Accor SA

Accor SA has established clear oversight for its direct lobbying activities, noting that "the person in charge of Accor's responsible lobbying is the Chief Sustainability Officer who is also in charge of the operational monitoring of the sustainability strategy PLANET 21" and that this officer "ensures consistency between the external engagement and Accor's strategy." The company explains that "tools and processes are designed at global headquarters and then deployed in the hotels" so that every action aligns with its global climate commitments. In addition, the Appointments, Compensation and CSR Committee and the Ethics, Compliance and Sustainable Development Committee review CSR policy guidelines, and the Carbon Steering Committee plus its Project Management Office drive carbon‐strategy implementation. However, Accor does not disclose any processes for governing indirect lobbying through trade or industry associations, and there is no publicly available audit or third‐party review evaluating how its climate‐related lobbying aligns with its stated objectives.