3.0 Report Parameters

3.1

Reporting Period

This report primarily summarizes the activities occurring in the period of calendar year 2013, Mosaic changed our fiscal year-end to December 31, from May 31. Calendar reporting better aligns with our business cycle and with our competitors. This report is aligned with our 10-K Report for the transition period from June 1, 2013 to December 31, 2013 and our 2013 Annual Review and Business Outlook and should be read in conjunction with the information in those reports.

In this year’s GRI report, much of the information is provided on the basis of the calendar year. We departed from the fiscal year reporting, where possible, to allow for direct comparison of our sustainability data with our peers' sustainability data. As such, a significant portion of the data is for calendar year 2013. For fiscal year reporting, references in this report to a particular fiscal year are to the 12 months ended May 31 of that year. For example, “fiscal 2013” or “FY 2013” refers to the 12 months ending on May 31, 2013. In some cases we have not included historical information for every company time period. Generally, those omissions were due to concerns about data availability or consistency or because we determined that collecting such information would not add to the value of this report. Reporting generally covers actions and decisions for calendar year 2013. However, information and data from Mosaic’s inception on October 22, 2004, through the company’s year ended December 31, 2013, is also included where appropriate. This report includes entities over which Mosaic exercises majority control, including all their operations and departments that have the potential to generate significant impacts.

3.2

Date of Most Previous Report

2013.

3.3

Reporting Cycle

Annual.

3.4

Report Contact

Mr. Neil Beckingham, Sustainability Manager, can be contacted by e-mail at neil.beckingham@mosaicco.com.

3.5

Process for Defining Report Content, Including Materiality and Stakeholders

In 2013, Mosaic worked with a third-party auditor to analyze how Mosaic defines significant economic, environmental and social impacts. AccountAbility’s AA1000 Stakeholder Engagement Standard guided the review process that reflects our company's commitment to more fully inform all stakeholders on matters that influence our business and society. How we engage stakeholders—whether supportive or critical—in our communities, our industry and globally, helps us anticipate and manage complex issues and develop targets by which we measure and report our progress. Our goals and reporting will evolve as we refine our understanding and identify further material issues.

Based on the GRI definition of materiality, Mosaic has developed a set of content indicators that focuses on the role key stakeholders play in Mosaic, including our customers, employees, shareholders and communities. To meet our vision of accountability and transparency around the key indicators that Mosaic and our stakeholders consider most relevant, we focus reporting in the areas of food, environment, people, community and company, as detailed below.

Food

Helping the world grow the food it needs is what gives our business purpose. Mosaic’s continual focus on new product development ensures we can meet the unique needs of growers in every part of the world. Our products, agronomic expertise and financial support for the Mosaic Villages Project have helped smallholder farmers in Guatemala, India and eight countries in Africa move from subsistence farming to producing a surplus. Mosaic promotes the efficient use of crop nutrients so farmers can maximize crop yields and mitigate potentially negative environmental impacts stemming from improper use.

Environment

Mosaic’s crop nutrients play a crucial role in nourishing the crops that are needed to feed our growing global population, and our respect for the earth is fundamental. We demonstrate our commitment to environmental sustainability through our land reclamation and water conservation efforts, our nutrient stewardship and our cogeneration projects. Mosaic works to optimize our production processes and reduce our environmental footprint. We are also committed to educating growers on the sustainable use of our products.

People

Mosaic aims to be the employer of choice for an engaged, inclusive workforce, and we are committed to preserving a safe, healthy and respectful work environment. We are proud of our stringent safety programs for employees and contractors alike. Additionally, all Mosaic employees, service providers and contractors are held to the same high standards outlined in Mosaic’s Code of Business Conduct and Ethics.

Community

Our community investment focus is simple and direct – we seek out projects in the areas of food and water, as well as projects that benefit our local communities. As a global leader in the crop nutrient industry, Mosaic recognizes the importance of partnering with industry associations, nonprofit organizations and stakeholders, both globally and in local communities where we operate. We are proud of the long-term economic impact we make in our communities, as well as the improved profitability and quality of life we help achieve for farmers and their families.

Company

Mosaic’s sustainability goals are closely aligned with our operational and financial goals. We respond annually to the Carbon Disclosure Project and utilize the Global Reporting Initiative’s G3.1 framework with the Mining and Metals Sector Supplement to report on our environmental and sustainability performance. Mosaic is a signatory to the United Nations Global Compact, affirming our deep commitment to operate according to universally accepted principles in the areas of human rights, labor, environment and anti-corruption.

3.6

Boundary for Report

Operating units and subject matter experts from throughout Mosaic’s global enterprise provided support for data collection and analysis. These units include Phosphate operations in Florida and Louisiana and Potash operations in New Mexico and Michigan in the United States and in Saskatchewan, Canada. Our subsidiaries in Argentina, Brazil, Chile, China and India are included, unless otherwise specified.

Data collection was managed globally, geographically and at the business unit level. Our approach to data collection was based on verifiable facts within the specified boundaries. Before publication, Mosaic conducted a final validation process to ensure the accuracy of information provided. This process was supplemented by:

• Sustainability Steering Committee review of collected data and related information
• Reporting within the GRI Framework at the “A” GRI application level
• Establishing initial goals and key performance indicators for future reporting

Validation steps for data included:

• Engaging internal subject matter experts to review and analyze data
• Conducting meetings with subject matter experts to review data and the resulting analysis
• Engaging senior leadership in a review of GRI indicators before finalization
• Developing a process for consistent data collection and analysis that can be used in subsequent years and with future reports

Mosaic authorized Trucost Plc to perform a third-party verification of energy, water withdrawals and greenhouse gas emissions data and calculations (Scope 1, Scope 2 and Scope 3) for 2013. Trucost evaluated Mosaic’s data, methodologies and calculations, and provided a statement of assurance to the AA1000AS standard. For information on our investments in non-consolidated companies, please see our 10-K Report (Page F-62).

3.7

Specific Limitations on Scope or Boundary

The report covers our global operations. However, this report does not specifically cover projects where Mosaic is not the majority shareholder, or in the primary on-site project management role.

3.8

Basis for Reporting Joint Ventures, Subsidiaries, Leased Facilities, Outsource Operation and Other Entities

Information regarding Mosaic’s joint ventures and subsidiaries is detailed in our 10-K Report (Pages F-62).

3.9

Data Measurement Techniques and Bases of Calculations

Mosaic’s data management techniques and bases for calculations employed are expressed and summarized within this report and in relevant sections wherein data is reported. Mosaic collects data and performs calculations in general accordance with guidance provided by the GRI Indicator Protocols.

3.10

Explanation of the Effect of Any Restatements of Information

The following changes are pertinent:

1. Greenhouse gas emissions from purchased raw materials are restated in EN17 to reflect more updated calculation methodology (in line with international standards) for prior years 2010, 2011 and 2012.
2. A review of historical data resulted in restatement of wastewater withdrawals for the Potash business unit in EN8 for the years 2010, 2011 and 2012.
3. Brine and salt tailings generated in the Potash business unit have been restated in MM3 for the years 2010, 2011 and 2012.

3.11

Significant Changes From Previous Reporting

Beyond changes noted in 3.1, there are no other major changes from the 2013 reporting year. Mosaic strives to continuously improve our reporting standards and has reported to the following GRI Sustainability Reporting Guidelines G.3.1: Strategy and Analysis, Organizational Profile, Report Parameters, Governance, Commitments and Engagement, and the GRI Mining and Metals Sector Supplemental Indicators #MM1 through MM11.

3.12

GRI Content Index

For our full content index click here.

3.13

External Assurance

Mosaic commissioned iCompli, a division of BPA Worldwide, to provide independent third party assurance over the sustainability content within the Mosaic 2013 GRI Indicators (the “Report”, covering activities occurring in the period of calendar year 2013). This engagement has been managed in accordance with AccountAbility's AA1000AS (2008) assurance standard, where the format of the engagement was structured to meet the AA1000AS Type I (Moderate) requirements.

Mosaic authorized Trucost Plc to perform a third-party verification of energy, water withdrawals and greenhouse gas emissions data and calculations Scope 1, Scope 2 and Scope 3 emissions for 2013. Trucost evaluated Mosaic’s data, methodologies and calculations, and provided a statement of assurance to the AA1000AS standard.