Yara International ASA · Annual Report 2019 · Business model

  • Value creation
  • Reliability and completeness

Key observations:

In relation to strategy and business model, the section sets out the main positive and negative outputs and outcomes (para. 4.18 and 4.19 of the International <IR> Framework) at each stage of the value chain, both qualitatively and with quantitative data. By reporting on negative outputs and outcomes, the report shows where the company’s activities result in decreases in the capitals (para. 3.45 of the International <IR> Framework) and contributes to achieving completeness for the report, by including both positive and negative material information (para. 3.47 of the International <IR> Framework).

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