Scotts Miracle-Gro Co/The

ScottsMiracle-Gro has implemented some measures to align its policy engagement with its climate change strategy by noting that "To ensure that all our direct and indirect activities that influence policy are consistent with our climate change strategy, we participate in trade association meetings to discuss our mutual ESG goals and strategies" and that "We engage directly with a number of trade associations on a variety of ESG issues." The company also "discloses our positions on various related issues on our website and within our Corporate Responsibility Report," and states that "Our ESG strategy, including climate-related commitments, is being integrated into our business plans and led by a cross-functional ESG team." However, the company does not disclose a formal review or approval process for lobbying, nor does it name any individual or committee responsible for oversight or provide any dedicated audit or reporting on lobbying alignment. We found no evidence of a public commitment to align its engagement activities with the Paris Agreement, noting "No, and we do not plan to have one in the next two years." These disclosures indicate attention to aligning indirect policy influence with environmental commitments, but the absence of a clear governance structure or specific oversight body suggests only limited transparency and accountability in its climate lobbying governance.