Acerinox SA

Acerinox SA discloses that its Chief Sustainability Officer is responsible for supervising and coordinating engagement activities to ensure alignment with the company's climate-related commitments established in its Sustainability Plan 2021-2025, which targets carbon neutrality by 2050. While this indicates some level of oversight, the evidence does not provide details on specific processes or mechanisms for monitoring or managing lobbying activities, nor does it address alignment of indirect lobbying through trade associations or industry bodies. Additionally, there is no mention of a recurring review process or publicly available lobbying audit/report. The company's commitment to aligning engagement activities with the Paris Agreement goals is noted, but the governance framework for lobbying is not clearly defined or detailed in the evidence provided.