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Visual Photonics Epitaxy Co Ltd describes a structured sustainability governance framework—highlighting that “永續議題由工作小組每季召開會議報告董事長與總經理等經營管理階層知悉” and identifying its “治理機構：董事會” alongside a dedicated “永續工作小組”—but it provides no disclosure of any governance process specific to lobbying activities. There is no mention of policies or procedures to align direct or indirect lobbying with its climate or sustainability objectives, no sign-off process for lobbying, and no named individual or body overseeing lobbying alignment. We found no evidence of how the company monitors, reviews, or enforces alignment of its advocacy efforts or trade association engagements with its stated climate goals.
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