ChipMOS Technologies Inc

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Direct Lobbying Transparency

Overall Assessment	Comment	Score
Moderate	ChipMOS Technology provides a moderate degree of transparency about its climate-policy lobbying. It identifies the specific policy areas it worked on, notably urging the Environmental Protection Agency’s Climate Change Bureau to ensure that “greenhouse gas emission factors should align with the ISO 14064:2018 standard version” and pressing for “expediting the formulation and promotion of directions and standards for carbon levies.” The company also makes its approach and targets clear: it took part in the “2022 Climate Change Response and Net Zero Carbon Emission Trends” seminar, engaged in discussions with the Nankang Management Bureau and the Environmental Protection Agency, and submitted direct proposals to the Climate Change Bureau. By describing both the mechanisms it used—seminar participation and direct policy submissions—and the precise outcomes it wants to achieve, ChipMOS demonstrates meaningful openness, though it details only two mechanisms and two policy areas, leaving some elements of its advocacy unaddressed.	2

Lobbying Governance

Overall Assessment	Comment	Score
None	ChipMOS’s disclosures focus on membership and collaboration efforts but do not describe any governance framework for lobbying activities. Although the company states it uses “process(es) … to ensure that your engagement activities are consistent with your overall climate change strategy,” it only details activities such as participating in the “Power Saving Alliance” and forming a “carbon reduction cycle model” under the “2050 Net Zero Pathway.” These examples illustrate operational and alliance-based engagement rather than oversight of policy advocacy. The evidence notes that “ChipMOS is a member of the TSIA and we comply with TSIA regulations” and that it “follow[s] TASS regulations,” but we found no evidence of a policy or procedure to monitor, sign off, or align its lobbying—direct or indirect—with its climate goals, nor any named individual or body responsible for reviewing the alignment of lobbying activities with company objectives.	0