Nien Made Enterprise Co Ltd – Lobbying Governance & Transparency

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Lobbying Governance

Overall Assessment	Analysis	Score
None	Nien Made Enterprise Co Ltd’s disclosures focus on its “永續發展委員會” and board-approved “誠信經營守則”/“道德行為準則” that “明定禁止提供非法政治獻金,” but they do not include any internal mechanisms or oversight processes specifically governing lobbying activities. We found no evidence of any policy or procedure to align either direct or indirect lobbying with the company’s sustainability or climate objectives, nor any designated individual or body tasked with monitoring or reviewing lobbying efforts. The description of the sustainability committee reporting annually to the board pertains to broader sustainability planning rather than political advocacy, and the company does not disclose any governance framework for its lobbying, climate-related or otherwise. View Sources	E

Overall Assessment

Analysis

Score

None

Nien Made Enterprise Co Ltd’s disclosures focus on its “永續發展委員會” and board-approved “誠信經營守則”/“道德行為準則” that “明定禁止提供非法政治獻金,” but they do not include any internal mechanisms or oversight processes specifically governing lobbying activities. We found no evidence of any policy or procedure to align either direct or indirect lobbying with the company’s sustainability or climate objectives, nor any designated individual or body tasked with monitoring or reviewing lobbying efforts. The description of the sustainability committee reporting annually to the board pertains to broader sustainability planning rather than political advocacy, and the company does not disclose any governance framework for its lobbying, climate-related or otherwise.

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Lobbying Transparency

Overall Assessment	Analysis	Score
None	No evidence found	E