Samsung Fire & Marine Insurance Co Ltd

Samsung Fire & Marine Insurance discloses a high-level commitment "to conduct your engagement activities in line with the goals of the Paris Agreement" and indicates board-level oversight by stating that its ESG Committee "serves as the highest decision-making body that develops ESG strategies and discusses and resolves matters related to ESG activities," which implies that this committee could review the company's policy engagement. This combination of a stated alignment policy and identification of a governing body suggests some structure for overseeing climate-related advocacy. However, the company does not disclose a specific procedure for monitoring or auditing either its direct lobbying or its membership in trade associations, nor does it describe how it identifies, corrects, or exits misaligned external positions. We found no evidence of a dedicated lobbying review, public alignment report, or concrete mechanisms (e.g., escalation steps, annual assessments) that would demonstrate active management of lobbying alignment. Consequently, while the presence of a Paris-aligned engagement commitment and board-level ESG governance indicates moderate disclosure, the absence of detailed processes, monitoring, and corrective actions limits the strength of its lobbying governance framework.