Our approach

Yara agronomist and farmer in grape farm

What gets measured gets managed. That is why we manage and measure our value creation along the four pillars of People, Planet, Prosperity, and Governance.

Our reporting reflects the way we manage our performance – holistically.


Topics that matter most to Yara

Farmer carrying a bag of fertilizer in lettuce field

At Yara, we want to direct our attention and efforts to the topics that truly matter to our value creation and to our stakeholders. We are conscious of the fact that risks and opportunities can be material from both a financial and non-financial perspective, recognizing the concept of double materiality.


Strategy scorecard

Our Strategy scorecard shows the KPIs we use to measure the progress on the execution of our corporate strategy.

People icon People 


Yara KPI Measure 2021 2025 Target

Strive towards zero accidents

TRI 1.0 <1.0

Engagement index

 Index 79 Top quartile
Diversity and inclusion index Index 77 Top quartile
Female senior managers* % 29 40


* The definition of the KPI was updated during 2021, and the target performance was changed from 35% to 40%.

Planet icon Planet 


Yara KPI

Measure 2021 2025 Target

Energy efficiency*

GJ/t NH3 33.4 32.7

GHG emissions, intensity

t CO2e /t N 3.0 2.7
GHG emissions, scope 1+2** Mt CO2e 17.5 13.0
Active hectares*** MHa 8.2 150
Carbon marketplace     Tbd

* Energy efficiency target is for 2023
** GHG absolute emissions scope 1+2 target is a 30% reduction by 2030 from a 2019 baseline
*** Cropland with digital farming user activity within defined frequency parameters

Prosperity icon Prosperity 


Yara KPI Measure 2021 2025 Target

Ammonia production*

Mt 7.8 8.9

Finished fertilizer production*

Mt 21.8 23.9
Premium generated MUSD 280 N/A
Revenues from new business models MUSD 11 1,500
Revenues from online sales MUSD 4 1,200
Working capital** Days 83 92
Capital return (ROIC)** % 7.9 >10
Fixed costs** MUSD 2,487


Capex*** BUSD 0.9 1.2
Net debt/EBITDA** Ratio 1.36 1.5-2.0
MSCI rating Score A A
Sustainalytics rating Score Med Med

* Target is for 2023
** See page 255 for definitions, explanations, and reconciliations of Alternative Performance
Measures (APMs).
*** CAPEX max 1.2 for 2022 onwards (including maintenance)