GRI Standards Reference Table/SASB Standards Reference Tables
GRI Universal Standards
| Indicator | Disclosure Item(s) | Relevant Information |
|---|---|---|
| GRI 2: General Disclosures (2021) | ||
| 1. The organization and its reporting practices | ||
| 2-1 | Organizational details |
|
| 2-2 | Entities included in the organization’s sustainability reporting |
|
| 2-3 | Reporting period, frequency and contact point |
|
| 2-4 | Restatements of information | |
| 2-5 | External assurance | |
| 2. Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships |
|
| 2-7 | Employees |
|
| 2-8 | Workers who are not employees | - |
| 3. Governance | ||
| 2-9 | Governance structure and composition |
|
| 2-10 | Nomination and selection of the highest governance body |
|
| 2-11 | Chair of the highest governance body |
|
| 2-12 | Role of the highest governance body in overseeing the management of impacts |
|
| 2-13 | Delegation of responsibility for managing impacts |
|
| 2-14 | Role of the highest governance body in sustainability reporting |
|
| 2-15 | Conflicts of interest |
|
| 2-16 | Communication of critical concerns |
|
| 2-17 | Collective knowledge of the highest governance body | |
| 2-18 | Evaluation of the performance of the highest governance body |
|
| 2-19 | Remuneration policies |
|
| 2-20 | Process to determine remuneration |
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| 2-21 | Annual total compensation ratio | - |
| 4. Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy |
|
| 2-23 | Policy commitments |
|
| 2-24 | Embedding policy commitments |
|
| 2-25 | Processes to remediate negative impacts | - |
| 2-26 | Mechanisms for seeking advice and raising concerns |
|
| 2-27 | Compliance with laws and regulations |
|
| 2-28 | Membership associations |
|
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement |
|
| 2-30 | Collective bargaining agreements |
|
| GRI 3: Material Topics (2021) | ||
| 3-1 | Process to determine material topics |
|
| 3-2 | List of material topics |
|
| 3-3 | Management of material topics |
|
GRI Sector Standards
| Indicator | Disclosure Item(s) | Publication Place(s) |
|---|---|---|
| GRI 11: Oil and Gas Sector (2021) | ||
| 11-1 | GHG emissions |
|
| 11-2 | Climate adaptation, resilience, and transition |
|
| 11-3 | Air emissions |
|
| 11-4 | Biodiversity |
|
| 11-5 | Waste |
|
| 11-6 | Water and effluents |
|
| 11-7 | Closure and rehabilitation | - |
| 11-8 | Asset integrity and critical incident management |
|
| 11-9 | Occupational health and safety |
|
| 11-10 | Employment practices |
|
| 11-11 | Non-discrimination and equal opportunity |
|
| 11-12 | Forced labor and modern slavery |
|
| 11-13 | Freedom of association and collective bargaining |
|
| 11-14 | Economic impacts |
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| 11-15 | Local communities |
|
| 11-16 | Land and resource rights | - |
| 11-17 | Rights of indigenous peoples |
|
| 11-18 | Conflict and security |
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| 11-19 | Anti-competitive behavior |
|
| 11-20 | Anti-corruption |
|
| 11-21 | Payments to governments |
|
| 11-22 | Public policy | - |
GRI Topic Standards
| Indicator | Disclosure Item(s) | Publication Place(s) |
|---|---|---|
| Economics | ||
| Economic Performance （2016) | ||
| 201-1 | Direct economic value generated and distributed |
|
| 201-2 | Financial implications and other risks and opportunities due to climate change |
|
| 201-3 | Defined benefit plan obligations and other retirement plans |
|
| 201-4 | Financial assistance received from government | - |
| Market Presence (2016) | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | - |
| 202-2 | Proportion of senior management hired from the local community | - |
| Indirect Economic Impacts (2016) | ||
| 203-1 | Infrastructure investments and services supported |
|
| 203-2 | Significant indirect economic impacts | - |
| Procurement Practices (2016) | ||
| 204-1 | Proportion of spending on local suppliers |
|
| Anti-corruption (2016) | ||
| 205-1 | Operations assessed for risks related to corruption |
|
| 205-2 | Communication and training about anti-corruption policies and procedures |
|
| 205-3 | Confirmed incidents of corruption and actions taken |
|
| Anti-competitive Behavior (2016) | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
|
| Tax (2019) | ||
| 207-1 | Approach to tax | |
| 207-2 | Tax governance, control, and risk management | - |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - |
| 207-4 | Country-by-country reporting | - |
| Environmental | ||
| Energy (2016) | ||
| 302-1 | Energy consumption within the organization |
|
| 302-2 | Energy consumption outside of the organization |
|
| 302-3 | Energy intensity | - |
| 302-4 | Reduction of energy consumption |
|
| 302-5 | Reductions in energy requirements of products and services | - |
| Water (2018) | ||
| 303-1 | Interactions with water as a shared resource |
|
| 303-2 | Management of water discharge-related impacts |
|
| 303-3 | Water withdrawal |
|
| 303-4 | Water discharge |
|
| 303-5 | Water consumption | - |
| Biodiversity (2016) | ||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
|
| 304-2 | Significant impacts of activities, products, and services on biodiversity |
|
| 304-3 | Habitats protected or restored |
|
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - |
| Emissions (2016) | ||
| 305-1 | Direct (Scope 1) GHG emissions |
|
| 305-2 | Energy indirect (Scope 2) GHG emissions |
|
| 305-3 | Other indirect (Scope 3) GHG emissions |
|
| 305-4 | GHG emissions intensity |
|
| 305-5 | Reduction of GHG emissions |
|
| 305-6 | Emissions of ozone-depleting substances (ODS) | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
|
| Waste (2020) | ||
| 306-1 | Waste generation and significant waste-related impacts |
|
| 306-2 | Management of significant waste-related impacts |
|
| 306-3 | Waste generated |
|
| 306-4 | Waste diverted from disposal | - |
| 306-5 | Waste directed to disposal |
|
| Supplier Environmental Assessment (2016) | ||
| 308-1 | New suppliers that were screened using environmental criteria | - |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - |
| Social | ||
| Employment (2016) | ||
| 401-1 | New employee hires and employee turnover |
|
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - |
| 401-3 | Parental leave |
|
| Labor/Management Relations (2016) | ||
| 402-1 | Minimum notice periods regarding operational changes | - |
| Occupational Health and Safety (2016) | ||
| 403-1 | Occupational health and safety management system |
|
| 403-2 | Hazard identification, risk assessment, and incident investigation |
|
| 403-3 | Occupational health services | - |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety |
|
| 403-5 | Worker training on occupational health and safety |
|
| 403-6 | Promotion of worker health |
|
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
|
| 403-8 | Workers covered by an occupational health and safety management system |
|
| 403-9 | Work-related injuries |
|
| 403-10 | Work-related ill health | - |
| Training and Education (2016) | ||
| 404-1 | Average hours of training per year per employee | - |
| 404-2 | Programs for upgrading employee skills and transition assistance programs |
|
| 404-3 | Percentage of employees receiving regular performance and career development reviews |
|
| Diversity and Equal Opportunity (2016) | ||
| 405-1 | Diversity of governance bodies and employees |
|
| 405-2 | Ratio of basic salary and remuneration of women to men |
|
| Non-Discrimination (2016) | ||
| 406-1 | Incidents of discrimination and corrective actions taken |
|
| Freedom of Association and Collective Bargaining (2016) | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
|
| Child Labor (2016) | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor |
|
| Forced or Compulsory Labor (2016) | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
|
| Security Practices (2016) | ||
| 410-1 | Security personnel trained in human rights policies or procedures | - |
| Rights of Indigenous Peoples (2016) | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | - |
| Human Rights Assessment (2016) | ||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | Integrated Report (2024, p54: Integrity and Governance: Compliance and Respect for Human Rights) |
| 412-2 | Employee training on human rights policies or procedures | Integrated Report (2024, p54: Integrity and Governance: Compliance and Respect for Human Rights) |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | - |
| Local Communities (2016) | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs |
|
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - |
| Supplier Social Assessment (2016) | ||
| 414-1 | New suppliers that were screened using social criteria | - |
| 414-2 | Negative social impacts in the supply chain and actions taken | - |
| Public Policy (2016) | ||
| 415-1 | Political contributions |
|
| Customer Health and Safety (2016) | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | - |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts and services | - |
| Customer Privacy (2016) | ||
| 418-1 | Substantiated complaints concerning breeches of customer privacy and losses of customer data | - |
SASB Standards Reference Tables (Version 2023-12)
| SASB Code | Metric | Relevant Information |
|---|---|---|
| Greenhouse Gas Emissions | ||
| EM-EP-110a.1 | Gross global Scope 1 emissions, percentage methane, percentage covered under emissions-limiting regulations |
|
| EM-EP-110a.2 | Amount of gross global Scope 1 emissions from: (1) flared hydrocarbons, (2) other combustion, (3) process emissions, (4) other vented emissions and (5) fugitive emissions |
|
| EM-EP-110a.3 | Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | |
| Air Quality | ||
| EM-EP-120a.1 | Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM10) |
|
| Water Management | ||
| EM-EP-140a.1 | (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress |
|
| EM-EP-140a.2 | Volume of produced water and flowback generated; percentage (1) discharged, (2) injected, (3) recycled; hydrocarbon content in discharged water | - |
| EM-EP-140a.3 | Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals used | - |
| EM-EP-140a.4 | Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baseline | - |
| Biodiversity Impacts | ||
| EM-EP-160a.1 | Description of environmental management policies and practices for active sites | |
| EM-EP-160a.2 | (1) Number and (2) aggregate volume of hydrocarbon spills, (3) volume in Arctic, (4) volume impacting shorelines with ESI rankings 8-10, and (5) volume recovered |
|
| EM-EP-160a.3 | Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitat | - |
| Security, Human Rights & Rights of Indigenous Peoples | ||
| EM-EP-210a.1 | Percentage of (1) proved and (2) probable reserves in or near areas of conflict | - |
| EM-EP-210a.2 | Percentage of (1) proved and (2) probable reserves in or near indigenous land | - |
| EM-EP-210a.3 | Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict |
|
| Community Relations | ||
| EM-EP-210b.1 | Discussion of process to manage risks and opportunities associated with community rights and interests | - |
| EM-EP-210b.2 | (1) Number and (2) duration of nontechnical delays | - |
| Workforce Health & Safety | ||
| EM-EP-320a.1 | (1) Total recordable incident rate (TRIR), (2) fatality rate, (3) near miss frequency rate (NMFR), and (4) average hours of health, safety, and emergency response training for (a) direct employees and (b) contract employees |
|
| EM-EP-320a.2 | Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecycle | |
| Reserves Valuation & Capital Expenditures | ||
| EM-EP-420a.1 | Sensitivity of hydrocarbon reserve levels to future price projection scenarios that account for a price on carbon emissions |
|
| EM-EP-420a.2 | Estimated carbon dioxide emissions embedded in proved hydrocarbon reserves | - |
| EM-EP-420a.3 | Amount invested in renewable energy, revenue generated by renewable energy sales |
|
| EM-EP-420a.4 | Discussion of how price and demand for hydrocarbons or climate regulation influence the capital expenditure strategy for exploration, acquisition and development of assets |
|
| Business Ethics & Transparency | ||
| EM-EP-510a.1 | Percentage of (1) proved and (2) probable reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index |
|
| EM-EP-510a.2 | Description of the management system for prevention of corruption and bribery throughout the value chain | |
| Management of the Legal & Regulatory Environment | ||
| EM-EP-530a.1 | Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry | |
| Critical Incident Risk Management | ||
| EM-EP-540a.1 | Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) | - |
| EM-EP-540a.2 | Description of management systems used to identify and mitigate catastrophic and tail-end risks | |
| SASB Code | Activity Metric | Relevant Information |
|---|---|---|
| EM-EP-000.A | Production of oil | |
| EM-EP-000.A | Production of natural gas | |
| EM-EP-000.A | Production of synthetic oil |
|
| EM-EP-000.A | Production of synthetic gas |
|
| EM-EP-000.B | Number of offshore sites | |
| EM-EP-000.C | Number of terrestrial sites |
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