Nevertheless, there is room for Nutrien to increase its disclosure by providing more quantitative data on optimising the use of fertilisers, and setting targets to increase the sales, and research and development towards products that support optimised fertiliser use. The company also has a target to enable growers to adopt sustainable practices on 75 million acres globally by 2030. It also provides university research and nutrient management information on its eKonomics website.

The company discloses its 4R Nutrient Stewardship System in North America and Fertcare in Australia. However, the company has yet to report against its target. It also discloses a target to enable growers to adopt sustainable and productive agricultural products and practices on 75 million acres globally by 2030.

Nutrien provides advice to growers on best management practices such as environmental farm plans, integrated pest management plans, conservation tillage or no till, cover crops and crop rotation. However, there is room for Nutrien to enhance its disclosure on scope 3 emissions by providing a time-bound target to reduce its scope 3 emissions. Furthermore, it is undertaking, in collaboration with Yara and the World Business Council for Sustainable Development, a sectoral decarbonization approach for the nitrogen fertilizer sector which will be finalized in 2022. It states that it will launch programme pilots in the United States and Canada in 2021 and that its sustainability solutions pilots began in 2019. The company discloses its scope 3 initiatives, including its Carbon Programme. However, there is an opportunity for the company to externally validate its target as aligned with a 1.5-degree trajectory. Nutrien discloses a target to achieve at least a 30% reduction in its scope 1 and 2 greenhouse gas (GHG) emissions per tonne of products produced and has consistently reported quantitative reductions in scope 1 and 2 emissions. However, while the company recognises the necessity of stakeholder engagement, it does not disclose its process for identifying key stakeholders across its value chain. Moreover, the company demonstrates that it covers all three dimensions of the benchmark (environment, nutrition and social inclusion) as part of its stakeholder engagement. Furthermore, it reports that its Feeding the Future Plan is based on input from various stakeholder groups. Nutrien states that it regularly engages with stakeholders and discloses the outcomes of its stakeholder engagement as well as the integration of those outcomes into its sustainability strategy. However, there is an opportunity for Nutrien to increase its accountability for sustainable development by linking this reward system to sustainability performance on topics across all three benchmark measurement areas of environment, nutrition and social inclusion. Furthermore, its executive leadership team is impacted by corporate performance and ESG-related targets. The company has a governance system that includes the highest level responsibility and accountability for its sustainable targets.

Governance and accountability for sustainable development There is also an opportunity for Nutrien to further develop its sustainability targets in the environment and nutrition dimensions. While the company has set time-bound targets for the majority of its most relevant sustainability topics through its Feeding the Future Plan, it has yet to report progress against them and demonstrate solid reporting practice. Nutrien states it is developing an enhanced materiality process that merges strategic issues management and assesses both financial and non-financial factors.

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