Nestle Nigeria PLC

Nestlé Nigeria PLC outlines expectations for stakeholder engagement and trade association participation but provides no apparent mechanism to ensure its lobbying activities align with its climate commitments. The company states that "we outline our expectations in the Nestlé Policy on transparent interaction with authorities and organisations" and explains that "internal guidelines contain a structured approach and recommendations for participating in industry and trade associations, helping our employees to: Understand the association landscape; Set priorities and select the relevant industry associations; and Develop rules of engagement with industry associations." However, the company does not disclose any process to review or monitor the alignment of its direct or indirect lobbying with its Net Zero roadmap or sustainability policies, nor does it name a specific individual or formal body to oversee lobbying alignment with company goals. We found no evidence of a dedicated climate-lobbying audit or of engaging industry associations to correct conflicting positions with Nestlé's climate objectives.