Turning Power Into Public Good: Tracking Progress on the Government Affairs & Collective Action (GACA) Standards

Practical metrics for measuring responsible influence, collaboration, and transparency.

Nothing reveals a company’s principles more clearly than how it engages in public life. Through lobbying, partnerships, and policy engagement, every decision leaves a civic imprint that shapes not just markets, but the social and environmental systems around them. B Lab’s Government Affairs & Collective Action (GACA) Standards set a new expectation: that corporate influence operate in daylight, anchored in integrity and public purpose.

In our GACA Standards, Simplified article, we outlined how these standards raise the bar for ethical lobbying, principled collaboration, and transparent tax behavior. This companion piece translates that intent into practice, offering a mix of required and recommended metrics to help companies measure what matters and demonstrate that their influence serves more than their interests. Some metrics align directly with the GACA Standards, while others are offered as guidance to support continuous improvement. You can find more detail on formal requirements in the full GACA Standards, here.

Across three standards—Responsible Lobbying and Policy Engagement (GACA1), Collective Action (GACA2), and Responsible Tax Practices (GACA3)—companies are invited to examine both how they engage in public life and the impact that engagement creates. The goal is steady transparency, stronger alignment, and measurable progress over time.

GACA1: Responsible Lobbying and Policy Engagement

Lobbying remains one of the most powerful (and one of the least examined) ways a company exerts influence over its broader environment. Every stance or spend shapes whose interests are prioritized and whose voices are amplified.

GACA1 makes those decisions transparent, ensuring that advocacy aligns with a company’s purpose, values, and stakeholder commitments. It asks businesses to publish transparent lobbying guidelines and openly disclose their political spending and memberships. In doing so, GACA1 reframes political engagement as stewardship—judged not by access or influence, but by honesty, openness, and accountability.

How to measure progress on GACA1

1. Existence of a public lobbying or policy engagement policy (Y/N). Start with transparency. Confirm that a written, board-endorsed policy exists and is published on your website, clearly stating the company’s principles, oversight structure, and review cadence. How to track: Keep a simple governance tracker listing where the policy lives, who owns it, and when it was last reviewed. Verify annually during audit or reporting cycles.
2. % of lobbying expenditures or political donations disclosed annually. Track the share of total political-activity spending reported publicly (e.g., via ESG disclosures, corporate websites, or government registries). The higher the disclosure rate, the stronger the accountability. How to track: Tag lobbying- or donation-related spend categories in your accounting or compliance system (or use a spreadsheet if formal systems aren’t yet in place). At year-end, total disclosed vs. undisclosed amounts and report the share publicly.
3. Alignment audit between stated values and policy positions (Y/N + % alignment). Annually compare the company’s public commitments (e.g., climate, equity, or labor rights) with its lobbying activity, political donations, and issue-based advocacy—excluding trade or industry-association memberships, which are reviewed separately. Express alignment as a percentage and summarize any gaps or corrective actions. How to track: Build a simple table listing each commitment alongside related advocacy activity. Mark each as aligned, partially aligned, or misaligned, and review results with leadership or your ESG committee.
4. Frequency of board or executive review of lobbying activity. Record how often senior leadership reviews lobbying reports or policy-engagement summaries. Annual review is the baseline; quarterly review signals active oversight. How to track: Document reviews in board minutes or leadership-meeting notes. Larger companies can log them in governance software; smaller teams can maintain a simple annual review checklist.
5. % of trade or industry-association memberships reviewed annually for value alignment. This metric focuses on organizational affiliations rather than direct advocacy or donations. Monitor whether partner organizations and coalitions reflect your company’s stated principles, and disclose any actions taken to address misalignments—such as engagement, reform, or withdrawal. How to track: Keep a centralized list of all memberships with review dates, findings, and actions taken (e.g., engage, reform, withdraw). Update it annually; larger companies can integrate this into stakeholder-management or compliance systems.
6. Public visibility of lobbying disclosures (Y/N + accessibility rating). Evaluate whether lobbying disclosures are easy for stakeholders to find—ideally linked from your homepage, About page, or ESG report—and whether they include essential details such as issues supported, recipients, and oversight structure. How to track: Periodically test your website as an outside stakeholder would: Can disclosures be found within two clicks? Are they accessible, downloadable, and current? Document findings and address any gaps.
7. Leadership and employee training on responsible advocacy (% trained). Track participation in training programs on ethical influence, anti-corruption, and values-based lobbying. Over time, connect completion rates to indicators like decision quality, issue-spotting, or reduced compliance risk. How to track: Record completions in your HR or learning system; smaller teams can log attendance in a shared tracker. Segment by role or function, and refresh data annually to monitor reach and consistency.
8. Stakeholder trust or perception scores on advocacy transparency. Collect feedback from stakeholders (via surveys, interviews, or engagement sessions) on how credible and transparent your company’s policy engagement appears. Track shifts in sentiment year over year to gauge trust and progress. How to track: Include one or two advocacy-related questions in your annual stakeholder or employee survey. Larger companies can capture sentiment through ongoing engagement platforms and visualize trends in a simple chart or dashboard.
9. % of identified misalignments with corrective actions completed. Track the share of lobbying, donation, or membership misalignments that led to a documented corrective step—such as a policy update, board review, or withdrawal from a misaligned association. How to track: Maintain a short log of misalignment cases and resolutions, updating status quarterly until closure.

Scaling expectations for GACA1

The scope of responsible lobbying grows with both capacity and influence. All Certified B Corps must have a Responsible Lobbying Policy (GACA1.1), but only larger enterprises must immediately publish detailed disclosures (GACA1.2). Smaller companies have until Year 3 to meet equivalent transparency standards (GACA1.3).

Micro/Small/Medium companies, and companies without workers (Year 0 → Year 3): Start with visibility. Publish a brief public statement or policy on government engagement and confirm whether any lobbying or political spending occurs. Keep a simple activity log and review it annually with leadership. By Year 3, begin publishing disclosures of lobbying and political contributions using the same principles as larger companies. (Metrics 1-2 initially; extend to 3-5 by Year 3.)

Large/X Large/XX Large companies (Year 0): Lead with full transparency from the outset. Maintain a comprehensive Responsible Lobbying Policy, publish detailed disclosures of lobbying activity, political spending, and trade memberships, and review them annually at the board level. Track alignment, oversight frequency, and corrective actions for misalignments. (Metrics 1-9 apply at launch; oversight emphasis on 4-6, 8-9.)

All company sizes: Demonstrate that influence is exercised responsibly: anchored in clear policy, consistent disclosure, and verifiable alignment between advocacy and stated values.

GACA2: Collective Action

Complex challenges—climate change, inequality, corruption—can’t be solved by any one company alone. Progress depends on coordinated efforts: businesses joining peers, communities, and governments to build systems that work for the many, rather than the few.

Collaboration is the operating system of credible impact. GACA2 requires companies to participate in collective initiatives that advance social or environmental goals: mentoring peers, contributing to research, shaping policy, or joining coalitions that deliver measurable results. It challenges businesses to move beyond isolated initiatives and build the networks, data, and shared commitments that sustain long-term progress.

How to measure progress on GACA2

1. Number of collective initiatives joined or supported annually. Count active memberships or partnerships in multi-stakeholder initiatives aligned with your company’s material impact areas (e.g., fair work, regenerative agriculture, data ethics). How to track: Maintain a simple register of initiatives noting the start date, focus area, participating departments, and level of involvement (e.g., member, funder, lead). Review and update annually to reflect new, ongoing, or completed engagements.
2. Breadth of collective-action pathways represented. Track how many of the five recognized pathways—mentorship, research, multi-stakeholder collaboration, policy advocacy, and thought leadership—your company actively participates in. How to track: Build a simple matrix mapping each initiative against the five pathways. Note which are newly added or deepened each year, and set a goal to diversify participation over time.
3. % of collective initiatives with documented outcomes or progress reports (internal accountability). For each coalition, track whether outputs (e.g., reports, pilots, policy recommendations) and outcomes (e.g., measurable changes in practice, awareness, or collaboration) are captured and stored internally. How to track: Maintain a simple register of all initiatives with a “documentation status” field—complete, partial, or missing. Update annually by requesting summaries from coalition partners or producing internal briefs when none exist.
4. Annual time or resources committed to collective initiatives. Measure staff time, financial contributions, and in-kind resources dedicated to coalition work. Over time, benchmark this against total ESG or CSR investment to understand proportional commitment. How to track: Tag relevant budget codes or project time in your ESG, HR, or finance system (or record manually in a shared tracker if formal systems aren’t in place). Aggregate hours and dollars annually, and express as a percentage of total impact investment.
5. Existence of internal governance for coalition participation (Y/N). Confirm there’s a defined process for joining, evaluating, and exiting collaborations, with named executive sponsors, review criteria, and decision-making authority. How to track: Document governance in a board-approved policy or ESG procedure outlining approval steps and review cadence. Audit participation lists annually to verify that all active coalitions have been reviewed for alignment and oversight.
6. Alignment rate of coalition goals with company purpose (% aligned). Evaluate whether each coalition’s mission and activities support your company’s stated purpose or impact priorities. Publish a short summary of findings to maintain transparency. How to track: Build a simple alignment table listing each coalition, its mission, and its connection to one or more core impact areas. Mark each as aligned, partially aligned, or misaligned, and review results annually with leadership or your ESG committee.
7. Number of peer organizations mentored or supported through shared learning. Track direct capacity-building efforts—supplier mentorship, resource-sharing, or training—connected to collective initiatives. How to track: Record each peer engagement with the date, topic, and estimated time or in-kind value contributed. Where possible, capture feedback or outcomes from participants. Aggregate results annually to show total partners reached and cumulative impact.
8. Visibility of collective impact reporting (Y/N). Assess whether collective-action outcomes are publicly visible—through annual impact reports, websites, or ESG disclosures—and clearly attribute your company’s role. How to track: Create a recurring “Collective Action” section in your report or website summarizing each initiative’s goals, contributions, and results. Verify that materials are accessible, current, and linked from key stakeholder-facing pages. Review and refresh at least once per year.
9. Evidence of policy influence or systemic change (qualitative/quantitative). Track outcomes that go beyond initiative-level results—instances where collective action contributed to broader policy, market, or institutional change (e.g., new regulations, industry standards, or cross-sector frameworks). How to track: Maintain an “impact narrative” log linking each coalition activity to observed systemic outcomes. Note evidence sources (e.g., citations in legislation, inclusion in standards, third-party acknowledgments). Include indicators such as the number of policies influenced, sectors affected, or geographies reached. Review and update annually to capture long-term ripple effects.
10. Stakeholder feedback on collaboration credibility and effectiveness (qualitative/quantitative). Gather external perspectives on how your company shows up in partnerships—its reliability, contribution, and transparency within collaborations. How to track: Gather input through post-engagement surveys, structured interviews, or partner evaluation forms. Track participation rates and note recurring themes or improvement areas. Summarize findings annually and integrate insights into coalition governance or partnership reviews. Larger companies can centralize this data in a partner-management or stakeholder-engagement platform to visualize trends over time.

Scaling expectations for GACA2

The depth of collective action expands with a company’s scale and influence. All Certified B Corps are expected to contribute beyond their own operations, but the nature and intensity of that contribution evolve, from participation to leadership to stewardship.

Small companies (Year 0 → Years 3–5): Broaden engagement. Participate in at least one initiative before Year 0, and expand to two or more of the five pathways for Years 3 and 5. Create simple criteria for joining or remaining in coalitions, review memberships annually, and document progress transparently. (Metrics 1-4, 6-7 apply as systems mature.)

Medium companies (Year 0 → Years 3-5): Shift from participation to influence. Participate in at least one initiative before Year 0, and expand to two or more of the five pathways for Years 3 and 5. Contribute data, research, or advocacy that leads to tangible outcomes, such as improved regulations, new programs, or sector-wide learning. Establish internal review processes linking collective action to material impact areas, and report publicly on contributions and outcomes. (Metrics 3-6, 8 apply.)

Large/X Large companies (Year 0, with additional requirement at Year 3): Lead with resources and accountability. From Year 0, participate in at least two of the five pathways and demonstrate visible leadership. By Year 3, ensure at least one of your collective actions includes multi-stakeholder collaboration or public policy advocacy. Name executive owners, publish goals and budgets, and disclose annual outcomes. (Metrics 4-9 apply; add 10 by Year 3.)

XX Large (Year 0 → Years 3-5): Turn collaboration into infrastructure. Participate in at least two pathways before Year 0 and four for Years 3 and 5. By Year 3, ensure at least one collective action includes multi-stakeholder collaboration or public policy advocacy. Provide sustained investment, independent research funding, and coalition governance support. Report annually on outcomes and systemic impacts. (Metrics 1-10 apply at full maturity.)

GACA3: Responsible Tax Practices

Taxes are the most direct expression of a company’s social contract, and how private success is reinvested in the public good. They sustain the very systems that enable business to exist: public infrastructure, education systems, healthcare, and environmental resilience.

GACA3 ensures that the largest B Corps—those with the greatest global reach—treat taxation not as an obligation, but as stewardship. Transparent, fair contribution is a form of civic leadership that builds confidence in both markets and communities.

How to measure progress on GACA3

1. Existence of a published Responsible Tax Policy (Y/N). Verify that a board-approved Responsible Tax Policy exists and is published on the company’s website. The policy should explain the company’s approach to fair taxation, governance oversight, transfer-pricing principles, and stakeholder engagement. (If the company does not engage in tax arrangements beyond standard local compliance, it can meet this metric by publicly declaring that no such activities occur.) How to track: Maintain a register showing where the policy is located, who owns it, and the date of last approval. Review annually to confirm accuracy and accessibility.
2. Frequency of policy review and board approval. Track how often the tax policy is revisited, reaffirmed, and approved by a named governance body (recommended every two years or following major structural changes). How to track: Document reviews in board minutes or governance logs. Integrate into ESG or audit cycles to maintain consistency and oversight.
3. % of jurisdictions disclosed in annual country-by-country report. Measure the proportion of operating jurisdictions where the company publicly reports revenues, profits, and taxes paid. A 100% disclosure rate indicates mature transparency. How to track: Create a simple table listing all jurisdictions of operation and whether each is represented in the report. Recalculate annually to identify gaps or additions.
4. Timeliness of public tax reporting (days post-fiscal year-end). Record how soon after the fiscal year’s close the company releases its tax report or disclosures. Prompt publication demonstrates rigor and accountability. How to track: Compare report release dates to fiscal year-end and monitor for consistency over time. Establish an internal target that reflects your reporting cycle and strive to improve timeliness year over year.
5. Third-party assurance of tax data (Y/N). Determine whether independent assurance or limited-scope verification has been conducted on published tax data. How to track: Record assurance provider, scope, and issue date. Update annually to show continuity or expansion of verification coverage.
6. Gap between statutory and effective tax rates (% + explanation). For each jurisdiction, calculate and disclose the difference between the statutory tax rate and the company’s effective tax rate, providing explanations for material variances. How to track: Pull data from annual reports or filings. Include rationale for deviations (e.g., R&D incentives, loss carryforwards, regional credits). Review trends over time to ensure fairness and consistency.
7. Stakeholder accessibility and clarity of tax disclosures (0–4 rating). Assess whether tax information is easy to find, downloadable, and understandable to non-experts. Transparent presentation strengthens both credibility and trust. How to track: Perform an annual accessibility audit to verify that reports are:

• Linked from key web pages (e.g., ESG, Governance, About)
• Available in relevant languages
• Downloadable and machine-readable
• Accompanied by plain-language summaries or visualizations

Scaling expectations for GACA3

Responsible tax practice becomes more demanding with global reach. While all B Corps benefit from clear and transparent tax governance, GACA3’s formal requirements apply only to XX Large companies: those operating across multiple jurisdictions and wielding significant systemic influence.

Smaller companies (optional good practice): Establish clear tax governance principles and identify where greater transparency could strengthen stakeholder trust. Develop a basic Responsible Tax Policy and document board or leadership oversight. (Recommended focus: metrics 1-2.)

XX Large companies (required practice): Lead with full transparency. From Year 0: Publish a Responsible Tax Policy approved by the highest governing body, outlining governance, risk management, stakeholder engagement, and assurance processes. From Year 3: Disclose comprehensive, country-by-country reporting each fiscal year. Include board oversight, independent assurance, and contextual analysis of tax positions. Ensure disclosures are timely, accessible, and clearly explain rate variances or jurisdictional differences. (Required metrics 1-7.)

Turning Influence into Accountability

Across all three GACA Standards, progress isn’t measured only by what companies do, but by what they choose to make visible. When businesses disclose how they lobby, collaborate, and contribute through taxes, they transform influence into stewardship. Transparency becomes proof of integrity; participation becomes a public act of leadership.

Power, used responsibly, becomes infrastructure for good. Collaboration becomes a measure of credibility. And the systems that sustain business grow stronger because companies choose to be accountable for their impact.

To begin assessing and improving your company’s influence practices, explore with the B Impact Assessment.