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  1. An Absence of Transparency: The Charitable and Political Contributions of US Corporations.Mary Beets & S. Douglas Beets - 2019 - Journal of Business Ethics 155 (4):1101-1113.
    Although stockholders may benefit from information regarding the frequently substantial charitable and political contributions of the corporations they own, US corporations are typically not required to disclose any information about such payments in annual financial statements or information submitted periodically to regulatory agencies. This lack of transparency is confounded by disclosure requirements of private foundations, which a corporation may choose to establish for the purposes of administering charitable giving for the corporation. The resulting disclosure fog engendered by extant regulations may (...)
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  • An Absence of Transparency: The Charitable and Political Contributions of US Corporations.S. Douglas Beets & Mary G. Beets - 2019 - Journal of Business Ethics 155 (4):1101-1113.
    Although stockholders may benefit from information regarding the frequently substantial charitable and political contributions of the corporations they own, US corporations are typically not required to disclose any information about such payments in annual financial statements or information submitted periodically to regulatory agencies. This lack of transparency is confounded by disclosure requirements of private foundations, which a corporation may choose to establish for the purposes of administering charitable giving for the corporation. The resulting disclosure fog engendered by extant regulations may (...)
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