CRH PLC – Lobbying Governance & Transparency

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Lobbying Governance

Overall Assessment	Analysis	Score
Comprehensive	CRH discloses a detailed, climate-specific lobbying governance framework that spans both its own advocacy and that undertaken on its behalf by trade associations. The company states that it has recently carried out a review of our climate lobbying practices and related disclosures Read more about our climate lobbying review and positions on crh.com, indicating that an audit of lobbying alignment is publicly available, and adds that it will publish our next review during 2024, demonstrating a recurring, transparent review cycle. The governing mechanism is clearly described: CRH has a strong governance framework for public policy engagement with clear accountabilities. Our executive leadership team is responsible for ensuring our policies and practices are implemented across our business; and our Board and its Committees, including the Safety, Environment and Social Responsibility Committee, monitors progress, while Every review undertaken by CRH will be overseen by our Global Leadership Team and the Safety, Environment and Social Responsibility Committee of our Board. Monitoring methods cover both direct and indirect lobbying; the company explains that it maintain[s] ongoing dialogue with our colleagues across CRH who oversee public policy engagement for its own lobbying and that, for associations, each trade body was asked to respond to a questionnaire CRH has also undertaken a review of its trade bodies websites, communications, publications and social media to assess their policy positions on climate change. CRH explicitly ties these processes to the Paris Agreement, noting we have undertaken this review to ensure that our direct lobbying and trade groups lobbying aligns with the Paris Agreement, and sets enforcement actions: In case of any misalignment we would consider terminating our membership of any trade group that contradicted the Paris Agreement and our own climate policies. This combination of a published alignment review, structured annual monitoring of both direct and association lobbying, and board-level oversight indicates strong and comprehensive governance of climate-related lobbying activities. View Sources	A

Overall Assessment

Analysis

Score

Comprehensive

CRH discloses a detailed, climate-specific lobbying governance framework that spans both its own advocacy and that undertaken on its behalf by trade associations. The company states that it has recently carried out a review of our climate lobbying practices and related disclosures Read more about our climate lobbying review and positions on crh.com, indicating that an audit of lobbying alignment is publicly available, and adds that it will publish our next review during 2024, demonstrating a recurring, transparent review cycle. The governing mechanism is clearly described: CRH has a strong governance framework for public policy engagement with clear accountabilities. Our executive leadership team is responsible for ensuring our policies and practices are implemented across our business; and our Board and its Committees, including the Safety, Environment and Social Responsibility Committee, monitors progress, while Every review undertaken by CRH will be overseen by our Global Leadership Team and the Safety, Environment and Social Responsibility Committee of our Board. Monitoring methods cover both direct and indirect lobbying; the company explains that it maintain[s] ongoing dialogue with our colleagues across CRH who oversee public policy engagement for its own lobbying and that, for associations, each trade body was asked to respond to a questionnaire CRH has also undertaken a review of its trade bodies websites, communications, publications and social media to assess their policy positions on climate change. CRH explicitly ties these processes to the Paris Agreement, noting we have undertaken this review to ensure that our direct lobbying and trade groups lobbying aligns with the Paris Agreement, and sets enforcement actions: In case of any misalignment we would consider terminating our membership of any trade group that contradicted the Paris Agreement and our own climate policies. This combination of a published alignment review, structured annual monitoring of both direct and association lobbying, and board-level oversight indicates strong and comprehensive governance of climate-related lobbying activities.

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Lobbying Transparency

Overall Assessment	Analysis	Score
Comprehensive	CRH PLC provides a high level of transparency around its climate-policy lobbying. It names a broad suite of identifiable measures it has worked on, including revisions to the Energy Efficiency Directive and Energy Taxation Directive, the Hydrogen and Gas Markets Decarbonisation Package, the EU Emissions Trading Scheme, the Carbon Border Adjustment Mechanism, the Sustainable Products Initiative, the wider European Green Deal “Fit for 55” package, and federal and state cap-and-trade schemes in the United States. The company also explains how it tries to influence these files, describing “direct advocacy and indirectly through trade associations,” participation in the European Commission’s Clean Transition Dialogue, engagement through trade groups that are listed on the EU Transparency Register, and support for employee contributions to U.S. Political Action Committees, thereby identifying both the mechanisms used and the policymaking targets (European Commission, EU regulators, U.S. federal and state authorities). Finally, CRH spells out the concrete changes it seeks: it wants the EU ETS reforms to include an impact assessment on technical and financial feasibility, the swift operationalisation of the Carbon Border Adjustment Mechanism to curb carbon-leakage, a pan-European carbon-capture network, integration of CO₂ performance criteria in public procurement, and market-based carbon pricing and border adjustments that “create a level playing field for domestic producers and importers.” By disclosing the specific policies, methods of engagement, and desired legislative outcomes in this level of detail, the company demonstrates comprehensive transparency over its climate lobbying activities.	A