JB Financial Group Co Ltd

JB Financial Group discloses a defined process for keeping its policy engagement aligned with its climate strategy, noting that "Internal ESG experts, ESG committees, and personnel related to internal green finance continue to check whether NZBA's strategy is consistent with JB Financial Group's climate change-related strategy"; this indicates an ongoing internal review mechanism and identifies specific oversight bodies. The group also states that it has "a public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement," showing that its lobbying intentions are explicitly tied to climate objectives. While these statements demonstrate that oversight responsibilities are assigned and a climate-aligned engagement policy exists, the disclosure does not provide detail on how the reviews are conducted, how frequently they occur, or whether the process covers indirect lobbying through trade associations, nor does it mention any corrective actions taken when misalignments are found. As a result, the governance appears moderately developed but lacks the depth and transparency seen in more comprehensive frameworks.