General Motors Co

General Motors Co. has established a structured process for ensuring its direct and indirect lobbying aligns with its climate commitments, with oversight by its Board of Directors through the Governance and Corporate Responsibility Committee and senior executives, but the company does not disclose a dedicated audit specifically evaluating its climate lobbying alignment. The Governance and Corporate Responsibility Committee "oversees the Company's development of ESG initiatives, strategies, policies and practices related to matters of sustainability and corporate responsibility" and "conducts annual reviews of ESG reporting standards, lobbying activities, corporate philanthropy and human rights," while the Committee "receives regular reports regarding GM's policy priorities and reviews the company's political engagement strategy, including political contributions and lobbying expenditures made during the past year." At the management level, the Executive Vice President for Policy, Cyber and Legal and the Vice President, Global Public Policy have responsibility for day-to-day oversight. GM has also defined a process for ensuring alignment across its trade associations and coalitions, stating that "GM regularly assesses alignment of their positions and advocacy strategy with our company's priorities and values" and "engages directly with organizations, including for example the U.S. Chamber of Commerce Environmental Affairs and Sustainability group, to collaborate on the development of policy positions and recommendations that support the goals of the Paris Agreement." The company further strengthens transparency by publishing annual reports of political contributions, filing quarterly Lobbying Disclosure Act reports and state-level reports, but we found no evidence of a dedicated third-party audit or report specifically assessing the alignment of its climate-related lobbying activities.