GRI analysis highlights the case for clearer reporting on political influence

Amsterdam, Netherlands, 31 March 2025 – A new GRI research paper, Corporate lobbying impacts: stakeholder demands for transparency, highlights growing concerns over transparency and accountability in corporate lobbying – a routine aspect of how companies engage with governments.

Globally, the scale of lobbying is significant. In the United States alone, lobbying expenditures reached $5.6 billion in 2023. The practice is often driven by an intent from companies and organizations to secure competitive advantages, reduce tax burdens or shape regulations in line with their business priorities.

The new publication from GRI, the provider of the world’s most widely used sustainability reporting standards, highlights growing scrutiny on whether lobbying efforts align with public interests and sustainability commitments. It highlights risks such as regulatory stagnation, delays in addressing global challenges like climate change, and policy decisions being directed away from the public interest.

With practical suggestions to improve transparency and accountability in lobbying activities, the paper recommends that organizations:

• Go beyond legal compliance and voluntarily disclose lobbying activities;
• Centralize disclosures in a single, easily accessible location;
• Conduct regular reviews of trade association memberships;
• Establish board-level oversight of political engagement.

Miguel Pérez Ludeña, Research Lead at GRI, said:

“Supporting organizations to demonstrate transparency and deepen accountability for their impacts is a central pillar of the GRI Standards. Stakeholders need to know how organizations are influencing policy development, especially when these activities have direct implications for environmental, social and economic sustainability. Through our new research, we provide a comprehensive analysis of lobbying practices and their implications, underscoring the imperative for responsible corporate engagement in public policy.”

Many countries lack clear lobbying disclosure rules, and where they do exist, reports often fail to show which positions companies support or oppose. Varying definitions of lobbying across jurisdictions further impact what is reported, raising doubts about whether current practices meet stakeholder expectations.

The research paper included insights from a wide range of civil society organizations and think tanks active in this field – whose input informed a series of recommendations for companies, such as:

• Broaden definitions of lobbying that include indirect influence, such as trade associations and public relations campaigns.
• Provide detailed reporting on lobbying expenditures, specific policy positions, and advocacy outcomes.
• Ensure public disclosure of trade association memberships and actions taken to address any misalignments with corporate policies.
• Include assurance on whether lobbying activities align with stated climate and sustainability commitments.

NOTES TO EDITORS

The research was developed as part of an ongoing project to update GRI 415: Public Policy 2016, which covers the impacts of organizations on institutions regulating economic exchanges.

During the development of the report, GRI involved a series of entities operating in the field: the ERB Institute, Climate Voice, Influence Map, Corporate Accountability, Center for Climate Engagement, The Good Lobby, Ceres, Public Citizen and Transparency International.

Global Reporting Initiative (GRI) is the independent nonprofit organization that is the architect of the common global language to assess and report on environmental, social and economic impacts. GRI provides standards, tools and training that empower organizations of all sizes to create sustainable, long-term value and unlock positive change in the world.

For over 25 years, GRI has led a global multi-stakeholder process to develop and refine rigorous yet practical approaches to sustainability reporting, which meet the needs of all stakeholders. The GRI Standards, the world’s most widely-used sustainability reporting framework, provide the building blocks for transparent reporting on impacts.