United Parcel Service Inc

United Parcel Service has established a comprehensive climate lobbying governance framework that combines high-level oversight with detailed reporting: UPS's Chief Corporate Affairs Officer "regularly reports to the Nominating and Corporate Governance Committee regarding UPS's sustainability efforts and lobbying activities," and the Board "monitors UPS's memberships in trade associations and other tax-exempt organizations that engage in lobbying." UPS makes clear that "we work to ensure that ... direct lobbying and that of our trade associations, remains aligned with our emissions reduction and climate goals," and it requires "prior approval of the UPS Public Affairs Department" alongside regular Committee reviews of trade association memberships to ensure consistency with its climate objectives. Furthermore, UPS publishes a dedicated "Climate Lobbying Report" that "provides an overview of the climate goals and climate policy principles that inform the climate lobbying activities in which UPS engaged, both directly and indirectly, through trade associations in 2023." While this indicates strong governance covering both direct and indirect lobbying, the company does not disclose any independent, third-party audit assessing its climate lobbying alignment.