Impact report 2013

Report parameters 2014

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 2015 reporting.

Our Impact Reporting for 2014 is organized in accordance with the Global Reporting Initiative (GRI) G3.1 Standard. The information below answers Section 3, Report Parameters from the GRI.

GRI index

To see on overview of our reporting, please see the GRI Index.

3.1 Reporting period (e.g., fiscal/calendar year) for information provided. 

Calendar year 2014.

3.2 Date of most recent previous report (if any).

April 2014

3.3 Reporting cycle (annual, biennial, etc.)


3.4 Contact point for questions regarding the report or its contents.

Ethics and Compliance Department - Send email

3 Report Parameters (Report scope and boundary)

3.5 Process for defining report content, including

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 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.

• Environmental performance data covers Yara's major chemical production sites. The production sites acquired from Bunge in Brazil in late 2013 are included, but the production site in Cartagena, Columbia is not yet included (acquisition completed late 2014).

• Environmental impacts from transportation and distribution have not been included, as is also the case for staff functions, wholesalers, agents and associated companies.

• Safety performance data covers all Yara employees and contractors working for Yara.

• Joint ventures are included where Yara has operational responsibility. For the 2014 report this includes Yara's joint ventures inTrinidad, Libya and Pilbara, Australia. (Reference years' data of 2012-2013 for the Libyan plant is adjusted.) The joint venture plants in UK and Qatar or the ammonia plant operated by BP in Hull, UK, are not included. Galvani is partially included (LA1). As Galvani is a recent acquisition, more detailed information is currently not available.

• HR and LA Indicator points were not answered for sites with less than five employees, therefore the data only includes 50 countries in which we operate

3.7 State any specific limitations on the scope or boundary of the report

See 3.6

3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.

See 3.6

3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.

For the 2014 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 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods).

Emissions figures for the environmental reporting have be re-adjusted for the 5-year period illustrated by graphs. During the 2013 reporting period, figures from the Libyan joint venture, Lifeco, were unavailable due to civil unrest. As data have become available these figures have been merged into the 2014 reporting also for previous years.

3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.

For the 2014 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 been changed to better match the GRI requirements. Yara has also improved the accuracy of reported data and calculations in keeping with the recommendations in the GRI guidelines.

3 Report Parameters (GRI content index)

3.12 Table identifying the location of the Standard Disclosures in the report.

See GRI Index

3 Report Parameters (Assurance)

3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).

Our external auditor, Deloitte, has performed an independent assurance on the Yara GRI Reporting 2014.

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