Open Windows: How Codes of Conduct Regulate Corporate Political Spending and a Model Code to Protect Company Interests and Shareholder Value (pdf)

A company’s political spending can expose it to serious risks. Wrongheaded spending can compromise a corporation’s reputation, or worse, expose it to criminal liability. Open Windowsshares a survey of S&P 100’s that shows how few have created codes of conduct or other publicly stated policies that would help safeguard them from unsound political spending decisions.…