
CPA-Zicklin Index: Political Disclosure and Accountability Benchmark
The CPA-Zicklin Index is a leading benchmark that evaluates how publicly traded companies in the United States disclose and manage their political spending. Developed by the Center for Political Accountability (CPA) in collaboration with the Zicklin Center for Business Ethics Research at the University of Pennsylvania’s Wharton School, the Index provides investors, stakeholders, and the public with a clear view of corporate transparency and accountability in political engagement.
The Index assesses companies across multiple dimensions, including whether they disclose direct and indirect political contributions, how they oversee such spending at the board and executive levels, and the extent to which they publicly communicate policies governing political activity. By tracking trends over time, the CPA-Zicklin Index highlights best practices, identifies risks, and encourages companies to adopt greater openness in their political expenditures.