Hong Kong & China Gas Co Ltd

Hong Kong & China Gas Co Ltd articulates its overall ESG governance, stating that "The Towngas Board of Directors (the Board), the highest governance body, has the overall responsibility of overseeing material ESG issues" and that "The Board ESG Committee provides effective oversight of all ESG- and climate-related matters." It also affirms a public commitment to "conduct your engagement activities in line with the goals of the Paris Agreement." The company highlights external engagement, noting that "Towngas engages with a range of industry, professional bodies and public-policy think tanks to discuss major issues that especially in climate change and decarbonisation." However, these disclosures focus on general ESG oversight and commitments without articulating any specific procedures, monitoring mechanisms, or dedicated governance processes for its direct or indirect lobbying activities, nor do they identify a designated individual or body responsible for reviewing or aligning lobbying with its climate policy, and we found no evidence of a formal lobbying review or alignment procedure.