Mosaic Co/The

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Direct Lobbying Transparency

Overall Assessment	Comment	Score
Comprehensive	The Mosaic Company provides a high level of transparency around its climate-policy lobbying. It names multiple identifiable policies it has engaged on, including the Canadian federal and provincial carbon pricing backstop, the Saskatchewan OBPS-ETS, the forthcoming Canadian Clean Fuel Standard, and support for “the rights of waste heat generation under the provisions of the Public Utility Regulatory Policies Act of 1978,” giving dates, jurisdictions, and the regulatory context for each. Mosaic also describes how it lobbies and whom it targets. It details direct engagement with specific government bodies such as “the Saskatchewan Ministry of Environment” and “Environment and Climate Change Canada,” states that it files petitions with the U.S. Department of Commerce and the U.S. International Trade Commission, and explains its indirect work “through participation in industry associations” including The Fertilizer Institute, Fertilizer Canada, the Saskatchewan Mining Association, and the International Minerals Innovation Institute. Finally, the company is explicit about the outcomes it seeks: it opposes the Canadian carbon tax, arguing it would impose “an additional economic hardship on Canadian potash producers,” advocates exemptions or alternative measures for energy-intensive trade-exposed industries, champions recognition of lower-carbon Canadian potash, and promotes waste-heat recovery and other clean-energy incentives. By clearly linking these desired changes to the specific policies and mechanisms described above, Mosaic demonstrates comprehensive disclosure of its climate-related lobbying activities.	4

Lobbying Governance

Overall Assessment	Comment	Score
Moderate	Mosaic discloses a modest but identifiable framework for overseeing how its policy engagement relates to climate issues, stating that "The Environmental Health, Safety, and Sustainable Development Committee (EHSS Committee) of the Mosaic Board of Directors … provides oversight of … public policy and advocacy strategies related to EHSS issues," and confirming that this committee also "provided input on Mosaic’s GHG reduction strategy." The company further notes that "Mosaic has a process in place to carefully consider, on a case-by-case basis, the relevance of the engagement opportunities and alignment with our values and business strategies," and that it "participate[s] in key cross-sector and industry partnerships through membership and Board and/or committee involvement, which allows us to influence the work done by respective organizations in a way that is consistent with our strategy." These statements indicate both a named board-level body responsible for reviewing advocacy and an intention to align external engagements, satisfying two key elements of lobbying governance. However, the disclosure does not describe the mechanics or frequency of that review, provides no criteria for assessing trade-association positions, and offers no example of correcting or ending misaligned lobbying; it also lacks any stand-alone lobbying-alignment report or third-party audit. Consequently, while Mosaic shows some governance of both direct and indirect climate-related advocacy, the transparency and rigor of its process remain limited.	2