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Bank of Kaohsiung Co Ltd provides detailed disclosures on its climate risk management, noting that it has incorporated climate-related opportunities into its “永續發展實務守則” and established a “氣候風險管理準則” with the board and relevant committees as part of its three lines of defense. However, the company does not disclose any internal mechanisms, oversight structures, or accountability measures for governing its lobbying activities. We found no evidence of any process to align direct or indirect lobbying with its climate policy, no named individual or body responsible for reviewing lobbying alignment, and no audits or reports on political advocacy.
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