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Hot Topics — Political contribution disclosures and oversight (April 2012)

Published on: Apr 27, 2012

Recognizing that companies have their own specific policies on corporate spending for political contributions, monitoring political spending can be an important element of the board of directors’ oversight responsibilities. The board, through its oversight function, should be aware of reputational risks as well as the risk of noncompliance with spending and reporting requirements. The edition of Hot Topics discusses how the board can confirm that corporate funds are used in ways that are expected to create long-term value for shareholders.

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