The ICGN Statement and Guidance on Political Lobbying and Donations addresses investor concerns about corporate involvement in the political process, as a matter of both business ethics and corporate governance. The Statement takes a multi-jurisdictional perspective on corporate political donations and lobbying, and is complemented with Guidance to help investor engagement with companies that choose to be involved in political activities. While the ICGN recognises that in many cases corporate political activity can be legitimate and positive, it also notes the potential for abuse, corrupt practice and reputational risk when companies seek political influence improperly, or in ways that are not transparent or of clear benefit to the company and its shareowners.