Co. SO  3 0 0 0 0 0 0 0 2 2 0 2 0 2 2 4 0 0 2 0 0 0 1 0 1 2 0 0 0 33 13 78 21  
The Bank of New York Mellon Corp. BK  1.5 0 0 0 0 1 0 0 2 2 1 1 0 2 0 4 2 1 2 0 0 1 0 0 0 2 0 0 0 33 11 67 29  
FedEx Corp. FDX  0 0 0 0 3 2 0 0 2 2 1 1 0 1 2 4 0 0 0 0 0 0 1 0 1 2 0 0 0 32 22 72 14  
Walgreen Co. WAG  0 0 0 0 0 2 0 0 1 2 0 0 0 2 2 4 2 2 2 0 0 0 2 0 1 0 0 0 0 32 9 61 32  
General Dynamics GD  1.5 0 2 0 0 0 0 0 2 2 1 1 0 2 2 4 0 0 0 0 0 0 1 0 1 2 0 0 0 31 15 78 14  
Comcast Corp. CMCSA  0 0 0 0 0 0 0 0 2 2 1 0 2 2 2 4 0 0 0 0 0 0 2 0 1 1 0 0 2 30 0 83 21  
Raytheon Co. RTN  1.5 0 0 0 0 0 0 0 2 2 0 2 0 2 0 4 2 1 2 0 0 0 0 0 0 2 0 0 0 30 7 67 25  
Apple Inc. AAPL  0 0 0 0 0 2 0 0 2 2 1 1 2 2 2 4 0 0 0 0 0 0 1 0 1 0 0 0 0 29 9 89 7  
AT&T Inc. T  0 0 0 0 0 1 0 0 2 2 1 1 2 0 1 2 1 1 1 1 0 0 0 0 2 2 0 0 0 29 4 61 29  
Ford Motor Co. F  3 4 0 0 0 0 0 0 2 2 1 2 0 2 0 0 0 0 2 0 0 0 0 0 0 2 0 0 0 29 30 50 14  
NYSE Euronext NYX  3 0 4 0 0 2 1.5 0 2 2 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0 0 0 27 46 33 7  
Caterpillar Inc. CAT  0 0 0 0 0 0 0 0 1 2 0 0 0 2 0 4 2 0 2 0 2 1 2 0 0 0 0 0 0 26 0 50 32  
Qualcomm Inc. QCOM  0 0 0 0 0 0 0 0 1 2 0 2 0 2 0 4 2 2 2 0 0 0 1 0 0 0 0 0 0 26 0 61 25  
Bank of America Corp. BAC  3 0 0 0 0 0 0 0 2 2 1 2 0 2 0 4 0 0 0 0 0 0 1 0 0 0 0 0 0 25 13 72 4  
Google Inc. GOOG  1.5 4 0 0 3 0 1.5 0 2 2 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 43 39 0  
Kraft Foods Inc. KFT  3 0 0 0 0 0 0 0 2 2 0 1 1 0 0 2 1 1 1 0 0 0 0 0 0 2 0 0 0 23 13 44 18  
Xerox XRX 3 0 2 0 0 0 0 0 2 2 0 1 0 2 0 0 0 0 0 0 0 0 0 0 1 2 0 0 0 22 22 39 11  
Lockheed Martin LMT  1.5 0 2 0 0 0 0 0 2 2 0 1 2 2 0 0 0 0 0 0 0 0 0 0 0 2 0 0 0 21 15 50 7  
Allstate Corp. ALL  0 0 0 0 0 0 0 0 2 2 1 0 0 1 2 4 0 0 1 0 0 0 1 0 0 0 0 0 0 20 0 67 7  
Capital One Financial COF  3 0 2 0 0 1 1.5 1 1 2 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 37 28 0  
Freeport McMoRan Copper & Gold FCX  3 0 0 0 0 0 0 0 2 2 0 1 0 2 1 0 0 0 2 0 0 0 0 0 0 0 0 0 0 19 13 44 7  
Occidental Petroleum OXY  0 0 0 0 0 0 0 0 2 2 0 0 0 2 0 2 1 0 1 0 2 0 0 0 1 0 0 0 0 19 0 44 18  
Devon Energy Corp. DVN  0 0 0 0 0 0 0 0 2 2 0 1 0 2 2 0 0 0 0 0 0 0 0 0 1 1 0 0 0 16 0 50 7  
Halliburton Co. HAL  0 0 0 0 0 0 0 0 2 2 0 0 0 2 2 0 0 0 0 0 0 0 0 0 1 2 0 0 0 16 0 44 11  
NIKE Inc. NKE  0 0 0 0 0 0 0 0 1 2 0 2 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 0 44 0  
Walt Disney Co. DIS  0 0 0 0 0 0 0 0 2 2 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 12 0 39 4  
CVS Caremark Corp. CVS  0 0 0 0 0 0 0 0 0 2 0 0 0 2 2 0 0 0 0 0 0 0 0 0 1 0 0 0 0 10 0 33 4  
Lowe's Cos Inc. LOW  0 0 0 0 0 0 0 0 0 2 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 2 0 0 0 9 0 22 7  
Cisco Systems Inc. CSCO  0 0 0 0 0 0 0 0 0 2 0 0 0 0 2 0 0 0 0 0 0 0 0 0 1 0 0 0 0 7 0 22 4  
Wal-Mart Stores WMT  0 0 0 0 0 0 0 0 0 2 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 0 22 0  
Sprint Nextel Corp. S  0 0 0 0 0 0 0 0 0 2 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 0 17 0  
Amazon.com Inc. AMZN  0 0 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 11 0  
Baker Hughes Inc. BHI  0 0 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 11 0  
Berkshire Hathaway  BRK/B  0 0 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 11 0  
Costco Wholesale Corp. COST  0 0 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 11 0  
Mastercard Inc. MA  0 0 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 11 0  
   
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