Scope of the report

Scope and boundaries

Consolidated data within the Citizenship Review 2008 covers the reporting year 2008, unless otherwise noted. Readers should take note of the following changes and limitations to the scope and boundaries of the reporting:

• Environmental performance data relates only to Yara’s 20 major production sites. Impacts from transportation and distribution have not been included, as is also the case with staff functions, wholesalers, agents, joint ventures and associated companies.
• Environmental performance data for 2008 covers former Kemira GrowHow plants, not included in 2007. Yara Belle Plaine (formerly Saskferco) is not included. Yara acquired Saskferco in October 2008.
• Yara implemented a new energy data system in 2008. Energy data for the period 2004-2007 has been recalculated according to the new energy data system to allow for year-to-year comparisons.
• Safety performance data covers all Yara employees and contractors’ employees working for Yara.
• Sick leave covers employees at Yara’s production sites.
• Data on workforce composition is based on individual reports from entities and subsidiaries.

Incomplete reports from two subsidiaries have caused slight deviations between the workforce composition data presented on page 23 and total workforce figures reported in Yara’s performance management system.

Data collection

Yara’s HESQ & Product Stewardship team collects and reviews data on HESQ performance from operations, and the Human Resources team compiles relevant information on Yara’s workforce. All data is checked internally.

Materiality

Yara has considered four criteria in the prioritization of key issues in the company’s citizenship reporting:

• Relevance to core business
• Business risks and opportunities
• Significance of future and current impacts on society
• Stakeholders’ concerns

This has led Yara to address issues beyond its direct control, namely the four shaping issues; energy supply, climate change, food security and health concern. Being a global company with a considerable workforce and industrial production, Yara also prioritizes workers’ health and safety as well as environmental impacts within the company’s direct sphere of control.

Global Reporting Initiative

Yara’s corporate citizenship reporting is guided by the Global Reporting Initiative (GRI) G3 guidelines. GRI indicators have been included where possible and applicable in Yara’s Citizenship Review 2008, in the Financial Review 2008 and on the company’s web site. For more information, please visit the GRI index.

Compliance

In 2008, no material legal claim was made against Yara in respect of health, environmental or safety matters. Neither did Yara identify non-compliance with laws or regulations regarding human rights, anti-competitive behavior, marketing, customer privacy or the provision and use of products, including their health and safety impacts.