Market Trends 2024/25: Disclosure on Political Contributions

Companies tend to disclose their political contributions in the Management Discussion & Analysis (MD&A) section, Business section, and Risk Factors section of their periodic reports. Although there is no explicit regulatory requirement to make such disclosures, shareholder pressure commonly influences public companies to do so. Read this practice note for examples of recent disclosures and tips for making disclosures in your clients’ periodic filings.

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