Longman Dictionary of Contemporary English
Wiktionary
n. (context philosophy government public policy English) An essay or report which expresses a position, conclusion, or recommendation concerning a contested issue or undecided question and which usually contains arguments or reasons in support of this position.
WordNet
n. a report that explains or justifies or recommends some particular policy
a memorandum summarizing the items of an agreement (used especially in diplomatic communications) [syn: aide-memoire]
Wikipedia
A position paper is an essay that presents an opinion about an issue (typically that of the author or another specified entity). Position papers are published in academia, in politics, in law and other domains.
Position papers range from the simplest format of a letter to the editor through to the most complex in the form of an academic position paper. Position papers are also used by large organizations to make public the official beliefs and recommendations of the group.