American Tower Corp

American Tower demonstrates a strong governance framework for its lobbying activities, combining oversight by its Public Affairs team with board-level review to align both direct and indirect lobbying with its climate commitments. The company explains that "Our public affairs team has oversight of political, lobbying and compliance activities and has set effective internal reporting, accounting and compliance procedures to closely monitor our expenditures," and that "The Board regularly reviews our participation in trade associations and other tax-exempt organizations that engage in lobbying to determine if our involvement is consistent with the Company's business objectives." It further notes that "American Tower's Global Public Affairs Committee annually reviews the costs and benefits of membership, as well as each organization's alignment with our public policy goals," which illustrates concrete processes for ensuring that trade association engagement supports its stated climate strategy. The company also confirms a public position to conduct engagement activities "in line with the goals of the Paris Agreement." However, there is no evidence of a dedicated climate-lobbying audit or a third-party review specifically assessing alignment of its lobbying activities with its climate commitments.