Mosaic Co/The

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.