ogss al c index and checklist

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G3.1 OGSS Content IndexG3.1 Content Index - Oil & Gas Sector Supplement - Application Level CApplication LevelAssured bySTANDARD DISCLOSURES PART I: Profile DisclosuresREPORT FULLY ON THE BELOW SELECTION OF PROFILE DISCLOSURES OR PROVIDE A REASON FOR OMISSION1. Strategy and AnalysisProfile DisclosureDisclosureLevel of ReportingLocation of disclosureReason for omissionExplanation for the reason for omission10011.1Statement from the most senior decision-maker of the organization.2. Organizational ProfileProfile DisclosureDisclosureLevel of ReportingLocation of disclosureReason for omissionExplanation for the reason for omission10032.1Name of the organization.10042.2Primary brands, products, and/or services.10052.3Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.10062.4Location of organization's headquarters.10072.5Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.10082.6Nature of ownership and legal form.10092.7Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).1010G312.8Scale of the reporting organization.10112.9Significant changes during the reporting period regarding size, structure, or ownership.10122.10Awards received in the reporting period.3. Report ParametersProfile DisclosureDisclosureLevel of ReportingLocation of disclosureReason for omissionExplanation for the reason for omission10133.1Reporting period (e.g., fiscal/calendar year) for information provided.10143.2Date of most recent previous report (if any).10153.3Reporting cycle (annual, biennial, etc.)10163.4Contact point for questions regarding the report or its contents.1017G313.5Process for defining report content.10183.6Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.10193.7State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope).10203.8Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.10223.10Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods).10233.11Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.10243.12Table identifying the location of the Standard Disclosures in the report.4. Governance, Commitments, and EngagementProfile DisclosureDisclosureLevel of ReportingLocation of disclosureReason for omissionExplanation for the reason for omission1026G314.1Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.10274.2Indicate whether the Chair of the highest governance body is also an executive officer.1028G314.3For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.10294.4Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.10394.14COMMList of stakeholder groups engaged by the organization.10404.15Basis for identification and selection of stakeholders with whom to engage.STANDARD DISCLOSURES PART III: Performance IndicatorsREPORT FULLY ON 10 CORE OR ADDITIONAL PERFORMANCE INDICATORS - AT LEAST 1 FROM EACH DIMENSION (ECONOMIC, ENVIRONMENTAL SOCIAL)OF THOSE 10: REPORT ON AT LEAST 7 "ORIGINAL G3.1" PERFORMANCE INDICATORSEconomicIndicatorDisclosureLevel of ReportingLocation of disclosureEconomic performance1077OGEC1COMMDirect economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.1078OGEC2COMMFinancial implications and other risks and opportunities for the organization's activities due to climate change.1079EC3Coverage of the organization's defined benefit plan obligations.1080EC4Significant financial assistance received from government.Market presence1081G31EC5Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.1082OGEC6COMMPolicy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.1083OGEC7COMMProcedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.Indirect economic impacts1084OGEC8COMMDevelopment and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.1085EC9COMMUnderstanding and describing significant indirect economic impacts, including the extent of impacts.11006OG1Volume and type of estimated proved reserves and production.EnvironmentalIndicatorDisclosureLevel of ReportingLocation of disclosureMaterials1086EN1COMMMaterials used by weight or volume.1087EN2COMMPercentage of materials used that are recycled input materials.Energy1088OGEN3Direct energy consumption by primary energy source.1089EN4Indirect energy consumption by primary source.11007OG2Total amount invested in renewable energy.11008OG3Total amount of renewable energy generated by source.1090EN5Energy saved due to conservation and efficiency improvements.1091EN6Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.1092EN7Initiatives to reduce indirect energy consumption and reductions achieved.Water1093OGEN8COMMTotal water withdrawal by source.1094OGEN9COMMWater sources significantly affected by withdrawal of water.1095EN10Percentage and total volume of water recycled and reused.Biodiversity1096EN11Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.1097EN12Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.1098EN13Habitats protected or restored.1099OGEN14COMMStrategies, current actions, and future plans for managing impacts on biodiversity.11009OG4Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored.1100EN15Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.Emissions, effluents and waste1101OGEN16COMMTotal direct and indirect greenhouse gas emissions by weight.1102OGEN17COMMOther relevant indirect greenhouse gas emissions by weight.1103OGEN18COMMInitiatives to reduce greenhouse gas emissions and reductions achieved.1104EN19Emissions of ozone-depleting substances by weight.1105OGEN20COMMNOx, SOx, and other significant air emissions by type and weight.1106EN21Total water discharge by quality and destination.1107OGEN22COMMTotal weight of waste by type and disposal method.11010OG5Volume of formation or produced water.1108OGEN23COMMTotal number and volume of significant spills.11011OG6Volume of flared and vented hydrocarbon.11012OG7Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal.1109EN24Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.1110EN25Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.Products and services1111OGEN26COMMInitiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.1112EN27Percentage of products sold and their packaging materials that are reclaimed by category.11013OG8Benzene, Lead and Sulfur content in fuels.Compliance1113EN28Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.Transport1114EN29Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.Overall1115EN30Total environmental protection expenditures and investments by type.Social: Labor Practices and Decent WorkIndicatorDisclosureLevel of ReportingLocation of disclosureEmployment1116G31LA1Total workforce by employment type, employment contract, and region, broken down by gender.1117G31LA2Total number and rate of new employee hires and employee turnover by age group, gender, and region.1118LA3Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.2004LA15Return to work and retention rates after parental leave, by gender.Labor/management relations1119LA4Percentage of employees covered by collective bargaining agreements.1120LA5Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.Occupational health and safety1121LA6Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.1122OGLA7COMMRates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender.1123LA8Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.1124LA9Health and safety topics covered in formal agreements with trade unions.Training and education1125G31LA10Average hours of training per year per employee by gender, and by employee category.1126LA11Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.1127G31LA12Percentage of employees receiving regular performance and career development reviews, by gender.Diversity and equal opportunity1128G31LA13Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.Equal remuneration for women and men1129G31LA14Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.Social: Human RightsIndicatorDisclosureLevel of ReportingLocation of disclosureInvestment and procurement practices1130G31HR1Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.1131G31HR2Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken.1132HR3Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.Non-discrimination1133HR4Total number of incidents of discrimination and corrective actions taken.Freedom of association and collective bargaining1134G31HR5Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.Child labor1135G31HR6Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.Prevention of forced and compulsory labor1136G31HR7Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.Security practices1137OGHR8COMMPercentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.Indigenous rights1138HR9COMMTotal number of incidents of violations involving rights of indigenous people and actions taken.Assessment2005HR10Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.11014OG9Operations where indigenous communities are present or affected by activities and where specific engagement strategies are in place.Remediation2006HR11Number of grievances related to human rights filed, addressed and resolved through formalgrievance mechanisms.Social: SocietyIndicatorDisclosureLevel of ReportingLocation of disclosureLocal communities1139G31SO1Percentage of operations with implemented local community engagement, impact assessments, and development programs.2007SO9COMMOperations with significant potential or actual negative impacts on local communities.2008SO10COMMPrevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities.11015OG10Number and description of significant disputes with local communities and indigenous peoples.11016OG11Number of sites that have been decommissioned and sites that are in the process of being decommissioned.Corruption1140SO2Percentage and total number of business units analyzed for risks related to corruption.1141SO3Percentage of employees trained in organization's anti-corruption policies and procedures.1142SO4Actions taken in response to incidents of corruption.Public policy1143OGSO5COMMPublic policy positions and participation in public policy development and lobbying.1144SO6Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.Anti-competitive behavior1145SO7Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.Compliance1146OGSO8COMMMonetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.Involuntary resettlement11017OG12Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process.Asset Integrity and Process Safety11018OG13Number of process safety events, by business activity.Social: Product ResponsibilityIndicatorDisclosureLevel of ReportingLocation of disclosureCustomer health and safety1147PR1Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.1148PR2Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.Product and service labelling1149PR3Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.1150PR4Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.1151PR5Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.Marketing communications1152PR6Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.1153PR7Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.Customer privacy1154PR8Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.Compliance1155PR9Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.Biofuels11019OG14Volume of biofuels produced and purchased meeting sustainability criteria.

G3.1 OGSS ChecklistG3.1 OGSS ChecklistSTANDARD DISCLOSURES PART I: Profile Disclosures1. Strategy and AnalysisDisclosureTitle of the dislcosureComponents of the dislcosureType of dataReported1.1Statement from the most senior decision-maker of the organizationStrategic priorities and key topics for the short and medium-term with regard to sustainability.qualitativeIncluding respect for internationally agreed standards and how they relate to long-term organizational strategy and success.qualitativeBroader trends affecting the organization and influencing sustainability priorities.qualitativeKey events during the reporting period.qualitativeAchievements during the reporting period.qualitativeFailures during the reporting period.qualitativeViews on performance with respect to targets.qualitativeOutlook on the organization's main challenges and targets for the next year and goals for the coming 3-5 years.qualitativeOther items pertaining to the organization's strategic approach.qualitative2. Organizational ProfileDisclosureTitle of the dislcosureComponents of the dislcosureType of dataReported2.1Name of the organization.Name of the organizationqualitative2.2Primary brands, products, and/or services.Primary brands, products, and/or services.qualitativeIndicating the nature of the organization's role in providing these products and services, and the degree to which it utilizes outsourcing.qualitative2.3Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.qualitative2.4Location of organization's headquarters.Location of organization's headquarters.qualitative2.5Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.Number of countries where the organization operates.quantitativeNames of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.qualitative2.6Nature of ownership and legal form.Nature of ownershipqualitativeLegal formqualitative2.7Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).Markets served by geographic breakdownqualitativeMarkets served by sectors servedqualitativeMarkets served by types of customers/beneficiariesqualitative2.8Scale of the reporting organization.Scale of the reporting organization, by number of employeesquantitativeScale of the reporting organization, by net sales (for private sector) or net revenues (for public sector)quantitativeScale of the reporting organization, by number of operationsquantitativeFor private sector: total capitalization by debt.quantitativeFor private sector: total capitalization by equity.quantitativeScale of the reporting organization, by quantity of products or services providedquantitativeOrganizations are encouraged to provide additional information, as appropriate, such as: total assets.quantitativeOrganizations are encouraged to provide additional information, as appropriate, such as: identity of beneficial ownership.qualitativeOrganizations are encouraged to provide additional information, as appropriate, such as: percentage of ownership of largest shareholders.quantitativeOrganizations are encouraged to provide additional information, as appropriate, such as: sales/revenues by countries/regions that make up 5 percent or more of total revenues,quantitativeOrganizations are encouraged to provide additional information, as appropriate, such as: cost by countries/regions that make up 5 percent or more of total revenuesquantitativeOrganizations are encouraged to provide additional information, as appropriate, such as: employees by country/region.quantitative2.9Significant changes during the reporting period regarding size, structure, or ownership.Significant changes regarding size, structure or ownership including the location of, or changes in operations including facility openings, closings and expansions.qualitativeFor private sector: Significant changes regarding size, structure or ownership including changes in the share capital structure and other capital formation, maintenance and alteration operations.qualitative2.10Awards received in the reporting period.Awards received in the reporting period.qualitative3. Report ParametersDisclosureTitle of the dislcosureComponents of the dislcosureType of dataReported3.1Reporting period (e.g., fiscal/calendar year) for information provided.Reporting period (e.g., fiscal/calendar year) for information provided.qualitative3.2Date of most recent previous report (if any).Date of most recent previous report (if any).qualitative3.3Reporting cycle (annual, biennial, etc.)Reporting cycle (annual, biennial, etc.)qualitative3.4Contact point for questions.Contact point for questions regarding the report or its contents.qualitative3.5Process for defining report content.Process for defining report content.qualitativeIncluding determining materiality.qualitativeIncluding prioritizing topics within the report.qualitativeIncluding identifying stakeholders the organization expects to use the report.qualitativeInclude an explanation of how the organization has applied the 'Guidance on Defining Report Content,' the associated Principles and the Technical Protocol: 'Applying the Report Content Principles.'qualitative3.6Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.qualitative3.7State any specific limitations on the scope or boundary of the report (see completeness Principle for explanation of scope).State any specific limitations on the scope or boundary of the report (see completeness Principle for explanation of scope).qualitativeIf boundary and scope do not address the full range of material, economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage.qualitative3.8Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.qualitative3.10Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).Explanation of the effect of any re-statements of information provided in earlier reportsqualitativeIn case of such re-statements: the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).qualitative3.11Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.qualitative3.12Table identifying the location of the Standard Disclosures in the report.Table identifying the location of the Standard Disclosures in the report.qualitative4. Governance, Commitments, and EngagementDisclosureTitle of the dislcosureComponents of the dislcosureType of dataReported4.1Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.Governance structure of the organization.qualitativeIncluding committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.qualitativeDescription of mandate of such committeesqualitativeDescription of composition (including number of independent members and/or non-executive members) of such committees.qualitativeIndicate any direct responsibility for economic, social and environmental performance of such committees.qualitativeThe percentage of individuals by gender within the organization's highest govrnance body broken down by age group.quantitativeThe percentage of individuals by gender within the organization's highest govrnance body broken down by minority group membership.quantitativeThe percentage of individuals by gender within the organization's highest govrnance body broken down by other indicators of diversity.quantitative4.2Indicate whether the Chair of the highest governance body is also an executive officer.Indicate whether the Chair of the highest governance body is also an executive officer.qualitativeIf so, if their function is within the organization's management and the reasons for this arrangement.qualitative4.3For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.Indicate whether the organization has a unitary board structure.qualitativeFor organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.qualitativeFor organizations that have a unitary board structure, state the gender of the members of the highest governance body that are independent and/or non-executive members.qualitativeState how the organization defines 'independent' and 'non-executive'.qualitative4.4Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.Mechanisms for shareholders to provide recommendations or direction to the highest governance body.qualitativeInclude reference to processes regarding the use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body.qualitativeMechanisms for employees to provide recommendations or direction to the highest governance body.qualitativeInclude reference to processes regarding informing and consulting employees about the working relationships with formal representation bodies such as organization level 'work councils' and representation of employees in the highest governance body.qualitative4.15Basis for identification and selection of stakeholders with whom to engage.Basis for identification of stakeholders with whom to engage.qualitativeBasis for selection of stakeholders with whom to engage.qualitativeIncluding the organization's process for defining its stakeholder groups.qualitativeIncluding the organization's process for determining the groups with which to engage and not to engage.qualitative4.16Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.qualitativeIncluding frequency of engagement by type .quantitativeIncluding frequency of engagement by stakeholder group.quantitativeIndicate whether any of the engagement was undertaken specifically as part of the report preparation process.qualitativeSTANDARD DISCLOSURES PART III: Performance IndicatorsEconomicEconomic performanceType of dataReportedEC1Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.Direct economic value generated: revenues.quantitativeDirect economic value distributed: operating costs.quantitativeDirect economic value distributed: employee wages and benefits.quantitativeDirect economic value distributed: payments to providers of capital.quantitativeDirect economic value distributed: payments to governments (by country).quantitativeDirect economic value distributed: community investments.quantitativeOGSS COMMENTARY: Direct economic value distributed: payments to governments (by country), disaggregated by payment typesquantitativeOGSS COMMENTARY: Material benefit streams including: host governments production entitlements; national state-owned company production entitlements; profits taxes; royalties; dividends; bonuses; license fees, rental fees, entry fees; other significant benefits to host governments.qualitative/ quantitativeOGSS COMMENTARY: Any restrictions by host governments in terms of detail and level of aggregation.qualitativeOGSS COMMENTARY: Whether there are countries of operation involved that are either candidate to or compliant with the Extractive Industries Transparency Initiative (EITI).qualitativeOGSS COMMENTARY: Including full disclosure of the implementation process of the initiative and main actions when operating.qualitativeEconomic value retained (=Economic value generated less (=minus) Economic value distributed).quantitativeEC2Financial implications and other risks and opportunities for the organization's activities due to climate change.Whether the organzation's senior management considers climate change and the risks and opportunities it presents to the organization.qualitativeAny risks and/or opportunities posed by climate change that have potential financial implications.qualitativeIncluding risks due to physical changes associated with climate change.qualitativeIncluding regulatory risks.qualitativeIncluding opportunities to provide new technologies, products or services to address challenges related to climate change.qualitativeIncluding potential competitive advantages created for the organization by regulatory or other technology changes linked to climate change.qualitativeOGSS COMMENTARY: How financial and regulatory risks and opportunities are addressed through a carbon strategy.qualitative/ quantitativeWhether management has quantitatively estimated the financial implications of climate change.qualitativeIn case of a quantitative estimation, provide the financial implications.quantitativeIn case of a quantitative estimation, provide the tools used to quantify.qualitativeEC3Coverage of the organization's defined benefit plan obligations.Whether the structure of retirement plans are based on defined benefit plans or other types of benefits.qualitativeWhen the retirement plan's liabilities are met by the organization's general resources: the estimated value of those liabilities.quantitativeWhen the retirement plan's liabilities are met through a fund: the extent to which the scheme's liabilities are estimated to be covered by the assests that have been set aside to meet them.qualitativeWhen the retirement plan's liabilities are met through a fund: the basis on which that estimate has been arrived at.qualitativeWhen the retirement plan's liabilities are met through a fund: when that estimate was made.qualitativeWhether the pension's liabilities will be fully covered and if not, provide an explanation of the strategy and possible timescale adopted by the employer to work towards full coverage.qualitativeWhen not fully covered: the percentage of salary contributed by employee or employer.quantitativeThe level of participation in retirement plans (e.g. participation in mandatory or voluntary schemes, regional or country-based schemes, or those with financial impact).qualitativeThe aggegrate totals of plan coverage.quantitativeEC4Significant financial assistance received from government.Significant estimated aggegrate financial value on an accruals basis for tax relief/credits.quantitativeSignificant estimated aggegrate financial value on an accruals basis for subsidies.quantitativeSignificant estimated aggegrate financial value on an accruals basis for investment grants, research and development grants and other relevant types of grants.quantitativeSignificant estimated aggegrate financial value on an accruals basis for awards.quantitativeSignificant estimated aggegrate financial value on an accruals basis for royalty holidays.quantitativeSignificant estimated aggegrate financial value on an accruals basis for financial assistance from Export Credit Agencies.quantitativeSignificant estimated aggegrate financial value on an accruals basis for financial incentives.quantitativeSignificant estimated aggegrate financial value on an accruals basis for any other financial benefits received or receivable from any government for any operation.quantitativeWhether the government is present in the shareholding structure.qualitativeMarket presence, including local contentType of dataReportedEC5Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.The distribution of the ratio of the entry level wage by gender to the minimum wage.quantitativeThe definition used for 'significant locations'.qualitativeWhether a local minimum wage is absent or variable in significant locations of operation by gender.qualitativeIn situations of different minimums, which minimum wage is used.quantitativeEC6Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.The organization's geographic definition of 'local'.qualitativeWhether the organization has a policy or common practices for preferring locally based suppliers either organization-wide or for specific locations.qualitativeWhen there is a policy or there are common practices: the percentage of the procurement budget used for significant locations of operations that is spent on suppliers local to that operation.quantitativeThe factors that influence supplier selection (e.g. costs, environmental and social performance) in addition to their geographic location.qualitativeOGSS COMMENTARY: Measures to develop local supply chain including actions taken to improve participation of local suppliers.qualitativeOGSS COMMENTARY: How the procurement process facilitates or encourages first-tier suppliers and contractors to buy locally.qualitativeOGSS COMMENTARY: Pre-qualification criteria for potential suppliers, including track record of working with local firms, strategies for developing local content in a given country, and demonstrable experience of developing capacity of local suppliers and subcontractors.qualitativeOGSS COMMENTARY: Local business development activities not related directly to meeting current company needs, but resulting from increased economic activity and opportunities made possible by the project and its local economic benefits.qualitativeEC7Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.Whether the organization has a global policy or common practices for granting preference to local residents when hiring in significant locations of operation.qualitativeWhen there is a policy or there are common practices: the proportion of senior management in significant locations of operation from the local community using data of full-time employees.quantitativeWhen there is a policy or there are common practices: the definition of 'senior management' used.qualitativeOGSS COMMENTARY: Initiatives and specific education programs to enhance local employability in the oil and gas industry.qualitativeOGSS COMMENTARY: If applicable: information on how local employment strategies promote diversity and inclusion (e.g., in relation to gender, ethnicity, disability) at the local level.qualitativeIndirect economic impactsType of dataReportedEC8Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.Explanation of the extent of development (e.g. size, cost, duration) of significant investments and support on communities and local economies.quantitativeWhen there are investments: indicate whether these investments and services are commercial, in-kind or pro bono engagement.qualitativeOGSS COMMENTARY: Specific investment initiatives related to access to energy for local communities.qualitativeExplanation of the current or expected impacts (positive or negative) on communities and local economies.qualitativeWhether the organization conducted a community needs assessment to determine infrastructure and other services need.qualitativeWhen a needs assessment was conducted: explanation of results of the assessment.qualitativeOGSS COMMENTARY: When a needs assessment was conducted, how measures to respect community customs and values and promote community participation were included in the needs assessment and planning.qualitativeOGSS COMMENTARY: Efforts to reduce long-term dependency on the company (e.g., local productive arrangements, creation of cooperatives).qualitativeEC9Understanding and describing significant indirect economic impacts, including the extent of impacts.Explanation of work undertaken to understand the indirect economic impacts the organization has at the national, regional, or local level.qualitativeExamples of indirect economic impacts, both positive and negative.qualitativeThe significance of the impacts in the context of external benchmarks and stakeholder priorites, such as national and international standards, protocols and policy agendas.qualitativeOG1Volume and type of estimated proved reserves and production.Reserves and production of hydrocarbons as described in financial and/or regulatory reports.quantitativeCriteria or methodologies used in the calculation.qualitativeWhere not constrained by regulatory requirements: estimated proven reserves by resource types and operating environments broken down by geographic area or major project.quantitativeWhere not constrained by regulatory requirements: production volumes by resource types and operating environments broken down by geographic area or major project.quantitativeWhen no generally accepted definitions: company definitions for individual resource types and operating environments referred to above.qualitativeEnvironmentalMaterialsType of dataReportedEN1Materials used by weight or volume.The total of materials used, including materials purchased frome external suppliers and those obtained from internal sources (captive production and extraction activities).quantitativeThe total weight or volume of non-renewable materials used.quantitativeThe total weight or volume of direct materials used.quantitativeEN2Percentage of materials used that are recycled input materials.The weight or volume of recycled input materials as a percentage of the total input materials used.quantitativeEnergyType of dataReportedEN3Direct energy consumption by primary energy source.Total energy consumption in joules or multiples.quantitativeTotal direct energy consumption in joules or multiples by renewable primary source.quantitativeTotal direct energy consumption in joules or multiples by non-renewable primary source.quantitativeOGSS COMMENTARY: For operations within the reporting boundary of operational control: energy intensity of oil and gas production (in GJ/mboe)quantitativeOGSS COMMENTARY: For operations within the reporting boundary of operational control: energy intensity of refineries (in GJ/t of throughput)quantitativeOGSS COMMENTARY: For operations within the reporting boundary of operational control: energy intensity of petrochemical operations (in GJ/t of throughput).quantitativeEN4Indirect energy consumption by primary source.Total amount of indirect energy used by indirect non-renewable sources and indirect renewable sources in terms of intermediate energy.quantitativeThe corresponding primary energy consumed in its production.quantitativeOG2Total amount invested in renewable energy.Total amount invested in renewable energy by type of technology.quantitativeInvestment in biofuels research broken down by first generation and advanced biofuels.qualitative/ quantitativeTotal amount invested in renewable energy as a percentage of capital expenditure and acquisitions.quantitativeOG3Total amount of renewable energy generated by source.Total amount of renewable energy generated in MWh, broken down by source: wind (broken down by onshore and offshore)quantitativeTotal amount of renewable energy generated in MWh, broken down by source: solarquantitativeTotal amount of renewable energy generated in MWh, broken down by source: hydro (broken down by large >10 MW capacity and small