Kuehne + Nagel International AG

Kuehne + Nagel discloses a basic process for keeping its policy-engagement activities in step with its climate targets, stating that it "promotes engagement with climate change platforms that are in line with our Science Based Targets and our carbon reduction path towards 2030" and that, when considering other forums, it "do[es] not engage or carefully assess the principles and reduction strategy of other non-SBTi platforms to ensure alignment." This shows the company has established a screening mechanism aimed at aligning indirect lobbying (through external platforms or associations) with its science-based climate goals and the Paris Agreement, reinforced by its public commitment that "Yes" it will "conduct [its] engagement activities in line with the goals of the Paris Agreement." However, the disclosure does not identify who within the organisation reviews or approves these decisions, nor does it describe how the assessment is carried out, how frequently it is repeated, or whether the same discipline is applied to the company's own direct lobbying; thus, the governance framework remains limited in scope and detail. We found no evidence of board-level or named executive oversight, no reference to a formal lobbying-alignment report, and no indication that the company monitors or acts on misalignments beyond the initial engagement decision.