Kao Corp

Kao Corp maintains a recurring monitoring process whereby "the person in charge of the environmental department checks the policymaker's and trade association's site multiple times a year," and, for operations outside Japan, local environmental staff notify headquarters of significant policy changes so they can be "deliberated by the ESG Management Committee," which serves as the formal oversight body. This approach demonstrates that both direct lobbying (through policymaker engagement) and indirect lobbying (through trade associations) are subject to structured review, and the company further underscores its intention to align its advocacy with global climate goals by confirming a "public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement." While these arrangements indicate strong governance, we found no evidence of specific criteria for assessing or adjusting participation in associations whose positions may conflict with its climate strategy, nor details on how committee decisions are implemented beyond the deliberation phase.