United Parcel Service Inc

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Direct Lobbying Transparency

Overall Assessment	Comment	Score
Comprehensive	United Parcel Service, Inc. provides a very high level of transparency around its climate-related lobbying. The company identifies multiple, concrete pieces of legislation and regulatory proposals it has worked on, including the Renewable Diesel and Sustainable Aviation Fuel Parity Act, federal and state bills to allow testing of truck-platooning and to permit twin 33-foot trailers, incentives for alternative-fuel charging infrastructure and sustainable aviation fuel production, and the U.S. Securities and Exchange Commission’s proposed mandatory climate-risk and Scope 3 emissions disclosure rule. It explains exactly how it seeks to influence these measures: the Public Affairs department coordinates engagements with federal, state and local governments, the company files quarterly Lobbying Disclosure Act reports that list the “specific pieces of legislation that were the topic of communications,” it has “submitted a letter to the SEC” supporting the disclosure rule, it belongs to trade associations such as Airlines for America, the American Trucking Associations and the Low Carbon Fuels Coalition, and it has “participated in the CERT coalition to achieve federal legislation to permit longer combination tractor trailers.” UPS also sets out the concrete outcomes it pursues—advocating “data-based policies that encourage the adoption of low-carbon fuels in a technology-neutral manner,” seeking 2 billion gallons of SAF available to U.S. aircraft operators by 2030, requesting incentives and rebates to lower the cost of zero-emission vehicles, asking the SEC to adjust thresholds while retaining mandatory Scope 3 disclosure, and obtaining state approvals to pilot platooning technology. By clearly naming the policies, detailing both direct and indirect engagement channels, identifying the policymaking bodies addressed, and spelling out the specific legislative or regulatory changes it wants to see, UPS demonstrates comprehensive disclosure of its climate lobbying activities.	4

Lobbying Governance

Overall Assessment	Comment	Score
Comprehensive	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.	4