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Asia Optical Co Inc’s disclosures establish an “ESG管理系統推行委員會” with roles for “董事會/董事長” who “督促公司ESG之實踐” and a “企業永續委員會” overseeing “ESG政策規劃及推動,” illustrating a structured approach to ESG management; however, we found no evidence of any mechanisms governing its lobbying activities—there is no policy or process for aligning or monitoring climate lobbying, no reference to oversight of direct or indirect lobbying through trade associations, and no individual or committee named as responsible for reviewing lobbying alignment.
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