Mahindra & Mahindra Financial Services Ltd – Lobbying Governance & Transparency

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Lobbying Governance

Overall Assessment	Analysis	Score
Limited	Mahindra & Mahindra Financial Services Ltd discloses only limited elements of lobbying governance. It acknowledges that it "routinely work[s] together to advance public policies of interest to us" through several industry associations and notes that "the Company’s Senior Management has suggested improvement in governance and administration processes, policy assistance and advocacy to government and industry bodies", indicating that senior management is involved in advocacy discussions. The company also states that it holds “a public commitment or position statement to conduct [its] engagement activities in line with the goals of the Paris Agreement” and that it is "committed to [the] Science Based Target initiative", suggesting an intention to align engagement with climate-related objectives. However, the disclosures do not describe how lobbying positions are reviewed for climate consistency, provide no concrete monitoring or audit procedures for either direct or trade-association lobbying, and do not identify any board committee or named executive specifically responsible for overseeing lobbying alignment. Consequently, while a high-level commitment exists, the company does not disclose the processes, oversight structures, or enforcement mechanisms needed to demonstrate stronger governance of climate-related lobbying activities. View Sources	D

Overall Assessment

Analysis

Score

Limited

Mahindra & Mahindra Financial Services Ltd discloses only limited elements of lobbying governance. It acknowledges that it "routinely work[s] together to advance public policies of interest to us" through several industry associations and notes that "the Company’s Senior Management has suggested improvement in governance and administration processes, policy assistance and advocacy to government and industry bodies", indicating that senior management is involved in advocacy discussions. The company also states that it holds “a public commitment or position statement to conduct [its] engagement activities in line with the goals of the Paris Agreement” and that it is "committed to [the] Science Based Target initiative", suggesting an intention to align engagement with climate-related objectives. However, the disclosures do not describe how lobbying positions are reviewed for climate consistency, provide no concrete monitoring or audit procedures for either direct or trade-association lobbying, and do not identify any board committee or named executive specifically responsible for overseeing lobbying alignment. Consequently, while a high-level commitment exists, the company does not disclose the processes, oversight structures, or enforcement mechanisms needed to demonstrate stronger governance of climate-related lobbying activities.

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Lobbying Transparency

Overall Assessment	Analysis	Score
None	Mahindra & Mahindra Financial Services Ltd provides almost no transparency around climate-policy lobbying. The only information disclosed is that it collaborated with the Science Based Targets initiative on developing methodology for financial institutions’ Scope 3 emissions and benchmarking greenhouse-gas performance. The company does not identify any public policy, legislation or regulation it sought to influence, offers no description of lobbying mechanisms such as meetings, submissions or memberships aimed at policymakers, and does not articulate any policy positions or outcomes it hoped to achieve. As a result, there is no evidence that the company engages in or reports on climate-related lobbying activities.	E