Lobbying Governance
| Overall Assessment | Analysis | Score |
|---|---|---|
| None |
Eternal Materials Co Ltd’s public disclosures focus on sustainability reporting, referencing “全球報告書協會(Global Reporting Initiative, GRI) 所出版之永續性報告準則GRI Standards” and oversight by the “公司治理及永續發展委員會,” but make no reference to any governance process for lobbying or policy engagement, either direct or indirect. We found no evidence of a policy or procedure to ensure that lobbying is aligned with climate or other company goals, nor any named individual or body responsible for overseeing lobbying activities. The response to whether the company has “a public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement” is “No, and we do not plan to have one in the next two years,” which indicates there is no intention to establish such a commitment, leaving lobbying governance entirely unaddressed.
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