WSJ:

With an especially contentious campaign season in full swing, corporate political spending is a hot topic this proxy season.

Though regulators don’t require it, more than half the S&P 500 companies make some effort to disclose their political activities or spending policies, according to an October study by the Center for Political Accountability and the Wharton School’s Zicklin Center for Business Ethics Research.

Investors, however, are demanding a fuller picture of companies’ political giving and lobbying efforts.

More than 100 resolutions on the subject have been, or could be, presented to the largest U.S. companies, according to ISS Voting Analytics. That figure is based on proposals filed as of Monday, plus a tally of proponents who say they plan to propose similar ones.