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Champion Building Materials Co Ltd has established a structured process for sustainability reporting, as evidenced by "本報告書之資料及數據係由永續發展委員會之工作小組分派各部門撰寫報告後，經主管審核內容之正確性與完整性，再由公司治理主管進行資料彙整與編纂報告" and "永續報告書之編撰由董事會監督各項計畫及審核發行；定期每半年至少開會一次及不定期召開重大性議題討論", but the company does not disclose any governance process for lobbying activities. There is no mention of oversight, monitoring, or alignment mechanisms for either direct advocacy or indirect engagement through trade associations, and no individual or committee is identified as responsible for governing political lobbying or climate-related lobbying efforts.
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