Atlas Copco AB

Atlas Copco provides only broad statements about aligning its external engagement with climate goals without detailing an internal governance mechanism that would ensure or monitor that alignment. It reports that it "engage[s] continually and systematically with key stakeholders to help us understand, prioritize and manage the impacts of our organization ... via memberships in international collaborations and industry initiatives" and that it has "a public commitment or position statement to conduct [its] engagement activities in line with the goals of the Paris Agreement." The company also notes that it is "fully committed to being part of the solution for a better tomorrow" and that "setting high-ambition targets at the company level helps governments to achieve their targets," but these disclosures do not specify who oversees lobbying activities, how direct or trade-association lobbying is reviewed for consistency with the targets, or what corrective actions are taken when misalignment arises. Because the disclosure is limited to high-level intentions and contains no explicit reference to oversight structures, monitoring procedures, or accountability for lobbying alignment, it indicates only a basic commitment rather than a defined governance process.