Osaka Gas Co Ltd

Osaka Gas has established a structured governance process for policy engagement by requiring that "any direct or indirect engagement activities that influence policy must be consistent with the strategies of the Group's business and climate change response," and by mandating monthly Executive Board reviews in which "trends in policies relating to climate change and our direct and indirect engagement activities are reported and shared" with the President, Vice Presidents, Directors, and heads of business units. Further oversight is provided by the ESG Committee, chaired by the "Head of ESG Promotion (Vice President Executive Officer)," and its Environmental Subcommittee, which meet four and three times annually respectively to discuss "the trends of policies relating to climate change," the Group's business plans and results, and specialized research institute surveys, ensuring that policy engagement aligns with its Carbon Neutral Vision and 2030 Long-Term Management Vision. While these disclosures indicate robust mechanisms for monitoring and accountability, we found no evidence of a publicly available audit or dedicated report on climate lobbying alignment, nor any specified criteria for reassessing or exiting external associations whose lobbying positions may conflict with the company's climate strategy.