About the report

Scope and boundaries

Consolidated data within this report covers the reporting year 2009, 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 21 major production sites (see table below). Individual Health, safety & environment facts sheets are available for each plant in the Sustainability section on Yara’s web site.
• For environmental performance data, Yara Belle Plaine (formerly Saskferco) has been included from 1 October 2008, when Yara assumed operational responsibility of this plant. This has led to a re-statement of emission and energy data for 2008.
• 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. Former Kemira GrowHow plants have been included from 1 October 2007; Yara Belle Plaine from 1 October 2008. This has led to a re-statement of safety performance data for 2007 and 2008.
• Sick leave covers employees at Yara’s production sites.
• Data on workforce composition is based on individual reports from entities and subsidiaries. This reporting procedure has caused slight deviations between the workforce composition data presented on page 23 and total workforce figures reported in Yara’s performance management system.
• Joint ventures are included where Yara has operational responsibility. Yara’s joint venture in Libya, Lifeco, will be included in health, safety and environmental performance data from 2010.

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.

Reporting plants with certification status

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; food security, climate change, energy supply 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.

Verfication

Following considerations prior to the data compilation for the Yara’s Citizenship Review 2008, Yara has chosen not to seek external assurance for its 2008 and 2009 citizenship reports, but rather to focus on improvements of reporting scope and procedures. Yara’s practices regarding external assurance will be evaluated as part of the preparation for the 2010 report.