Sonova Holding AG

Sonova discloses a limited process to align its policy‐influencing activities with its climate change strategy, noting that "all our direct and indirect activities that influence policy are consistent with our overall strategy." In particular, it explains that "engagements with trade associations and other groups are vetted by our investor relations and communication functions, so that prior to endorsing or contributing to policy opinions, alignment to company policies, principles, and activities is checked." This demonstrates a concrete mechanism covering both direct and indirect lobbying alignment. However, the company does not disclose a named individual or formal body responsible for overseeing this lobbying alignment, nor does it describe any board‐level sign‐off, ongoing monitoring procedures beyond the functional vetting step, or a dedicated climate lobbying audit or report. We found no evidence of broader governance controls such as a climate‐lobbying review process, board sign‐off on lobbying positions, or criteria for assessing its trade association memberships for climate alignment.