Nestle Nigeria PLC – Lobbying Governance & Transparency

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Lobbying Governance

Overall Assessment	Analysis	Score
Limited	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. View Sources	D

Overall Assessment

Analysis

Score

Limited

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.

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Lobbying Transparency

Overall Assessment	Analysis	Score
None	Nestlé’s disclosures focus on general stakeholder engagement and transparency mechanisms but do not demonstrate any climate-specific lobbying activities. The company notes that “Nestlé is listed in the European Union Transparency Register which gives citizens direct access to information on who engages with decision-makers” and emphasizes its role to “assist informed decision-making” through collaboration with governments. Yet it does not name any climate-related policies or regulations it has lobbied, describe mechanisms such as meetings or correspondence targeting particular climate policymakers, or articulate specific outcomes it seeks in climate legislation. As a result, no evidence of targeted climate-policy lobbying or defined emissions-related goals is provided.	E