NSD Co Ltd – Lobbying Governance & Transparency

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Lobbying Governance

Overall Assessment	Analysis	Score
Limited	NSD Co Ltd offers only a brief reference to how it governs policy engagement, stating that for activities "with industry associations ... we report external communication in the management review of the ISO14001 management system." This indicates that external advocacy undergoes a periodic "management review," suggesting some level of oversight and a mechanism to check whether engagement aligns with the company’s wider environmental objectives. Nevertheless, the company does not disclose what criteria the review uses to test alignment with its climate commitments, whether direct lobbying activities are included, or who within the organisation is accountable for approving or escalating issues arising from the review. Apart from this single sentence, we found no evidence of a dedicated climate-lobbying policy, no description of actions taken to correct or exit misaligned trade associations, and no identification of a board committee or named executive responsible for lobbying alignment, leaving the overall governance framework only partially described. View Sources	D

Overall Assessment

Analysis

Score

Limited

NSD Co Ltd offers only a brief reference to how it governs policy engagement, stating that for activities "with industry associations ... we report external communication in the management review of the ISO14001 management system." This indicates that external advocacy undergoes a periodic "management review," suggesting some level of oversight and a mechanism to check whether engagement aligns with the company’s wider environmental objectives. Nevertheless, the company does not disclose what criteria the review uses to test alignment with its climate commitments, whether direct lobbying activities are included, or who within the organisation is accountable for approving or escalating issues arising from the review. Apart from this single sentence, we found no evidence of a dedicated climate-lobbying policy, no description of actions taken to correct or exit misaligned trade associations, and no identification of a board committee or named executive responsible for lobbying alignment, leaving the overall governance framework only partially described.

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Lobbying Transparency

Overall Assessment	Analysis	Score
None	No evidence found	E