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HK
Helen Kelly
Standards Database
2
Disclosure Number - G
Disclosure Name - G
Standard Number - G
Standard Name - G
Requirement Reference - Q
Requirements - Q
Referred Disclosure Number - M
Referred Disclosure - M
Effective Date - M
Year - M
Framework - M
Type - M
Applicable Roles - M
- M
Sector - G
1
2-1
Organizational Details
GRI-2
General Disclosures
2-1-a
report its legal name
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
2
2-1
Organizational Details
GRI-2
General Disclosures
2-1-b
report its nature of ownership and legal form
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
3
2-1
Organizational Details
GRI-2
General Disclosures
2-1-c
report the location of its headquarters
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
4
2-1
Organizational Details
GRI-2
General Disclosures
2-1-d
report its countries of operation
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
5
2.2
Entities included in the organization’s sustainability reporting
GRI-2
General Disclosures
2-2-a
list all its entities included in its sustainability reporting
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
6
2.2
Entities included in the organization’s sustainability reporting
GRI-2
General Disclosures
2-2-b
if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
7
2-3
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-a
specify the reporting period for, and the frequency of, its sustainability reporting;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
8
2-3
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-b
specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
9
2-3
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-c
report the publication date of the report or reported information;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
10
2-3
Reporting period, frequency and contact point
GRI-2
General Disclosures
2-3-d
specify the contact point for questions about the report or reported information.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
11
2-4
Restatements of information
GRI-2
General Disclosures
2-4-a
report restatements of information made from previous reporting periods and explain:
the reasons for the restatements;
the effect of the restatements.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
12
2-5
External assurance
GRI-2
General Disclosures
2-5-a
describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
13
2-6
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-a
report the sector(s) in which it is active;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
14
2-7
Employees
GRI-2
General Disclosures
2-7-a
report the total number of employees, and a breakdown of this total by gender and by region;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
15
2-8
Workers who are not employees
GRI-2
General Disclosures
2-8-a
report the total number of workers who are not employees and whose work is controlled by the organization and describe:
the most common types of worker and their contractual relationship with the organization;
the type of work they perform;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
16
2-9
Governance structure and composition
GRI-2
General Disclosures
2-9-a
describe its governance structure, including committees of the highest governance body;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
17
2-10
Nomination and selection of the highest governance body
GRI-2
General Disclosures
2-10-a
describe the nomination and selection processes for the highest governance body and its committees;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
18
2-11
Chair of the highest governance body
GRI-2
General Disclosures
2-11-a
report whether the chair of the highest governance body is also a senior executive in the organization;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
19
2-12
Role of the highest governance body in overseeing the management of impacts
GRI-2
General Disclosures
2-12-a
describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
20
2-13
Delegation of responsibility for managing impacts
GRI-2
General Disclosures
2-13-a
describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including:
whether it has appointed any senior executives with responsibility for the management of impacts;
whether it has delegated responsibility for the management of impacts to other employees;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
21
2-14
Role of the highest governance body in sustainability reporting
GRI-2
General Disclosures
2-14-a
report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
22
2-15
Conflicts of interest
GRI-2
General Disclosures
2-15-a
describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
23
2-16
Communication of critical concerns
GRI-2
General Disclosures
2-16-a
describe whether and how critical concerns are communicated to the highest governance body;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
24
2-17
Collective knowledge of the highest governance body
GRI-2
General Disclosures
2-17-a
report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
25
2-18
Evaluation of the performance of the highest governance body
GRI-2
General Disclosures
2-18-a
describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
26
2-19
Remuneration policies
GRI-2
General Disclosures
2-19-a
describe the remuneration policies for members of the highest governance body and senior executives, including:
fixed pay and variable pay;
sign-on bonuses or recruitment incentive payments;
termination payments;
clawbacks;
retirement benefits;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
27
2-20
Process to determine remuneration
GRI-2
General Disclosures
2-20-a
describe the process for designing its remuneration policies and for determining remuneration, including:
whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration;
how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration;
whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
28
2-21
Annual total compensation ratio
GRI-2
General Disclosures
2-21-a
report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees (excluding the highest-paid individual);
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
29
2-22
Statement on sustainable development strategy
GRI-2
General Disclosures
2-22-a
report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
30
2-23
Policy commitments
GRI-2
General Disclosures
2-23-a
describe its policy commitments for responsible business conduct, including:
the authoritative intergovernmental instruments that the commitments reference;
whether the commitments stipulate conducting due diligence;
whether the commitments stipulate applying the precautionary principle;
whether the commitments stipulate respecting human rights;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
31
2-24
Embedding policy commitments
GRI-2
General Disclosures
2-24-a
describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including:
how it allocates responsibility to implement the commitments across different levels within the organization;
how it integrates the commitments into organizational strategies, operational policies, and operational procedures;
how it implements its commitments with and through its business relationships;
training that the organization provides on implementing the commitments.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
32
2-25
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-a
describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
33
2-26
Mechanisms for seeking advice and raising concerns
GRI-2
General Disclosures
2-26-a
describe the mechanisms for individuals to:
seek advice on implementing the organization’s policies and practices for responsible business conduct;
raise concerns about the organization’s business conduct.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
34
2-27
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-a
report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by:
instances for which fines were incurred;
instances for which non-monetary sanctions were incurred;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
35
2-28
Membership associations
GRI-2
General Disclosures
2-28-a
report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
36
2-29
Approach to stakeholder engagement
GRI-2
General Disclosures
2-29-a
describe its approach to engaging with stakeholders, including:
the categories of stakeholders it engages with, and how they are identified;
the purpose of the stakeholder engagement;
how the organization seeks to ensure meaningful engagement with stakeholders.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
37
2-30
Collective bargaining agreements
GRI-2
General Disclosures
2-30-a
report the percentage of total employees covered by collective bargaining agreements;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
38
2.2
Entities included in the organization’s sustainability reporting
GRI-2
General Disclosures
2-2-c
if the organization consists of multiple entities, explain the approach used for consolidating the information, including:
whether the approach involves adjustments to information for minority interests;
how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities;
whether and how the approach differs across the disclosures in this Standard and across material topics.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
39
2-5
External assurance
GRI-2
General Disclosures
2-5-b
if the organization’s sustainability reporting has been externally assured:
provide a link or reference to the external assurance report(s) or assurance statement(s);
describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
describe the relationship between the organization and the assurance provider.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
40
2-6
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-b
describe its value chain, including:
the organization’s activities, products, services, and markets served;
the organization’s supply chain;
the entities downstream from the organization and their activities;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
41
2-6
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-c
report other relevant business relationships;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
42
2-6
Activities, value chain and other business relationships
GRI-2
General Disclosures
2-6-d
describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
43
2-7
Employees
GRI-2
General Disclosures
2-7-b
report the total number of:
permanent employees, and a breakdown by gender and by region;
temporary employees, and a breakdown by gender and by region;
non-guaranteed hours employees, and a breakdown by gender and by region;
full-time employees, and a breakdown by gender and by region;
part-time employees, and a breakdown by gender and by region;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
44
2-7
Employees
GRI-2
General Disclosures
2-7-c
describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:
in head count, full-time equivalent (FTE), or using another methodology;
at the end of the reporting period, as an average across the reporting period, or using another methodology;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
45
2-7
Employees
GRI-2
General Disclosures
2-7-d
report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
46
2-7
Employees
GRI-2
General Disclosures
2-7-e
describe significant fluctuations in the number of employees during the reporting period and between reporting periods.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
47
2-8
Workers who are not employees
GRI-2
General Disclosures
2-8-b
the number of workers who are not employees is reported:
in head count, full-time equivalent (FTE), or using another methodology;
at the end of the reporting period, as an average across the reporting period, or
using another methodology;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
48
2-8
Workers who are not employees
GRI-2
General Disclosures
2-8-c
describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
49
2-9
Governance structure and composition
GRI-2
General Disclosures
2-9-b
list the committees of the highest governance body that are responsible for decision- making on and overseeing the management of the organization’s impacts on the economy, environment, and people;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
50
2-9
Governance structure and composition
GRI-2
General Disclosures
2-9-c
describe the composition of the highest governance body and its committees by:
executive and non-executive members;
independence;
tenure of members on the governance body;
number of other significant positions and commitments held by each member, and the nature of the commitments;
gender;
under-represented social groups;
competencies relevant to the impacts of the organization;
stakeholder representation.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
51
2-10
Nomination and selection of the highest governance body
GRI-2
General Disclosures
2-10-b
describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration:
views of stakeholders (including shareholders);
diversity;
independence;
competencies relevant to the impacts of the organization.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
52
2-11
Chair of the highest governance body
GRI-2
General Disclosures
2-11-b
if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
53
2-12
Role of the highest governance body in overseeing the management of impacts
GRI-2
General Disclosures
2-12-b
describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people, including:
whether and how the highest governance body engages with stakeholders to support these processes;
how the highest governance body considers the outcomes of these processes;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
54
2-12
Role of the highest governance body in overseeing the management of impacts
GRI-2
General Disclosures
2-12-c
describe the role of the highest governance body in reviewing the effectiveness of the organization’s processes as described in 2-12-b, and report the frequency of this review.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
55
2-13
Delegation of responsibility for managing impacts
GRI-2
General Disclosures
2-13-b
describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
56
2-14
Role of the highest governance body in sustainability reporting
GRI-2
General Disclosures
2-14-b
if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
57
2-15
Conflicts of interest
GRI-2
General Disclosures
2-15-b
report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to:
cross-board membership;
cross-shareholding with suppliers and other stakeholders;
existence of controlling shareholders;
related parties, their relationships, transactions, and outstanding balances.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
58
2-16
Communication of critical concerns
GRI-2
General Disclosures
2-16-b
report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
59
2-18
Evaluation of the performance of the highest governance body
GRI-2
General Disclosures
2-18-b
report whether the evaluations are independent or not, and the frequency of the evaluations;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
60
2-18
Evaluation of the performance of the highest governance body
GRI-2
General Disclosures
2-18-c
describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
61
2-19
Remuneration policies
GRI-2
General Disclosures
2-19-b
describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
62
2-20
Process to determine remuneration
GRI-2
General Disclosures
2-20-b
report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
63
2-21
Annual total compensation ratio
GRI-2
General Disclosures
2-21-b
report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
64
2-21
Annual total compensation ratio
GRI-2
General Disclosures
2-21-c
report contextual information necessary to understand the data and how the data has been compiled.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
65
2-23
Policy commitments
GRI-2
General Disclosures
2-23-b
describe its specific policy commitment to respect human rights, including:
the internationally recognized human rights that the commitment covers;
the categories of stakeholders, including at-risk or vulnerable groups, that the
organization gives particular attention to in the commitment;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
66
2-23
Policy commitments
GRI-2
General Disclosures
2-23-c
provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
67
2-23
Policy commitments
GRI-2
General Disclosures
2-23-d
report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
68
2-23
Policy commitments
GRI-2
General Disclosures
2-23-e
report the extent to which the policy commitments apply to the organization’s activities and to its business relationships;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
69
2-23
Policy commitments
GRI-2
General Disclosures
2-23-f
describe how the policy commitments are communicated to workers, business partners, and other relevant parties.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
70
2-25
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-b
describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
71
2-25
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-c
describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
72
2-25
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-d
describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
73
2-25
Processes to remediate negative impacts
GRI-2
General Disclosures
2-25-e
describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
74
2-27
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-b
report the total number and the monetary value of fines for instances of non- compliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:
fines for instances of non-compliance with laws and regulations that occurred in the current reporting period;
fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
75
2-27
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-c
describe the significant instances of non-compliance;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
76
2-27
Compliance with laws and regulations
GRI-2
General Disclosures
2-27-d
describe how it has determined significant instances of non-compliance.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
77
2-30
Collective bargaining agreements
GRI-2
General Disclosures
2-30-b
for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 2 General Disclosures 2021.pdf
​
78
3-1
Process to determine material topics
GRI-3
Material Topics
3-1-a
describe the process it has followed to determine its material topics, including:
how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;
how it has prioritized the impacts for reporting based on their significance;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
79
3-2
List of material topics
GRI-3
Material Topics
3-2-a
list its material topics;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
80
3-3
Management of material topics
GRI-3
Material Topics
3-3-a
describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
81
3-1
Process to determine material topics
GRI-3
Material Topics
3-1-b
specify the stakeholders and experts whose views have informed the process of determining its material topics.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
82
3-2
List of material topics
GRI-3
Material Topics
3-2-b
report changes to the list of material topics compared to the previous reporting period.
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
83
3-3
Management of material topics
GRI-3
Material Topics
3-3-b
report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
84
3-3
Management of material topics
GRI-3
Material Topics
3-3-c
describe its policies or commitments regarding the material topic;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
85
3-3
Management of material topics
GRI-3
Material Topics
3-3-d
describe actions taken to manage the topic and related impacts, including:
actions to prevent or mitigate potential negative impacts;
actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
actions to manage actual and potential positive impacts;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
86
3-3
Management of material topics
GRI-3
Material Topics
3-3-e
report the following information about tracking the effectiveness of the actions taken:
processes used to track the effectiveness of the actions;
goals, targets, and indicators used to evaluate progress;
the effectiveness of the actions, including progress toward the goals and targets;
lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
87
3-3
Management of material topics
GRI-3
Material Topics
3-3-f
describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).
​
​
1/1/2023
2021
GRI
Universal
​
GRI 3 Material Topics 2021.pdf
​
88
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
89
11-2
Climate adaptation, resilience, and transition
GRI-11
Oil and Gas Sector
11.2.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
90
11-3
Air emissions
GRI-11
Oil and Gas Sector
11.3.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
91
11-4
Biodiversity
GRI-11
Oil and Gas Sector
11.4.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
92
11-5
Waste
GRI-11
Oil and Gas Sector
11.5.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
93
11-6
Water and Effluents
GRI-11
Oil and Gas Sector
11.6.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
94
11-7
Closure and Rehabilitation
GRI-11
Oil and Gas Sector
11.7.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
95
11-8
Asset integrity and critical incident management
GRI-11
Oil and Gas Sector
11.8.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
96
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
97
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
98
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
99
11-12
Forced labor and modern slavery
GRI-11
Oil and Gas Sector
11.12.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
100
11-13
Freedom of association and collective bargaining
GRI-11
Oil and Gas Sector
11.13.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
101
11-14
Economic impacts
GRI-11
Oil and Gas Sector
11.14.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
102
11-15
Local communities
GRI-11
Oil and Gas Sector
11.15.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
103
11-16
Land and resource rights
GRI-11
Oil and Gas Sector
11.16.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
104
11-17
Rights of indigenous peoples
GRI-11
Oil and Gas Sector
11.17.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
105
11-18
Conflict and security
GRI-11
Oil and Gas Sector
11.18.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
106
11-19
Anti-competitive behavior
GRI-11
Oil and Gas Sector
11.19.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
107
11-20
Anti-corruption
GRI-11
Oil and Gas Sector
11.20.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
108
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
109
11-22
Public policy
GRI-11
Oil and Gas Sector
11.22.1
​
3-3
Management of material topics
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
110
​
​
​
​
​
​
​
​
​
​
​
​
​
​
111
302-1
Energy consumption within the organization
GRI-302
Energy
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 302 Energy 2016.pdf
Oil and Gas
112
302-2
Energy consumption outside of the organization
GRI-302
Energy
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 302 Energy 2016.pdf
Oil and Gas
113
302-3
Energy intensity
GRI-302
Energy
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 302 Energy 2016.pdf
Oil and Gas
114
305-1
Direct (Scope 1) GHG emissions
GRI-305
Emissions
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 305 Emissions 2016.pdf
Oil and Gas
115
305-2
Energy indirect (Scope 2) GHG emissions
GRI-305
Emissions
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 305 Emissions 2016.pdf
Oil and Gas
116
305-3
Other indirect (Scope 3) GHG emissions
GRI-305
Emissions
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 305 Emissions 2016.pdf
Oil and Gas
117
305-4
GHG emissions intensity
GRI-305
Emissions
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 305 Emissions 2016.pdf
Oil and Gas
118
201-2
Financial implications and other risks and opportunities due to climate change
GRI-201
Economic Performance
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 201 Economic Performance 2016.pdf
Oil and Gas
119
305-5
Reduction of GHG emissions
GRI-305
Emissions
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 305 Emissions 2016.pdf
Oil and Gas
120
305-7
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI-305
Emissions
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 305 Emissions 2016.pdf
Oil and Gas
121
416-1
Assessment of the health and safety impacts of product and service categories
GRI-416
Customer Health and Safety
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 416 Customer Health and Safety 2016.pdf
Oil and Gas
122
415-1
Political contributions
GRI-415
Public Policy
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 415 Public Policy 2016.pdf
Oil and Gas
123
201-4
Financial assistance received from government
GRI-201
Economic Performance
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 201 Economic Performance 2016.pdf
Oil and Gas
124
207-1
Approach to tax
GRI-207
Tax
​
​
​
​
1/1/2021
2019
GRI
Topic
​
GRI 207 Tax 2019.pdf
Oil and Gas
125
207-2
Tax governance, control, and risk management
GRI-207
Tax
​
​
​
​
1/1/2021
2019
GRI
Topic
​
GRI 207 Tax 2019.pdf
Oil and Gas
126
207-3
Stakeholder engagement and management of concerns related to tax
GRI-207
Tax
​
​
​
​
1/1/2021
2019
GRI
Topic
​
GRI 207 Tax 2019.pdf
Oil and Gas
127
207-4
Country-by-country reporting
GRI-207
Tax
​
​
​
​
1/1/2021
2019
GRI
Topic
​
GRI 207 Tax 2019.pdf
Oil and Gas
128
205-1
Operations assessed for risks related to corruption
GRI-205
Anti-corruption
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 205 Anti-corruption 2016.pdf
Oil and Gas
129
205-2
Communication and training about anti-corruption policies and procedures
GRI-205
Anti-corruption
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 205 Anti-corruption 2016.pdf
Oil and Gas
130
205-3
Confirmed incidents of corruption and actions taken
GRI-205
Anti-corruption
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 205 Anti-corruption 2016.pdf
Oil and Gas
131
206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI-206
Anti-competitive Behavior
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 206 Anti-competitive Behavior 2016.pdf
Oil and Gas
132
410-1
Security personnel trained in human rights policies or procedures
GRI-410
Security Practices
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 410 Security Practices 2016.pdf
Oil and Gas
133
413-1
Operations with local community engagement, impact assessments, and development programs
GRI-413
Local Communities
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 413 Local Communities 2016.pdf
Oil and Gas
134
413-2
Operations with significant actual and potential negative impacts on local communities
GRI-413
Local Communities
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 413 Local Communities 2016.pdf
Oil and Gas
135
411-1
Incidents of violations involving rights of indigenous peoples
GRI-411
Rights of Indigenous Peoples
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 411 Rights of Indigenous Peoples 2016.pdf
Oil and Gas
136
204-1
Proportion of spending on local suppliers
GRI-204
Procurement Practices
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 204 Procurement Practices 2016.pdf
Oil and Gas
137
203-2
Significant indirect economic impacts
GRI-203
Indirect Economic Impacts
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 203 Indirect Economic Impacts 2016.pdf
Oil and Gas
138
203-1
Infrastructure investments and services supported
GRI-203
Indirect Economic Impacts
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 203 Indirect Economic Impacts 2016.pdf
Oil and Gas
139
201-1
Direct economic value generated and distributed
GRI-201
Economic Performance
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 201 Economic Performance 2016.pdf
Oil and Gas
140
407-1
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
GRI-407
Freedom of Association and Collective Bargaining
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 407 Freedom of Association and Collective Bargaining 2016.pdf
Oil and Gas
141
414-1
New suppliers that were screened using social criteria
GRI-414
Supplier Social Assessment
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 414 Supplier Social Assessment 2016.pdf
Oil and Gas
142
414-2
Negative social impacts in the supply chain and actions taken
GRI-414
Supplier Social Assessment
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 414 Supplier Social Assessment 2016.pdf
Oil and Gas
143
404-1
Average hours of training per year per employee
GRI-404
Training and Education
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 404 Training and Education 2016.pdf
Oil and Gas
144
401-1
New employee hires and employee turnover
GRI-401
Employment
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 401 Employment 2016.pdf
Oil and Gas
145
401-2
Benefits provided to full-time employees that are not provided to temporary or part- time employees
GRI-401
Employment
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 401 Employment 2016.pdf
Oil and Gas
146
401-3
Parental leave
GRI-401
Employment
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 401 Employment 2016.pdf
Oil and Gas
147
403-1
Occupational health and safety management system
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
148
306-3
Significant Spills
GRI-306
Effluents and Waste
​
​
​
​
7/1/2018
2016
GRI
Topic
​
gri-306-effluents-and-waste-2016.pdf
​
149
402-1
Minimum notice periods regarding operational changes
GRI-402
Labor/Management Relations
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 402 LaborManagement Relations 2016.pdf
Oil and Gas
150
303-1
Interactions with water as a shared resource
GRI-303
Water and Effluents
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 303 Water and Effluents 2018.pdf
Oil and Gas
151
303-2
Management of water discharge- related impacts
GRI-303
Water and Effluents
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 303 Water and Effluents 2018.pdf
Oil and Gas
152
303-3
Water withdrawal
GRI-303
Water and Effluents
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 303 Water and Effluents 2018.pdf
Oil and Gas
153
303-4
Water discharge
GRI-303
Water and Effluents
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 303 Water and Effluents 2018.pdf
Oil and Gas
154
303-5
Water consumption
GRI-303
Water and Effluents
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 303 Water and Effluents 2018.pdf
Oil and Gas
155
306-1
Waste generation and significant waste-related impacts
GRI-306
Waste
​
​
​
​
1/1/2022
2020
GRI
Topic
​
GRI 306 Waste 2020.pdf
Oil and Gas
156
306-2
Management of significant waste- related impacts
GRI-306
Waste
​
​
​
​
1/1/2022
2020
GRI
Topic
​
GRI 306 Waste 2020.pdf
Oil and Gas
157
306-3
Waste generated
GRI-306
Waste
​
​
​
​
1/1/2022
2020
GRI
Topic
​
GRI 306 Waste 2020.pdf
Oil and Gas
158
306-3
Significant Spills
GRI-306
Effluents and Waste
​
​
​
​
7/1/2018
2016
GRI
Topic
​
gri-306-effluents-and-waste-2016.pdf
​
159
306-4
Waste diverted from disposal
GRI-306
Waste
​
​
​
​
1/1/2022
2020
GRI
Topic
​
GRI 306 Waste 2020.pdf
Oil and Gas
160
306-5
Waste directed to disposal
GRI-306
Waste
​
​
​
​
1/1/2022
2020
GRI
Topic
​
GRI 306 Waste 2020.pdf
Oil and Gas
161
304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
GRI-304
Biodiversity
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 304 Biodiversity 2016.pdf
Oil and Gas
162
304-2
Significant impacts of activities, products and services on biodiversity
GRI-304
Biodiversity
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 304 Biodiversity 2016.pdf
Oil and Gas
163
304-3
Habitats protected or restored
GRI-304
Biodiversity
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 304 Biodiversity 2016.pdf
Oil and Gas
164
304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI-304
Biodiversity
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 304 Biodiversity 2016.pdf
Oil and Gas
165
404-2
Programs for upgrading employee skills and transition assistance programs
GRI-404
Training and Education
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 404 Training and Education 2016.pdf
Oil and Gas
166
403-2
Hazard identification, risk assessment, and incident investigation
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
167
403-3
Occupational health services
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
168
403-4
Worker participation, consultation, and communication on occupational health and safety
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
169
403-5
Worker training on occupational health and safety
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
170
403-6
Promotion of worker health
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
171
403-7
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
172
403-8
Workers covered by an occupational health and safety management system
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
173
403-9
Work-related injuries
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
174
403-10
Work-related ill health
GRI-403
Occupational Health and Safety
​
​
​
​
1/1/2021
2018
GRI
Topic
​
GRI 403 Occupational Health and Safety 2018.pdf
Oil and Gas
175
409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI-409
Forced or Compulsory Labor
​
​
​
​
7/1/2018
2016
GRI
Topic
​
GRI 409 Forced or Compulsory Labor 2016.pdf
Oil and Gas
176
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.2
​
302-1
Energy consumption within the organization
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
177
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.3
​
302-2
Energy consumption outside of the organization
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
178
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.4
​
302-3
Energy intensity
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
179
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.5
​
305-1
Direct (Scope 1) GHG emissions
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
180
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.6
​
305-2
Energy indirect (Scope 2) GHG emissions
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
181
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.7
​
305-3
Other indirect (Scope 3) GHG emissions
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
182
11-1
GHG emissions
GRI-11
Oil and Gas Sector
11.1.8
​
305-4
GHG emissions intensity
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
183
11-2
Climate adaptation, resilience, and transition
GRI-11
Oil and Gas Sector
11.2.2
​
201-2
Financial implications and other risks and opportunities due to climate change
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
184
11-2
Climate adaptation, resilience, and transition
GRI-11
Oil and Gas Sector
11.2.3
​
305-5
Reduction of GHG emissions
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
185
11-2
Climate adaptation, resilience, and transition
GRI-11
Oil and Gas Sector
11.2.4
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
186
11-3
Air emissions
GRI-11
Oil and Gas Sector
11.3.2
​
305-7
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
187
11-3
Air emissions
GRI-11
Oil and Gas Sector
11.3.3
​
416-1
Assessment of the health and safety impacts of product and service categories
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
188
11-4
Biodiversity
GRI-11
Oil and Gas Sector
11.4.2
​
304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
189
11-4
Biodiversity
GRI-11
Oil and Gas Sector
11.4.3
​
304-2
Significant impacts of activities, products and services on biodiversity
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
190
11-4
Biodiversity
GRI-11
Oil and Gas Sector
11.4.4
​
304-3
Habitats protected or restored
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
191
11-4
Biodiversity
GRI-11
Oil and Gas Sector
11.4.5
​
304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
192
11-5
Waste
GRI-11
Oil and Gas Sector
11.5.2
​
306-1
Waste generation and significant waste-related impacts
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
193
11-5
Waste
GRI-11
Oil and Gas Sector
11.5.3
​
306-2
Management of significant waste- related impacts
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
194
11-5
Waste
GRI-11
Oil and Gas Sector
11.5.4
​
306-3
Waste generated
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
195
11-5
Waste
GRI-11
Oil and Gas Sector
11.5.5
​
306-4
Waste diverted from disposal
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
196
11-5
Waste
GRI-11
Oil and Gas Sector
11.5.6
​
306-5
Waste directed to disposal
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
197
11-6
Water and Effluents
GRI-11
Oil and Gas Sector
11.6.2
​
303-1
Interactions with water as a shared resource
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
198
11-6
Water and Effluents
GRI-11
Oil and Gas Sector
11.6.3
​
303-2
Management of water discharge- related impacts
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
199
11-6
Water and Effluents
GRI-11
Oil and Gas Sector
11.6.4
​
303-3
Water withdrawal
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
200
11-6
Water and Effluents
GRI-11
Oil and Gas Sector
11.6.5
​
303-4
Water discharge
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
201
11-6
Water and Effluents
GRI-11
Oil and Gas Sector
11.6.6
​
303-5
Water consumption
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
202
11-7
Closure and Rehabilitation
GRI-11
Oil and Gas Sector
11.7.2
​
402-1
Minimum notice periods regarding operational changes
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
203
11-7
Closure and Rehabilitation
GRI-11
Oil and Gas Sector
11.7.3
​
404-2
Programs for upgrading employee skills and transition assistance programs
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
204
11-7
Closure and Rehabilitation
GRI-11
Oil and Gas Sector
11.7.4
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
205
11-7
Closure and Rehabilitation
GRI-11
Oil and Gas Sector
11.7.5
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
206
11-7
Closure and Rehabilitation
GRI-11
Oil and Gas Sector
11.7.6
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
207
11-8
Asset integrity and critical incident management
GRI-11
Oil and Gas Sector
11.8.2
​
306-3
Significant Spills
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
208
11-8
Asset integrity and critical incident management
GRI-11
Oil and Gas Sector
11.8.3
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
209
11-8
Asset integrity and critical incident management
GRI-11
Oil and Gas Sector
11.8.4
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
210
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.2
​
403-1
Occupational health and safety management system
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
211
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.3
​
403-2
Hazard identification, risk assessment, and incident investigation
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
212
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.4
​
403-3
Occupational health services
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
213
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.5
​
403-4
Worker participation, consultation, and communication on occupational health and safety
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
214
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.6
​
403-5
Worker training on occupational health and safety
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
215
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.7
​
403-6
Promotion of worker health
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
216
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.8
​
403-7
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
217
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.9
​
403-8
Workers covered by an occupational health and safety management system
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
218
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.10
​
403-9
Work-related injuries
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
219
11-9
Occupational health and safety
GRI-11
Oil and Gas Sector
11.9.11
​
403-10
Work-related ill health
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
220
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.2
​
401-1
New employee hires and employee turnover
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
221
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.3
​
401-2
Benefits provided to full-time employees that are not provided to temporary or part- time employees
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
222
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.4
​
401-3
Parental leave
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
223
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.5
​
402-1
Minimum notice periods regarding operational changes
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
224
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.6
​
404-1
Average hours of training per year per employee
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
225
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.7
​
404-2
Programs for upgrading employee skills and transition assistance programs
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
226
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.8
​
414-1
New suppliers that were screened using social criteria
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
227
11-10
Employment practices
GRI-11
Oil and Gas Sector
11.10.9
​
414-2
Negative social impacts in the supply chain and actions taken
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
228
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.2
​
202-2
Proportion of senior management hired from the local community
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
229
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.3
​
401-3
Parental leave
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
230
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.4
​
404-1
Average hours of training per year per employee
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
231
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.5
​
405-1
Diversity of governance bodies and employees
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
232
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.6
​
405-2
Ratio of basic salary and remuneration of women to men
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
233
11-11
Non-discrimination and equal opportunity
GRI-11
Oil and Gas Sector
11.11.7
​
406-1
Incidents of discrimination and corrective actions taken
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
234
11-12
Forced labor and modern slavery
GRI-11
Oil and Gas Sector
11.12.2
​
409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
235
11-12
Forced labor and modern slavery
GRI-11
Oil and Gas Sector
11.12.3
​
414-1
New suppliers that were screened using social criteria
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
236
11-13
Freedom of association and collective bargaining
GRI-11
Oil and Gas Sector
11.13.2
​
407-1
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
237
11-14
Economic impacts
GRI-11
Oil and Gas Sector
11.14.2
​
201-1
Direct economic value generated and distributed
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
238
11-14
Economic impacts
GRI-11
Oil and Gas Sector
11.14.3
​
202-2
Proportion of senior management hired from the local community
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
239
11-14
Economic impacts
GRI-11
Oil and Gas Sector
11.14.4
​
203-1
Infrastructure investments and services supported
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
240
11-14
Economic impacts
GRI-11
Oil and Gas Sector
11.14.5
​
203-2
Significant indirect economic impacts
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
241
11-14
Economic impacts
GRI-11
Oil and Gas Sector
11.14.6
​
204-1
Proportion of spending on local suppliers
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
242
11-15
Local communities
GRI-11
Oil and Gas Sector
11.15.2
​
413-1
Operations with local community engagement, impact assessments, and development programs
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
243
11-15
Local communities
GRI-11
Oil and Gas Sector
11.15.3
​
413-2
Operations with significant actual and potential negative impacts on local communities
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
244
11-15
Local communities
GRI-11
Oil and Gas Sector
11.15.4
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
245
11-16
Land and resource rights
GRI-11
Oil and Gas Sector
11.16.2
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
246
11-17
Rights of indigenous peoples
GRI-11
Oil and Gas Sector
11.17.2
​
411-1
Incidents of violations involving rights of indigenous peoples
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
247
11-17
Rights of indigenous peoples
GRI-11
Oil and Gas Sector
11.17.3
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
248
11-17
Rights of indigenous peoples
GRI-11
Oil and Gas Sector
11.17.4
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
249
11-18
Conflict and security
GRI-11
Oil and Gas Sector
11.18.2
​
410-1
Security personnel trained in human rights policies or procedures
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
250
11-19
Anti-competitive behavior
GRI-11
Oil and Gas Sector
11.19.2
​
206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
251
11-20
Anti-corruption
GRI-11
Oil and Gas Sector
11.20.2
​
205-1
Operations assessed for risks related to corruption
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
252
11-20
Anti-corruption
GRI-11
Oil and Gas Sector
11.20.3
​
205-2
Communication and training about anti-corruption policies and procedures
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
253
11-20
Anti-corruption
GRI-11
Oil and Gas Sector
11.20.4
​
205-3
Confirmed incidents of corruption and actions taken
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
254
11-20
Anti-corruption
GRI-11
Oil and Gas Sector
11.20.5
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
255
11-20
Anti-corruption
GRI-11
Oil and Gas Sector
11.20.6
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
256
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.2
​
201-1
Direct economic value generated and distributed
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
257
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.3
​
201-4
Financial assistance received from government
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
258
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.4
​
207-1
Approach to tax
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
259
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.5
​
207-2
Tax governance, control, and risk management
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
260
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.6
​
207-3
Stakeholder engagement and management of concerns related to tax
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
261
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.7
​
207-4
Country-by-country reporting
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
262
11-21
Payments to governments
GRI-11
Oil and Gas Sector
11.21.8
​
​
​
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
263
11-22
Public policy
GRI-11
Oil and Gas Sector
11.22.2
​
415-1
Political contributions
1/1/2023
2021
GRI
Sector
​
GRI 11 Oil and Gas Sector 2021.pdf
Oil and Gas
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