In order to increase transparency we specify which points were answered and where you can find the information underlying each point. We continue to strive for further improvements for our 2013 reporting.
In 2011 Yara developed its approach by introducing a new strategic framework named Creating Impact. Consequently, the previous term Citizenship reporting has been updated to Impact reporting.
Our Impact Reporting for 2012 is organized in accordance with the Global Reporting Initiative (GRI) G3.1 Standard. The information below answers Section 3, Report Parameters from the GRI.
To see on overview of our reporting, please see the GRI Index.
3.1 - Reporting Period
Calendar year 2012
3.2 - Date of most recent previous report
3.3 - Reporting cycle
3.4 - Contact point for questions regarding the report or its contents
Ethics and Compliance Department – Send email
3.5 - Process of defining report content
Yara has considered three criteria in prioritizing key issues in the company’s Impact reporting:
• Relevance to core business risks and opportunities
• Significance of future and current impacts on society
• Stakeholders’ concerns
Report contents have been defined and compiled by Yara's Ethics and Compliance Department, with support and input from the company's Communications, Human Resources and HESQ departments. All data has been checked internally.
3.6/3.7/3.8 - Boundary of the report (Countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers)
Consolidated data within this report covers the reporting year 2012, unless otherwise noted. Readers should take note of the following changes and limitations to the scope and boundaries of the reporting:
• Environmental performance data covers Yara’s 24 major production sites. Yara’s plant in Pilbara, Australia, is included, as is the re-started plant in Marsa El Brega, Libya. Individual Health, Safety & Environment fact sheets are available for each plant in the Sustainability section on Yara’s web site.
• Environmental impacts from transportation and distribution have not been included, as is also the case with staff functions, wholesalers, agents, joint ventures and associated companies.
• Safety performance data covers all Yara employees and contractors’ employees working for Yara.
• Sick leave covers employees at Yara’s production sites.
• Joint ventures are included where Yara has operational responsibility. For the 2012 report this includes Yara’s joint venture in Trinidad. The ammonia plant operated by BP in Hull, UK, is not included.
• HR and LA Indicator points were not answered for sites with less than five employees, therefore the data only includes 40 countries in which we operate. Lifeco has not been included in labor data due to challenges following the plant shutdown due to the civil war in 2011.
• Employee data has been taken from Yara’s HR Information System (HRIS).
3.9 - Data measurement techniques and the bases of calculation, including assumptions and techniques underlying estimations applied to the compilations of the indicators and other information in the report. Explain any decision not to apply or substantially diverge from the GRI indicator protocols.
For the 2012 reporting Yara has used a web-based data management tool to help gather, organize and report the company's sustainability data. All calculations were made by using the GRI Sustainability Reporting Guidelines and Indicator Protocol Sets for each Indicator Section. The Environmental Performance Indicators have been calculated based on local legislative reporting requirements for each site.
3.10 - Explanations of the effect of any re-statements of information provided in earlier reports, and the reason for such re-statements (mergers/acquisitions, change of base years/periods, nature of business, measurement methods)
There have not been any re-statements of information provided in earlier reports.
3.11 - Significant changes from previous reporting periods in the scope, boundary or measurement methods applied in the report.
For the 2012 reporting, Yara has adhered closely to the GRI Sustainability Reporting Guidelines compilation, definitions, relevance and compilation technique to ensure accurate and transparent reporting. Some calculations and definitions that the company reported in the past may have changed to better match the GRI requirements. Yara has also improved the accuracy of reported data and calculations to the recommendations in the GRI guidelines.
3.12 - Table identifying the location of the standard disclosures in the report.
See GRI index
3.13 - Policy and current practice with regard to seeking external assurance for the report.
Following considerations prior to the data compilation for Yara’s Impact Reporting 2012, Yara has chosen to not seek external assurance for its 2012 Impact report, but rather to focus on improving reporting scope and procedures. Using the new data and management reporting tool, Yara hopes to be in a better position to seek external assurance in the future.