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China Motor Corp discloses robust structures for CSR and climate risk management, noting that its “CSR 委員會每半年一次向董事會呈報年度執行成果” and that the “中華汽車永續委員會下設置環境永續小組” is in place to drive cross-departmental climate action. The company further explains that it “已導入氣候相關財務揭露（TCFD）” and that its “董事會為監督角色，由風險管理委員會負責統籌各部門鑑別之氣候變遷風險,” with the “永續發展委員會” chaired by the general manager meeting twice annually to “滾動調整未來三年計畫,” indicating a clear governance framework for climate-related matters. However, we found no evidence of any governance processes for managing or aligning lobbying activities—no mention of oversight for direct lobbying, no processes for indirect lobbying through trade associations, and no disclosure of any individual or committee responsible for reviewing or approving lobbying efforts.
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