Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Item 02 – GRI Sector Standard
Project for Oil, Gas, and Coal – GRI
11: Oil and Gas Sector 2021
For GSSB approval
Date

11 June 2021

Meeting

1 July 2021

Project

Sector Standards Project for Oil, Gas, and Coal

Description

This document presents the final draft of GRI 11: Oil and Gas Sector 2021, for
GSSB approval.
A summary of the changes in the Standard compared to the exposure draft ispresented in the explanatory note at the beginning of the document.
This document reflects the final outcome and consensus of the Working Groupdeliberations.
This document is complemented by the draft GSSB basis for conclusions (Item03) which summarizes the significant issues raised by respondents during publiccomment and the GSSB responses to these, as well as a report summarizing the
input relevant to GRI Topic Standards collected during the development of GRI
11: Oil and Gas Sector 2021 (Item 04).
Effective dateAs part of this approval, the GSSB is also asked to consider the proposed
effective date of 1 January 2023 (see line 107). This effective date coincides withthe effective date for the revised Universal Standards.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.
© GRI 2021

Summary of key changes comparedto the exposure draft1
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This section summarizes the key changes in GRI 11: Oil and Gas Sector 2021, compared to the
exposure draft. These changes were performed based on the advice of the Oil, Gas, and Coal
Working Group and in response to significant issues raised during the public comment period.

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Scope of the Standard• The scope of application of the GRI 11: Oil and Gas Sector 2021 has been supplemented bya sector key, mapping the description of the sector to prominent sector classification systems.
See line 180.

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The sector and sustainable development

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This section has been revised to include a more balanced description of the positive andnegative contributions of the sector to sustainable development. It also now directly
references the Paris Agreement and the Intergovernmental Panel on Climate Change (IPCC)
report Global Warming of 1.5 °C. See lines 344-387.

S11.1 GHG emissions••

Disclosure 302-2 Energy consumption outside of the organization in GRI 302: Energy 2016has been added to the ‘what to report’ to enhance reporting on other indirect (Scope 3) GHG
emissions.
Disclosure 305-5 Reduction of GHG emissions in GRI 305: Emissions 2016 and the additional
sector recommendations on goals and targets have been moved to the ‘what to report’ under
Climate adaptation, resilience, and transition as it is considered more pertinent to that topic.

S11.2 Climate adaptation, resilience, and transition•••

The title of the topic has been revised to Climate resilience, adaptation, and transition, in
anticipation of the likely topic name for other sectors while still highlighting the key importanceof the transition to a low-carbon economy for the oil and gas sector.
The topic includes a broader discussion on forecasts of oil and gas demand and a new inset
box on scenario analysis, as a tool for assessing an organization’s resilience to climatechange related risks. See lines 512-526.
The reporting has been streamlined where duplication with existing GRI Standards reporting
was detected. The additional sector recommendations have been clarified and Disclosure305-5 Reduction of GHG emissions and the recommendations on GHG emissions goals andtargets, previously found under the topic of GHG emissions, have been moved to this topic toreinforce the coherence of the reporting.

S11.4 Biodiversity••

The additional sector recommendations related to Disclosure 3-3 Management of material
topics now include recommendations on no net loss or net gain, as well as on theorganization’s commitments to preserve biodiversity.
The additional sector recommendations regarding the mitigation hierarchy and presented
along Disclosure 304-3 Habitats protected or restored, have been clarified and now refer tooffsets for improved completeness and coherence of the reporting.

S11.5 Waste••

The topic no longer refers to produced water, which is now discussed in water and effluents.
The additional sector recommendation to provide a breakdown on the composition of waste
has been adjusted to support reporting on waste streams that are significant for different
organizations or activities within the sector. For consistency, this additional sector
recommendation has been included to all relevant disclosures for this topic: Disclosure 306-3
Waste generated, Disclosure 306-4 Waste diverted from disposal, Disclosure 306-5 Waste
directed to disposal.

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S11.6 Water and effluents•••

The topic further details environmental impacts and management options for produced
water. See lines 702-708.
Other ‘wastewaters’ are now described and included in the ‘what to report’ to address othertypes of effluents specific to certain oil and gas organizations.
The additional sector recommendation on produced water and on the amount ofhydrocarbons discharged have been revised for completeness.

S11.7 Closure and rehabilitation•••

The title of this topic has been revised to Closure and rehabilitation in anticipation of the likely
topic name for other sectors.
The topic discusses offshore decommissioning in more detail and emphasizes the complexityof such operations and of the related regulatory landscape. See lines 750-761.
An additional sector disclosure on offshore structures left in place and the rationale supportingthese decisions has been added to the reporting.

S11.8 Asset integrity and critical incident management•••

The title of this topic has been revised to Asset integrity and critical incident management in
anticipation of the likely topic name for other sectors.
An inset box on tailings from oil sands mining and related asset integrity risks has been
added.
Reporting relevant to organizations active in oil sand mining have been grouped and are now
listed as additional sector disclosures.

S11.11 Non-discrimination and equal opportunity••

The title of this topic has been revised to Non-discrimination and equal opportunity toenhance alignment with GRI 405: Diversity and Equal Opportunity 2016 and GRI 406: Nondiscrimination 2016.
Disclosure 401-3 Parental leave has been added to the ‘what to report’ while Disclosure 2021 Ratios of standard entry level wage by gender compared to local minimum wage has been
excluded. These revisions were performed for more accuracy.

S11.14 Economic impacts•

Disclosure 202-1 Ratios of standard entry level wage by gender compared to local minimum
wage has been excluded from the reporting as it was identified as not relevant for the sector.

S11.15 Local communities, S11.16 Land and resource rights and S11.17 Rights of indigenous
people•Additional sector recommendations have been linked to Disclosure 3-3 Management ofmaterial topics to describe the organization’s engagement approach with vulnerable groups.

S11.16 Land and resource rights••

The title of this topic has been revised to Land and resource rights in anticipation of the likely
topic name for other sectors.
Disclosures from GRI 413: Local Communities 2016 have been removed from the ‘what toreport’. The additional sector recommendations previously linked to GRI 413 disclosures havebeen preserved and are now presented as additional sector disclosures or recommendations
linked to Disclosure 3-3 Management of material topics.

S11.17 Rights of indigenous people•

The disclosures from GRI 413: Local Communities 2016 have been removed from the ‘what
to report’. The additional sector recommendations have been preserved and are now
presented as additional sector disclosures or recommendations linked to Disclosure 3-3
Management of material topics.

S11.20 Anti-corruption•

The topic further details the risks related to procurement. See lines 1388-1391.

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Additional sector recommendations on procurement practices and whistleblowing
mechanisms have been added to Disclosure 3-3 Management of material topics to meetstakeholder expectations.

S11.21 Payments to governments•

The additional sector disclosure on (non-corporate income tax) payments to governments has
been clarified and placed as an additional sector recommendation to Disclosure 207-4
Country-by-country reporting.

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104

GRI 11: Oil and Gas Sector 2021

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SECTOR STANDARD

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Effective date

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This Standard is effective for reports or other materials published on or after 1 January 2023. Earlier
adoption is encouraged.

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Responsibility

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This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the
GRI Standards can be submitted to TBD@globalreporting.org for the consideration of the GSSB.

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Due process

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This Standard was developed in the public interest and in accordance with the requirements of the
GSSB Due Process Protocol. It has been developed using multi-stakeholder expertise, and withregard to authoritative intergovernmental instruments and widely held expectations of organizations
relating to social, environmental, and economic responsibilities.

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Legal liability

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This document, designed to promote sustainability reporting, has been developed by the Global
Sustainability Standards Board (GSSB) through a unique multi-stakeholder consultative process
involving representatives from organizations and report information users from around the world.
While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability ReportingStandards (GRI Standards) and related Interpretations by all organizations, the preparation andpublication of reports based fully or partially on the GRI Standards and related Interpretations are thefull responsibility of those producing them. Neither the GRI Board of Directors, GSSB nor Stichting
Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages
resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the
preparation of reports, or the use of reports based on the GRI Standards and related Interpretations.

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Copyright and trademark notice

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This document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction
and distribution of this document for information and/or use in preparing a sustainability report ispermitted without prior permission from GRI. However, neither this document nor any extract from it
may be reproduced, stored, translated, or transferred in any form or by any means (electronic,
mechanical, photocopied, recorded, or otherwise) for any other purpose without prior written
permission from GRI.

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Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability ReportingStandards (GRI Standards) and logo are trademarks of Stichting Global Reporting Initiative.

137© 2021 GRI. All rights reserved.

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ISBN [978-90-8866-NNN-N]

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Contents
GRI 11: Oil and Gas Sector 2021 ......................................................................................................... 1
Introduction.............................................................................................................................................. 7
Sector this Standard applies to .................................................................................................. 8
System of GRI Standards ........................................................................................................ 10
Using this Standard .................................................................................................................. 11
1. Sector profile ..................................................................................................................................... 14
Sector activities and business relationships ............................................................................ 14
The sector and sustainable development ................................................................................ 15
2. Likely material topics ......................................................................................................................... 19
S11.1 GHG emissions.............................................................................................................. 19
S11.2 Climate adaptation, resilience and transition ................................................................. 22
S11.3 Air emissions ................................................................................................................. 26
S11.4 Biodiversity .................................................................................................................... 28
S11.5 Waste ............................................................................................................................. 30
S11.6 Water and effluents ....................................................................................................... 32
S11.7 Closure and rehabilitation .............................................................................................. 34
S11.8 Asset integrity and critical incident management .......................................................... 36
S11.9 Occupational Health and Safety .................................................................................... 38
S11.10 Employment practices ................................................................................................. 40
S11.11 Non-discrimination and equal opportunity ................................................................... 42
S11.12 Forced labor and modern slavery ................................................................................ 44
S11.13 Freedom of association and collective bargaining ...................................................... 46
S11.14 Economic impacts........................................................................................................ 48
S11.15 Local communities ....................................................................................................... 50
S11.16 Land and resource rights ............................................................................................. 53
S11.17 Rights of indigenous peoples ...................................................................................... 55
S11.18 Conflict and security .................................................................................................... 57
S11.19 Anti-competitive behavior ............................................................................................ 59
S11.20 Anti-corruption ............................................................................................................. 60
S11.21 Payments to governments ........................................................................................... 63
S11.22 Public policy ................................................................................................................. 66
Glossary ................................................................................................................................................ 68
Bibliography .......................................................................................................................................... 69

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Introduction
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GRI 11: Oil and Gas Sector 2021 provides information for organizations in the oil and gas sector
about their likely material topics. These topics are likely to be material for organizations in the oil andgas sector on the basis of the sector’s most significant impacts on the economy, environment, andpeople, including impacts on their human rights.

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GRI 11 also contains a list of disclosures for organizations in the oil and gas sector to report in
relation to each likely material topic. This includes disclosures from the GRI Topic Standards andother sources.

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The Standard is structured as follows:

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Section 1 provides a high-level overview of the sector, including its activities, business
relationships, context, and the connections between the United Nations Sustainable Development
Goals (SDGs) and the likely material topics for the sector.

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Section 2 outlines the topics that are likely to be material for organizations in the oil and gas
sector and therefore potentially merit reporting. For each likely material topic, the sector’s mostsignificant impacts are described and disclosures to report information about the organization’s
impacts in relation to the topic are listed.

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The Glossary contains defined terms with a specific meaning when used in the GRI Standards.
The terms are underlined in the text and linked to the definitions.

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The Bibliography contains authoritative intergovernmental instruments and additional referencesused in developing this Standard, listed by topic. It also lists further resources that can be
consulted by the organization.

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The rest of the Introduction section provides an overview of the sector this Standard applies to, an
overview of the system of GRI Standards, and further information on using this Standard.

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Sector this Standard applies to

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GRI 11 applies to organizations undertaking any of the following:

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This Standard can be used by any organization in the oil and gas sector, regardless of size, type,geographic location, or reporting experience.

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The organization must use all applicable Sector Standards for the sectors in which it has substantial
activities.

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Sector classifications

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Table 1 lists industry groupings relevant to the oil and gas sector covered in this Standard in the
Global Industry Classification Standard (GICS®) [3], the Industry Classification Benchmark (ICB) [4],the International Standard Industrial Classification of All Economic Activities (ISIC) [5], and theSustainable Industry Classification System (SICS®) [6].1 The table is intended to assist anorganization in identifying whether GRI 11 applies to it and is for reference only.

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Table 1. Industry groupings relevant to the oil and gas sector in other classification systems••

Exploration and production of onshore and offshore oil and gas.
Supply of equipment and services to oil fields and offshore platforms, such as drilling, exploration,
seismic information services and platform construction.
Transportation and storage of oil and gas, such as oil and gas pipeline operators.
Refining of oil into petroleum products for use as fuels and as feedstocks for chemicals.

Classification
systemClassification
numberClassification name

GICS®

10101010

Oil & Gas Drilling

10101020

Oil & Gas Equipment & Services

10102010

Integrated Oil & Gas

10102020

Oil & Gas Exploration & Production

10102030

Oil & Gas Refining & Marketing

10102040

Oil & Gas Storage & Transportation

60101000

Integrated Oil & Gas

60101010

Oil: Crude Producers

60101015

Offshore Drilling & Other Services

60101020

Oil Refining and Marketing

60101030

Oil Equipment & Services

60101035

Pipelines

B6

Extraction of crude petroleum and natural gas

B91

Support activities for petroleum and natural gas extraction

ICB

ISIC

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The relevant industry groupings in the Statistical Classification of Economic Activities in the European
Community (NACE) [1] and the North American Industry Classification System (NAICS) [2] can also beestablished through available concordances with the International Standard Industrial Classification (ISIC).

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SICS®

C192

Manufacture of refined petroleum products

EM-EP

Oil & Gas – Exploration & Production

EM-MD

Oil & Gas – Midstream

EM-RM

Oil & Gas – Refining & Marketing

EM-SV

Oil & Gas – Services

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179

System of GRI Standards

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This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI
Standards enable an organization to report information about its most significant impacts on theeconomy, environment, and people, including impacts on their human rights, and how it manages
these impacts.

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The GRI Standards are structured as a system of interrelated standards that are organized into threeseries: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 inthis Standard).

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Universal Standards: GRI 1, GRI 2 and GRI 3

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GRI 1: Foundation 2021 specifies the requirements that an organization must comply with to report inaccordance with the GRI Standards. The organization begins using the GRI Standards by consulting
GRI 1.

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GRI 2: General Disclosures 2021 contains disclosures that an organization uses to provide
information about its reporting practices and other organizational details, such as its activities,
governance, and policies.

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GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains
disclosures that an organization uses to report information about its process of determining material
topics, its list of material topics, and how it manages each topic.

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Sector Standards

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The Sector Standards provide information for organizations about their likely material topics. An
organization uses the Sector Standards that apply to its sectors when determining its material topics
and when determining what to report for each material topic.

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Topic Standards

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The Topic Standards contain disclosures that organizations use to report information about theirimpacts in relation to particular topics. An organization uses the Topic Standards according to the listof material topics it has determined using GRI 3.

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Figure 1. GRI Standards: Universal, Sector and Topic Standards

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Using this Standard

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An organization in the oil and gas sector reporting in accordance with the GRI Standards is required
to use this Standard first when determining its material topics and then again when determining what
information to report for the material topics.

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Determining material topics

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Material topics are topics that represent an organization’s most significant impacts on the economy,
environment, and people, including their human rights.

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Section 1 of this Standard provides contextual information that can assist the organization in
identifying and assessing its impacts.

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Section 2 outlines the topics that are likely to be material for organizations in the oil and gas sector.
The organization is required to review each topic described and determine whether it is a material
topic for it.

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The organization needs to use this Standard when determining its material topics. However,circumstances for each organization vary, and the organization needs to determine its material topics
according to its specific circumstances, such as its business model; sectors; geographic, cultural, andlegal operating context; ownership structure; and the nature of its impacts. (See GRI 3: Material
Topics 2021 for step-by-step guidance on how to determine material topics.)

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Because of this, not all topics listed in this Standard may be material for all organizations in the oil andgas sector. If any of the topics that are included in this Standard have been determined by theorganization as not material, the organization is required to list them in the GRI content index and
explain why they are not material.

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See Requirement 3 in GRI 1: Foundation 2021 and Box 5 in GRI 3 for more information on using
Sector Standards to determine material topics.

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Determining what to report

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For each material topic, an organization reports information about its impacts in relation to the topic
and how it manages these impacts.

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Once an organization has determined a topic included in this Standard to be material, the Standard
also helps the organization identify disclosures to report information about its impacts relating to that
topic.

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For each topic in section 2 of this Standard, a what to report sub-section is included. What to reportsub-sections list disclosures from the GRI Topic Standards that are relevant to the topic. They may
also list additional sector disclosures and recommendations for the organization to report. This isdone in cases where the Topic Standards do not provide disclosures, or where the disclosures fromthe Topic Standards do not provide sufficient information about the organization’s impacts in relation
to a topic. These additional sector disclosures and recommendations may be based on other sources.
Figure 2 illustrates how what to report sub-sections are structured.

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The organization is required to report the disclosures from the Topic Standards listed in what to reportsub-sections for those topics it has determined to be material. If any of the Topic Standards
disclosures listed are not relevant to the organization’s impacts, the organization is not required toreport them. However, the organization is required to list these disclosures in the GRI content index
and provide ‘not applicable’ as the reason for omission for not reporting the disclosures. See
Requirement 6 in GRI 1: Foundation 2021 for more information on reasons for omission.

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The additional sector disclosures and recommendations outline further information which has been
identified as relevant for organizations in the oil and gas sector to report in relation to a topic. The
organization should provide sufficient information about its impacts in relation to each material topic,
so that information users can make informed assessments and decisions about the organization. For
this reason, reporting these additional sector disclosures and recommendations is encouraged,
however it is not a requirement.

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When the organization reports additional sector disclosures, it is required to list them in the GRI
content index (see Requirement 7 in GRI 1: Foundation 2021).

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If the organization reports information that applies to more than one material topic, it does not need torepeat this information for each topic. The organization can report this information once, with a clear
explanation of all the topics it covers.

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If the organization intends to publish a standalone sustainability report, it does not need to repeat
information that it has already reported publicly elsewhere, such as on web pages or in its annual
report. In such a case, the organization can report on a required disclosure by providing a reference in
the GRI content index as to where this information can be found (e.g., by providing a link to the web
page or citing the page in the annual report where the information has been published).

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See Requirement 5 in GRI 1 for more information on using Sector Standards to report disclosures.

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GRI Sector Standard reference numbers

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GRI Sector Standard reference numbers are included for all disclosures listed in this Standard, boththose from GRI Standards and additional sector disclosures. When listing the disclosures from thisStandard in the GRI content index, the organization is required to include the associated GRI Sector
Standard reference numbers (see Requirement 7 in GRI 1: Foundation 2021). This identifier helps
information users assess which of the disclosures listed in the applicable Sector Standards areincluded in the organization’s reporting.

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Defined terms

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Defined terms are underlined in the text of the GRI Standards and linked to their definitions in the
Glossary. The organization is required to apply the definitions in the Glossary.

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References and resources

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The authoritative intergovernmental instruments and additional references used in developing thisStandard, as well as further resources that may be helpful for reporting on likely material topics andcan be consulted by the organization are listed in the Bibliography. These complement the references
and resources listed in GRI 3: Material Topics 2021 and in the GRI Topic Standards.

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Figure 2. Structure of what to report sub-sections

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1. Sector profile
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Oil and gas are non-renewable natural resources, used by humans for thousands of years and withparticular intensity during the last two centuries. The oil and gas sector is a large global industry
producing fuel for transportation and for energy generation, as well as raw materials for chemical
products and polymers. The outputs of the sector are also used in construction, clothing, fertilizers
and insecticides, medical and electronic equipment, and a range of everyday objects. The combustionof oil and gas generates air emissions, including greenhouse gases (GHGs), which are the main
contributor to climate change.

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The oil and gas sector comprises organizations of different sizes and ownership status. State-owned
oil and gas enterprises are present in most oil and gas resource-rich countries, representing some of
the largest organizations in the sector. Privately held oil and gas organizations are also important andare, in general, vertically integrated and operate internationally. Medium-sized organizations may
operate in specific regions or countries, or deliver products, services and technology, such as
surveying of resources, drilling, design, planning, and construction, to exploration and production
organizations.

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Sector activities and business relationships

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When determining its material topics, the organization should consider the impacts of both its
activities and its business relationships.

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Activities

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The impacts of an organization vary according to the types of activities it undertakes. The following list
outlines some of the key activities of the oil and gas sector. This list is not exhaustive.

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Exploration: Surveying of resources, including aerial surveys, seismic testing, and exploratory
drilling.

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Development: Design, planning, and construction of oil and gas fields, including processing andworker facilities.

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Production: Extraction of oil and gas from onshore or offshore reserves, and separation of oil, gas
and water.

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Oil sands mining: Extraction of bitumen from oil sands using surface mining or in situ techniques.

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Closure and rehabilitation: Closure, decommissioning, dismantling, removal, disposal, or
modification of assets, facilities and sites.

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Refining: Refining of oil into petroleum products for use as fuels and as feedstocks for chemicals.

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Processing: Processing of gas into pipe-quality natural gas and natural gas liquids, including
removing hydrocarbons and fluids.

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Transportation: Marine and land transportation of oil and gas.

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Storage and pipelines: Distribution and storage of oil and gas in tanks and marine vessels anddistribution via marine and land-based pipelines.

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Sales and marketing: Selling of oil and gas products for the purpose of, for example, fuels, gas forretail use, and inputs in the production of specialty chemicals, petrochemicals, and polymers.

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Business relationships

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An organization’s business relationships include relationships that it has with business partners, withentities in its value chain including those beyond the first tier, and with any other entities directly linked
to its operations, products, or services. The following types of business relationships are prevalent in
the oil and gas sector and are of particular relevance when identifying the impacts of organizations inthe sector.

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Joint ventures are arrangements in which organizations share the costs, benefits, and liabilities of oil
and gas activities. An organization in the oil and gas sector can be involved with negative impacts asa result of a joint venture, even if it is a non-operating partner.

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State-owned enterprises (SOEs) are often the largest producers of oil and gas and hold ownershipof the majority of global reserves. They may also serve as joint venture partners to publicly traded oil
and gas organizations. SOEs have specific challenges relating to transparency and governance,
which are addressed in different likely material topics in this Standard.

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Suppliers and contractors are used in large numbers in the oil and gas sector to perform certain
activities, such as drilling and construction, or to provide other services and products. Some of thesignificant impacts covered in this Standard concern the supply chain.

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Customers use oil and gas to produce energy, heat, and materials. When combusting oil and gas,
they generate greenhouse gases (GHGs) and other air emissions. While the primary responsibility for
reducing and managing their emissions lies with customers, organizations extracting and producing
oil and gas are also expected to take actions to tackle emissions from the combustion of theirproducts and to disclose the related GHG emissions (Scope 3 GHG emissions). As such, thisStandard includes not only direct (Scope 1) and indirect (Scope 2) GHG emissions, but also otherindirect (Scope 3) GHG emissions.

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The sector and sustainable development

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Energy is a key driver of economic growth and sustainable development. Oil and gas have been
fundamental sources of the world’s energy, contributing to economic growth and poverty reduction.
Together, oil and gas represent the most important resources for electricity production, providing over
50% [12] of the total supply. In 2020, 90% of the transportation sector’s energy needs were met by oil
products [11]. The oil and gas sector today also meets much of society’s needs for raw materials usedin the production of specialty chemicals, petrochemicals, and polymers. Currently, oil and gas are theworld's most actively traded commodities.

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At present, oil and gas are considered strategic assets in regions or countries where they generatecritical revenue streams or support energy independence. For example, the percentage of grossdomestic product attributable to oil revenues has reached 45% in some resource-rich countries [19] .
Revenues from this sector can contribute to local and national economic development, together withjob creation, investments, and infrastructure, business, and skills development.

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The majority of the world’s countries have committed to combating climate change, as outlined in the
Paris Agreement [7]. The International Panel on Climate Change (IPCC) warns that continuing to emit
greenhouse gas (GHG) at the current rate could result in dangerous global temperature increases
leading to magnified risks of extreme weather and climate events [14]. Other reports show that withcurrent policy commitments the world is heading toward a dangerous 3.2°C rise in temperature by2100 [17].

361
362
363
364
365
366
367

These projections underline the need to transition to a low-carbon economy, based on affordable,
reliable, and sustainable energy. Achieving net zero GHG emissions by 2050 is required to limit global
warming to 1.5°C above pre-industrial levels, a level predicted to pose significantly lower risks tonatural and human systems than a warming of 2°C [14]. Combined, the GHGs released by extracting,refining, and burning oil and gas represent 55% of all energy-related GHG emissions and constitutethe largest contribution to anthropogenic climate change. Action taken by the oil and gas sector isessential to the transition to a low-carbon economy.

368
369
370
371
372
373
374
375

The number of oil and gas operations closing will increase in the context of transition to a low-carbon
economy, and impacts of these closures on workers and communities will consequently rise. A justtransition refers to a fair and equitable pathway through industrial transformation to a sustainable
future, where governments and organizations work in collaboration. Such a transition integrates
worker-centric public policies and programs with employer policies and programs to provide a secureand decent future for all workers, their families, and the communities that rely on them. The path fortransitioning to a low-carbon economy will vary for different countries according to factors such as
their economic conditions and capability to respond to and mitigate impacts of climate change.

Page 15 of 86

376
377
378
379
380
381

Besides contributing to climate change, the activities of the oil and gas sector generate further
negative impacts on the environment and people, including impacts on their human rights. These
impacts include loss of biodiversity; soil, water and air pollution; conflict and social disruption, andthreats to human health. Vulnerable groups such as indigenous peoples or women may bedisproportionally affected, and oil and gas operations may continue to generate negative impacts after
their closure.

382
383
384
385

Negative impacts can be intensified by inadequate governance of natural resources. The large
revenues derived from the oil and gas sector can lead to corruption and mismanagement of
resources. Economies dependent on oil and gas can also be vulnerable to commodity price andproduction fluctuations.

386

Sustainable Development Goals

387
388
389

The Sustainable Development Goals (SDGs), part of the 2030 Agenda for Sustainable Development
adopted by the 193 United Nations (UN) member states, comprise the world’s comprehensive plan ofaction to achieving sustainable development [8].

390
391
392

Since the SDGs and targets associated with them are integrated and indivisible, oil and gasorganizations have the potential to contribute to all SDGs by enhancing their positive impacts, or by
preventing and mitigating their negative impacts, on the economy, environment, and people.

393
394
395

The oil and gas sector is particularly relevant to achieving Goal 13: Climate Action and, given thepotential impact of climate change on the development agenda, this will influence the achievement of
every goal, while contributing to the transition to a low-carbon economy.

396
397
398
399
400
401
402

The oil and gas sector also plays a fundamental role in achieving Goal 7: Affordable and Clean
Energy. Ensuring access to energy for all while transitioning toward a low-carbon economy is one of
the challenges faced by the sector. Millions of people still lack access to energy. This hinders theiraccess to basic services such as those recognized in Goal 3: Good Health and Wellbeing and Goal
4: Quality Education as well as their income-generating opportunities, which are crucial to achieving
Goal 1: No Poverty. More broadly, affordable and reliable energy is a fundamental input for the world
economy and therefore instrumental for achieving Goal 8: Decent Work and Economic Growth.

403
404
405

In countries that produce oil and gas, the sector generates high revenues and attracts significant
investment. However, the large revenues derived from the sector carry a risk of corruption and conflictover resources, which have a bearing on Goal 16: Peace and Justice Strong Institutions.

406
407
408
409

Table 2 presents connections between the likely material topics for the oil and gas sector and the SDGs.
These links were identified based on an assessment of the impacts described in each likely material
topic, the targets associated with each SDG, and existing mapping undertaken for the sector (seereferences [13] and [15] in the Bibliography).

410
411
412

Table 2 is not a reporting tool but presents connections between the oil and gas sector’s significant
impacts and the goals of the 2030 Agenda for Sustainable Development. See references [20] and [21]in the Bibliography for information on reporting progress towards the SDGs using the GRI Standards.

413
414

Table 2: Links between the likely material topics for the oil and gas sector and the Sustainable
Development Goals.

Likely material topic
S11.1 GHG emissions

Corresponding SDGs
Goal 13: Climate Action
Goal 14: Life Below Water
Goal 1: No Poverty
Goal 7: Affordable and Clean Energy

S11.2 Climate adaptation, resilience,and transition

Goal 8: Decent Work and Economic Growth
Goal 9: Industry, Innovation and Infrastructure
Goal 12: Sustainable Consumption and Production

Page 16 of 86

Likely material topic

Corresponding SDGs
Goal 13: Climate Action
Goal 3: Good Health and Well-being

S11.3 Air emissions

Goal 11: Sustainable Cities and Communities
Goal 15: Life on Land
Goal 6: Clean Water and Sanitation

S11.4 Biodiversity

Goal 12: Responsible Consumption and Production
Goal 14: Life Below Water
Goal 15: Life on Land
Goal 3: Good Health and Well-being

S11.5 Waste

Goal 6: Clean Water and Sanitation
Goal 12: Responsible Consumption and Production
Goal 15: Life on Land
Goal 6: Clean Water and Sanitation

S11.6 Water and effluents

Goal 12: Responsible Consumption and Production
Goal 14: Life Below Water
Goal 15: Life on Land
Goal 4: Quality Education
Goal 8: Decent Work and Economic Growth

S11.7 Closure and rehabilitation

Goal 11: Sustainable Cities and Communities
Goal 14: Life Below Water
Goal 15: Life on Land

S11.8 Asset integrity and criticalincident management
S11.9 Occupational health and safety

Goal 11: Sustainable Cities and Communities
Goal 14: Life Below Water
Goal 3: Good Health and Well-being
Goal 8: Decent Work and Economic Growth
Goal 1: No Poverty
Goal 4: Quality Education

S11.10 Employment practices

Goal 5: Gender Equality
Goal 8: Decent Work and Economic Growth
Goal 10: Reduced Inequalities
Goal 4: Quality Education

Goal 5: Gender Equality
S11.11 Non-discrimination and equal
Goal 8: Decent Work and Economic Growth
opportunity
Goal 10: Reduced Inequalities
Goal 16: Peace, Justice and Strong Institutions
S11.12 Forced labor and modern
slavery

Goal 8: Decent Work and Economic Growth

S11.13 Freedom of association andcollective bargaining

Goal 8: Decent Work and Economic Growth

Goal 16: Peace, Justice and Strong Institutions
Goal 16: Peace, Justice and Strong Institutions

Page 17 of 86

Likely material topic

Corresponding SDGs
Goal 1: No Poverty
Goal 5: Gender Equality

S11.14 Economic impacts

Goal 8: Decent Work and Economic Growth
Goal 9: Industry, Innovation and Infrastructure
Goal 10: Reduced Inequalities
Goal 1: No Poverty
Goal 3: Good Health and Well-being

S11.15 Local communities

Goal 5: Gender Equality
Goal 6: Clean Water and Sanitation
Goal 16: Peace, Justice and Strong Institutions
Goal 1: No Poverty

S11.16 Land and resource rights

Goal 2: Zero Hunger
Goal 11: Sustainable Cities and Communities
Goal 16: Peace, Justice and Strong Institutions
Goal 1: No Poverty
Goal 3: Good Health and Well-being

S11.17 Rights of indigenous peoples Goal 5: Gender Equality
Goal 11: Sustainable Cities and Communities
Goal 16: Peace, Justice and Strong Institutions
S11.18 Conflict and security

Goal 16: Peace, Justice and Strong Institutions

S11.19 Anti-competitive behavior

Goal 16: Peace, Justice and Strong Institutions

S11.20 Anti-corruption

Goal 12: Responsible Consumption and Production
Goal 16: Peace, Justice and Strong Institutions
Goal 1: No Poverty

S11.21 Payments to governments

Goal 16: Peace, Justice and Strong Institutions
Goal 17: Partnerships for the Goals

S11.22 Public policy

Goal 16: Peace, Justice and Strong Institutions

Page 18 of 86

2. Likely material topics
415
416
417
418
419

This section comprises the likely material topics for the oil and gas sector. Each topic describes thesector’s most significant impacts related to the topic and lists disclosures that have been identified as
relevant for reporting on the topic by oil and gas sector. The organization is required to review each
topic in this section and determine whether it is a material topic for the organization, and then to
determine what information to report for its material topics.

420

S11.1 GHG emissions

421
422
423
424

Greenhouse gas (GHG) emissions comprise air emissions that contribute to climate change,such as carbon dioxide (CO2) and methane (CH4). This topic covers direct (Scope 1) andenergy indirect (Scope 2) GHG emissions related to an organization’s activities, as well asother indirect (Scope 3) GHG emissions related to the end use of an organization’s products.

425
426
427
428
429
430
431
432

Greenhouse gas (GHG) emissions are the single biggest contributor to climate change. The oil andgas sector’s activities and the use of oil and gas products are responsible for a large portion of two
major GHGs: carbon dioxide (CO2) and methane (CH4). Globally, it is estimated that the sector is
responsible for a quarter of all anthropogenic emissions of CH4, which has a notably higher global
warming potential than CO2. Recent measurements indicate that available figures on CH4 emissions
from the sector could be underestimates. Other GHGs from oil and gas activities include ethane(C2H6), nitrous oxide (N2O), hydrofluorocarbons (HCFs), perfluorocarbons (PFCs), sulfur hexafluoride(SF6), and nitrogen trifluoride (NF3).

433
434
435
436
437

GHG emissions from oil and gas activities are classified as direct (Scope 1) GHG emissions in thecase of activities owned or controlled by the organization or energy indirect (Scope 2) GHG emissions
in the case of purchased or acquired electricity, heating, cooling, and steam consumed by theorganization. Currently, 15% of the world’s energy-related GHG emissions come from the process of
producing and distributing oil and gas [35].

438
439
440
441
442
443

Direct (Scope 1) GHG emissions comprise emissions from fuel combustion during production,
process emissions such as those during loading and tankage, and fugitive emissions such as thosefrom piping and equipment leaks. A substantial source of the sector’s Scope 1 GHG emissions isflaring and venting, which aim to dispose of gas that cannot be contained or handled otherwise forsafety, technical, or economic reasons. These practices occur during oil and gas production, storage,
refining, and electricity generation.

444

Box 2. Flaring and venting

445
446
447
448
449

When gas needs to be disposed of, it may be flared (burned off), or vented (released without being
burned). Flaring converts gas to CO2, while venting releases CH4 directly to the atmosphere. Given
that CH4 has a higher global warming potential than CO2, routing associated gases to an efficient flaresystem instead of venting is considered best practice and there is wide agreement that routine venting
should be eliminated.

450
451
452
453
454

Flaring also represents a major source of emissions. While large amounts of gases resulting from oil
and gas activities are used or conserved, flaring still routinely occurs. According to the World Bank,
routine flaring occurs ‘during normal oil production operations in the absence of sufficient facilities or
amenable geology to re-inject the produced gas, utilize it on-site, or dispatch it to a market’. Increases
in shale oil production has further contributed to volumes of flaring.

455
456

The amount of natural gas flared in 2018 resulted in emissions of approximately 275 mega tons ofCO2, as well as other GHGs such as methane, black carbon and N2O.

457

See references [33], [45] and [47] in the Bibliography.

458
459
460
461
462

Energy indirect (Scope 2) GHG emissions originate from stationary and mobile sources (e.g.,transportation of materials, products, or waste); extraction; oil refining; liquefaction and regasificationof natural gas; and operation of facilities and equipment. The depletion of traditional oil and gas
resources has led the sector to move production to more difficult settings, which may involve more
complex extraction methods such as offshore deep-water drilling or oil sands mining. Despite thePage 19 of 86

463
464
465

sector’s ongoing improvements in production efficiency, these conditions are likely to increase theamount of energy used during production and transportation and, as such, GHG emissions resulting
from these activities.

466
467
468
469
470

GHG emissions resulting from the end use of products are classified as other indirect (Scope 3) GHG
emissions. For the oil and gas sector, these constitute the most significant GHG emissions and overhalf of global CO2 emissions [32]. The majority of Scope 3 GHG emissions originate from combustion
processes related to construction, electricity and heat generation, manufacturing, and transportation.
Volumes of these emissions have increased together with higher energy demands.

471

What to report

472
473

If the organization has determined GHG emissions to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.

GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. noManagement of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Managementof material topics

Describe actions taken to manage flaring
and venting and the effectiveness ofactions taken.

S11.1.1

Topic Standards disclosures
GRI 302: Energy
2016

GRI 305:
Emissions 2016

Disclosure 302-1 Energy
consumption within theorganization

S11.1.2

Disclosure 302-2 Energy
consumption outside of theorganization
Disclosure 302-3 Energy
intensity

S11.1.3

Disclosure 305-1 Direct(Scope 1) GHG emissions

S11.1.4-

Report the percentage of gross direct(Scope 1) GHG emissions from CH4.
Report the breakdown of gross direct(Scope 1) GHG emissions by type ofsource (stationary, combustion,
process, fugitive).2

Disclosure 305-2 Energy
indirect (Scope 2) GHG
emissionsDisclosure 305-3 Other
indirect (Scope 3) GHG
emissionsDisclosure 305-4 GHG
emissions intensity

S11.1.5

S11.1.6

S11.1.7

S11.1.8

2 This additional sector recommendation is based on clause 2.2.5.3 in GRI 305: Emissions 2016.

Page 20 of 86

474

References and resources

475
476

GRI 302: Energy 2016 and GRI 305: Emissions 2016 list authoritative intergovernmental instruments
and additional references relevant to reporting on this topic.

477
478
479

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 21 of 86

480

S11.2 Climate adaptation, resilience, and transition

481
482
483
484
485

Climate adaptation, resilience, and transition refer to how an organization adjusts to current
and anticipated climate change-related risks, as well as how it contributes to the ability ofsocieties and economies to withstand impacts from climate change. This topic covers anorganization’s strategy in relation to the transition to a low-carbon economy and the impactsof that transition on workers and local communities.

486
487
488
489
490
491

Signatories of the Paris Agreement have committed to keeping global warming ‘well below 2°C’, yetfossil fuel reserves that are currently available globally far exceed the maximum amount that can beburned while remaining within this limit [76]. This means organizations in the oil and gas sector needto establish targets for carbon emissions; modify their business models; and invest in renewableenergy, technologies to remove CO2 from the atmosphere [66], and nature-based solutions to mitigate
climate change, such as reforestation, afforestation, coastal and wetland restoration.

492
493
494
495
496
497
498
499

Transitioning to a low-carbon economy requires organizations to set emissions targets that areconsistent with the goal of limiting global warming to well below 2°C under the Paris Agreement.
Actions to reduce emissions linked to the process of extracting and distributing oil and gas, which are
direct (Scope 1) and energy indirect (Scope 2) GHG emissions, offer important and immediate
opportunities for the sector to contribute to reducing global GHG emissions. The sector also faces
expectations to address indirect Scope 3 emissions related to the use of oil and gas products. Actions
to reduce these emissions can include, for example, diversification into lower carbon businesses,
such as renewables.

500
501
502
503
504
505
506
507
508
509

The transition to a low-carbon economy creates uncertainty about the future demand for oil and gas.
The IEA estimates that, based on current policies, demand for oil will level off around 2030 while, insome regions, demand for gas will begin decreasing by 2040 [66]. In a scenario that sees the energy
transition accelerate to achieve net-zero GHG emissions by 2050, demand for oil could drop by
almost 75% between 2020 and 2050 and demand for gas could peak before 2030 [65]. The decreasein the demand for oil and gas will translate into lower utilization of existing production facilities anddecreased development of reserves. Depending on the speed of this process, some fields andfacilities may need to be re-evaluated or even written-off prematurely, becoming stranded assets. This
will affect oil and gas organizations financially and generate significant impacts for workers,
governments and other stakeholders.

510

Box 1. Scenario analysis for climate transition

511
512
513
514
515
516

Scenario analysis is a process that considers alternative situations to assess future outcomes.
Organizations can use it to gauge the potential outcomes of their strategies in uncertain
circumstances or conditions. Scenario analysis can employ various methodologies, qualitative andquantitative. The Task Force on Climate-related Financial Disclosures (TCFD) recommendations
suggest scenario analysis as a way to help organizations understand climate change-related risks
and opportunities [79].

517
518
519
520
521
522
523
524

Scenario analysis is well suited to explore the risks that transitioning to a low-carbon economy poses
to oil and gas organizations because it allows them to consider alternative forms of future states
simultaneously. Organizations typically define scenarios according to the speed of transition,
expressed in the resulting average global temperature changes. A scenario compatible with thecommitments of countries in the Paris Agreement will require a temperature rise well below 2ºC.
Other scenarios can be defined according to an organization’s national context. The organization canthen translate the expected reductions in GHG emissions compatible with such a temperature rise
into expected revenue.

525
526
527
528
529
530
531

The transition may affect employment, government revenues, and economic development in regions
where the sector operates. More frequent closures are expected, which are less likely to be
counterbalanced by openings, as has been the case in the past. Workers may face other potential
impacts related to employability, reskilling, and desirable re-employment opportunities. Closure ofoperations without adequate provisions for decommissioning and rehabilitation may also result in an
economic burden for governments and local communities (see also Closure and rehabilitation),
particularly in countries where oil and gas production provides a large percentage of revenues.

Page 22 of 86

532
533
534
535
536
537
538
539

To ensure a just transition to a low-carbon economy, the different dependency levels of workers, local
communities, and national economies on the oil and gas sector has to be recognized, and quality jobs
for those affected created [77]. Examples of actions that organizations may take to contribute to a justtransition include providing adequate advance notice of closures; collaborating with governments andunions; advocating for climate consistent policy (see also Public policy); retraining, reskilling, andredeploying workers; and making alternative investments in the affected communities. Meaningful,early consultations with stakeholders and local communities have also been identified as crucial toachieving a just transition (see also Closure and rehabilitation).

540

What to report

541
542
543

If the organization has determined climate adaptation, resilience, and transition to be a material topic,
this sub-section lists the disclosures that have been identified as relevant for reporting on the topic by
the oil and gas sector.

GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. no-S11.2.1

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3
Management ofmaterial topics

-

-

-

-

Describe policies, commitments, andactions of the organization to prevent or
mitigate the impacts of the transition to a
low-carbon economy on workers and local
communities.
Report the level and function within theorganization that has been assigned
responsibility for managing risks andopportunities due to climate change.
Describe the board’s oversight in managing
risks and opportunities due to climatechange.
Report whether responsibility to manage
climate change-related impacts is linked toperformance assessments or incentive
mechanisms, including in the remuneration
policies for highest governance bodymembers and senior executives.
Describe the climate change-related
scenarios used to assess the resilience ofthe organization’s strategy, including a 2°C
or lower scenario.

Page 23 of 86

Topic Standards disclosures
GRI 201:
Economic
Performance
2016

Disclosure 201-2
Financial
implications andother risks andopportunities due toclimate change

-

-

-

Report the emissions potential for provenand probable reserves3.
Report the internal carbon-pricing and oil
and gas pricing assumptions that haveinformed the identification of risks andopportunities due to climate change.
Describe how climate change-related risks
and opportunities affect or could affect theorganization’s operations or revenue,
including:o development of currently provenand probable reserves;o potential write-offs and earlyclosure of existing assets;o oil and gas production volumes forthe current reporting period andprojected volumes for the next five
years.
Report the percentage of capital
expenditure (CapEx) that is allocated toinvestments in:o prospection, exploration anddevelopment of new reserves;o energy from renewable sources (bytype of source);o technologies to remove CO2 fromthe atmosphere and nature-based
solutions to mitigate climatechange;o other research and development
initiatives that can address theorganization’s risks related toclimate change.

S11.2.2- Net mass of CO2 in metric tons captured
and removed from the atmosphere (CO2
stored less the GHG emitted in theprocess)4.
GRI 305:
Emissions 2016

Disclosure 305-5
Reduction of GHG
emissions-

Report how the goals and targets for GHG
emissions are set, specify whether they are
informed by scientific consensus and list
any authoritative intergovernmental
instruments or mandatory legislation thegoals and targets are aligned with.

S11.2.3

3 The definition of reserves used by the organization for this additional sector recommendation should be thesame as the definition used in its consolidated financial statements or equivalent documents.
4 The mass of the CO

2 captured using carbon capture and storage less the mass of CO2 emitted as a result of or
during the process, is sometimes known as ‘net reduction of emissions’ [67]Page 24 of 86

--Report the Scopes (1, 2, 3) of GHG
emissions, activities, and business
relationships to which the goals and targets
apply.
Report the baseline for the goals andtargets and the timeline for achieving them.

Additional sector disclosures
Describe the organization’s approach to public policy development and lobbying on climatechange, including:- the organization’s stance on significant issues related to climate change that are
the focus of its participation in public policy development and lobbying, and any
differences between these positions and its stated policies, goals, or other public
positions;- whether it is a member of, or contributes to, any representative associations orcommittees that participate in public policy development and lobbying on climatechange, including:o the nature of this contribution;o any differences between the organization’s stated policies, goals, or otherpublic positions on significant issues related to climate change; and thepositions of the representative associations or committees. 5

S11.2.4

544

References and resources

545
546

GRI 201: Economic Performance 2016 and GRI 305: Emissions 2016 list authoritativeintergovernmental instruments and additional references relevant to reporting on this topic.

547
548
549

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

5 These additional sector disclosures are based on reporting recommendations 1.2.1 and 1.2.2 in GRI 415:

Public Policy 2016.

Page 25 of 86

550

S11.3 Air emissions

551
552
553
554

Air emissions include pollutants that have negative impacts on air quality, ecosystems, andhuman and animal health. This topic covers impacts from emissions of sulfur oxides (SOx),
nitrogen oxides (NOx), particulate matter (PM), volatile organic compounds (VOC), carbon
monoxide (CO), and heavy metals, such as lead, mercury, and cadmium.

555
556
557

The activities of the oil and gas sector and the combustion of oil and gas are anthropogenic sourcesof other air emissions besides greenhouse gases (GHGs). These include SOx, NOx, PM, VOCs,
hazardous air pollutants (HAP), such as benzene (C6H6) and hydrogen sulfide (H2S), and ozone (O3).6

558
559
560
561
562
563

These air emissions can be released during production and processing, refining, distribution, andstorage. They can result from activities such as flaring and venting; fuel combustion for poweringmachinery; loading; and transportation of supplies and products. Air emissions can also result from
evaporation losses, fugitive emissions from equipment leaks and failures, and process-safetyincidents and events. A significant number of air emissions also result from fuel combustion by end
users.

564
565
566
567

Globally, air pollution causes acute health problems and millions of deaths annually by contributing toheart and lung diseases, strokes, respiratory infections, and neurological damage [90]. Children, theelderly, and the poor are disproportionately affected by these emissions, as are local communities
adjacent to operational sites.

568
569
570
571
572

Air emissions may lead to widespread and diverse impacts on ecosystems, while affecting othereconomic activities that depend on these ecosystems. For example, NOx emissions that enter oceans,lakes, or other water bodies can alter their chemistry, negatively impacting land and aquatic life. NOx
and SOx emissions can lead to acid rain and increase ocean acidification. These emissions can also
cause damage to plant life by, for example, impairing photosynthesis and reducing growth.

573

What to report

574
575

If the organization has determined air emissions to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.

GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. noManagement of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

S11.3.1

Topic Standards disclosures
GRI 305:
Emissions 2016

Disclosure 305-7 Nitrogenoxides (NOX), sulfur oxides(SOX), and other significant air
emissionsS11.3.2

6

The scope of this topic does not include carbon dioxide CO2 and methane CH4, which are reported under GHG
emissions.

Page 26 of 86

GRI 416: Customer
Health and Safety
2016

Disclosure 416-1 Assessmentof the health and safety
impacts of product and service
categories

Describe actions taken to improve
product quality to reduce air emissions.

576

References and resources

577
578

GRI 305: Emissions 2016 and GRI 416: Customer Health and Safety 2016 list authoritativeintergovernmental instruments and additional references relevant to reporting on this topic.

579
580
581

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

S11.3.3

Page 27 of 86

582

S11.4 Biodiversity

583
584
585
586
587

Biodiversity is the variability among living organisms. It includes diversity within species,
between species and of ecosystems. Biodiversity not only has intrinsic value, but is also vitalto human health, food security, economic prosperity, and mitigation of climate change andadaptation to its impacts. This topic covers impacts on biodiversity, including on plant andanimal species, genetic diversity and natural ecosystems.

588
589
590
591
592
593
594
595
596
597

Oil and gas activities can be the source of pressures on the environments in which they take place,and have direct, indirect, and cumulative impacts on biodiversity in the short and long term. These
impacts can be exacerbated when activities occur in protected areas or areas of high biodiversity
value, and may extend well beyond the closure and rehabilitation of operational sites or geographic
boundaries of activities. Biodiversity impacts from oil and gas activities include contamination of air,soil, and water, soil erosion, and sedimentation of waterways. Other impacts can include animal
mortality or increased vulnerability to predators, habitat fragmentation and conversion, and theintroduction of invasive species and pathogens. Impacts on biodiversity can result in limitations in theavailability, accessibility, or quality of resources, which may in turn impact the well-being andlivelihoods of local communities and indigenous peoples.

598
599
600
601
602
603
604

These impacts can result from both onshore and offshore activities, such as land clearance; seismic
testing and drilling of exploration wells; construction of assets and facilities, infrastructure, andpipelines; road development and transportation; water discharge; disposal of drilling waste; spills andleaks. Threats to biodiversity will increase as easily accessible oil and gas resources are depleted andoil and gas activities move into more remote areas. For example, the extent of offshore exploration
activities in some regions indicates that coastal and marine protected areas may face a greater threat
to their biodiversity than terrestrial areas.

605
606
607
608
609
610
611
612
613

The oil and gas sector can also contribute to cumulative impacts on biodiversity. For example, as
onshore oil and gas activities expand into an area, new access routes are installed, which typicallyrequire clearing land. This leads to habitat fragmentation and conversion but can also result inincreased use of the area, or even encourage other sectors to establish operations in the same areas,
intensifying impacts. Changes to land use to accommodate the sector’s activities can exacerbate theeffects of climate change if they result in removal of carbon sinks. In turn, climate change is likely toaffect all aspects of biodiversity, including individual organisms, populations, species distribution, andthe composition and function of ecosystems, and the impacts are anticipated to worsen withincreasing temperatures.

614
615
616
617
618
619
620
621

To limit and manage its impacts on biodiversity, the oil and gas sector has been developing and, insome cases, already using a mitigation hierarchy tool that helps inform its actions. The mitigation
hierarchy consists of four sequential steps to reduce the negative impacts of activities on the naturalenvironment. Priority is given to preventive measures starting with avoidance of negative impacts and,
where avoidance is not possible, to minimization of those impacts. When negative impacts cannot be
avoided or minimized, remediation measures may be used, such as rehabilitation or restoration of
biodiversity. Offsetting measures may also be applied to residual impacts after all other measures
have been applied (see reference [120] in the Bibliography).

Page 28 of 86

622

What to report

623
624

If the organization has determined biodiversity to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.

GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. no-S11.4.1

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3
Management of material
topics-Describe policies and commitments toachieving no net loss or a net gain tobiodiversity on operational sites; andwhether these commitments apply toexisting and future operations and tooperations beyond areas of highbiodiversity value.
Report whether application of the
mitigation hierarchy has informed actions
to manage biodiversity related impacts.

Topic Standards disclosures
GRI 304:
Biodiversity
2016

S11.4.2

Disclosure 304-1
Operational sites owned,
leased, managed in, or
adjacent to, protected areas
and areas of highbiodiversity value outside
protected areas
Disclosure 304-2 Significant
impacts of activities,
products, and services on
biodiversity

Report significant impacts on biodiversity withreference to affected habitats andecosystems.

S11.4.3

Disclosure 304-3 Habitats
protected or restored

Describe how the application of the mitigation
hierarchy, if applicable, has resulted in:o areas protected through avoidance
measures or offset measures;o areas restored through on-siterestoration measures or offset
measures.

S11.4.4

S11.4.5

Disclosure 304-4 IUCN Red
List species and national
conservation list species
with habitats in areas
affected by operations
625

References and resources

626
627

GRI 304: Biodiversity 2016 lists authoritative intergovernmental instruments and additional references
relevant to reporting on this topic.

628
629
630

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 29 of 86

631

S11.5 Waste

632
633
634
635
636

Waste refers to anything that a holder discards, intends to discard, or is required to discard.
When inadequately managed, waste can have negative impacts on the environment andhuman health, which can extend beyond the locations where waste is generated anddiscarded. This topic covers impacts from waste, including as a result of construction andrehabilitation activities.

637
638
639
640
641
642
643
644

Oil and gas activities typically generate high volumes of waste, including those involving hazardous
waste. The largest waste streams derive from extraction or processing of oil and gas and can consistof drilling muds and cuttings, scale, and sludges, which in turn, can contain chemical additives,hydrocarbons, metals, naturally occurring radioactive material (NORM) and salts. These waste
streams may contaminate surface water, groundwater, seawater, and food sources with chemicals or
heavy metals, and negatively impact plant and animal species as well as human health. Impacts candepend on an organization’s approach to waste management, regulation, and on availability ofrecovery and disposal facilities in the proximity of oil and gas activities.

645
646
647
648
649
650
651
652

Waste streams that cannot be reduced, or diverted from disposal, are typically stored, treated or
disposed through various methods. When disposed of in underground injection wells, drilling waste
can trigger seismicity or lead to contamination of groundwater. In some offshore operations, drilling
fluids might also be discharged into waterways or the ocean, depending on regulation and theavailability of alternative outlets. If waste is disposed of on land or if hazardous substances fromwaste storage facilities leach into the ground, other impacts can include contamination of land, loss ofland productivity, and erosion. In remote areas with limited recovery and disposal methods, waste
impacts can be more severe or harder to monitor.

653
654
655
656

In oil sands mining, the largest waste stream is tailings, a hazardous waste stream produced during
the process of separating oil from sand (see Asset integrity and critical incident management). Sometailings ponds have been found to leach chemicals, causing health risks for local communities andwildlife.

657
658
659
660

When operations end, closure and rehabilitation activities usually involve the final disposal ofhazardous chemicals and managing substantial quantities of materials from disused structures or
equipment (see Closure and rehabilitation). Other typical wastes from oil and gas activities include
waste oils, construction waste, and domestic and office waste.

661

Box 3. Use of materials

662
663
664

The type and quantity of materials used by an organization in the oil and gas sector can signify its
dependence on natural resources and the impacts it has on their availability. Environmental impacts
depend on the organization’s approach to sourcing, use, and disposal of these materials.

665
666
667
668
669

Oil and gas extraction, development, production, and processing activities represent a large
proportion of the sector’s use of materials. Concrete, cement, steel and other metals are necessary
for the construction of offshore platforms and onshore facilities as well as for the equipment andinfrastructure needed to extract, process and transport oil and gas (e.g., valves, tubing and pipelines).
Large volumes of chemicals are used during drilling and well completion.

670
671
672
673

The oil and gas sector has opportunities for efficient use of materials. These include making use of its
significant purchasing power to create demand for more responsibly produced materials or
implementing circularity measures that aim at reusing or recycling materials from disused structures,such as steel and concrete.

674➔ The use of materials is addressed in GRI 301: Materials 2016.

675

Page 30 of 86

676

What to report

677
678

If the organization has determined waste to be a material topic, this sub-section lists the disclosuresthat have been identified as relevant for reporting on the topic by the oil and gas sector.

GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. noManagement of the topic
GRI 3: Material
Topics 2021

S11.5.1

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 306: Waste
2020

S11.5.2

Disclosure 306-1 Waste
generation and significant wasterelated impacts
Disclosure 306-2 Management ofsignificant waste-related impacts

S11.5.3

Disclosure 306-3 Waste
generated

When reporting the composition of thewaste generated, include a breakdownof the following waste streams, if
applicable:o drilling waste (muds and cuttings);
o scale and sludges;o tailings.

S11.5.4

Disclosure 306-4 Waste diverted
from disposal

When reporting the composition of thewaste diverted from disposal, include abreakdown of the following waste
streams, if applicable:o drilling waste (muds and cuttings);
o scale and sludges;o tailings.

S11.5.5

Disclosure 306-5 Waste directed
to disposal

When reporting the composition of thewaste directed to disposal, include abreakdown of the following waste
streams, if applicable:o drilling waste (muds and cuttings);
o scale and sludges;o tailings.

S11.5.6

679

References and resources

680
681

GRI 306: Waste 2020 lists authoritative intergovernmental instruments and additional references
relevant to reporting on this topic.

682
683
684

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 31 of 86

685

S11.6 Water and effluents

686
687
688

Recognized by the United Nations as a human right, access to fresh water is essential forhuman life and well-being. The amount of water withdrawn and consumed by an organizationand the quality of its discharges can have impacts on ecosystems and people.

689
690
691
692

Oil and gas activities can reduce water availability for local communities and other sectors that also
rely on the resource. They can have impacts on the quality of surface
water, groundwater and seawater, which can translate into long-term impacts on ecosystems
and biodiversity, cause health and development problems for humans, and impair food security.

693
694
695
696
697
698
699

Extraction and processing are the oil and gas sector activities that use the largest volumes ofwater. The quantity of water required for these activities vary according to the resource type andextraction method, local geology, and the degree of processing required. Some extraction orprocessing methods, including hydraulic fracturing and oil sands mining are particularly water
intensive. The amount of water withdrawn for certain activities also varies according to anorganization’s ability to substitute the use of freshwater, the quality of water required, recycling
infrastructure and on the characteristics of local water resources.

700
701
702
703
704
705
706

The oil and gas sector’s activities may also involve managing large quantities of produced water orprocess wastewater, which typically contain hydrocarbons, chemicals, or other hazardous
substances. To minimize water impacts, produced water and process wastewater may be reinjected
for well stimulation or reused in other processes. If not, they may be discharged to surface water,
groundwater, seawater, or a third party; dispersed over land; or stored in evaporation ponds. Whendischarged, the impacts to water vary according to the sensitivity of the receiving waterbody andquality of the water discharged.

707
708
709
710
711

Contamination can also result from injection of drilling fluids into wells and flowback from hydraulicfracturing. This can cause underground contaminants to seep and pollute groundwater resources.
Inefficient treatment of water discharges, oil spills from transportation accidents, ruptured pipelines or
seepage, or failure of an oil sands tailings dam can also have similar impacts on water quality(see Asset integrity and critical incident management).

712
713
714
715
716
717
718
719

The oil and gas sector’s impacts on water additionally depend on the quantity of local water
resources; where water is scarce, the sector has a greater impact. A large proportion of the world’s oil
and gas resources are found in areas that are arid or experience water stress. In such areas, thesector’s activities are likely to increase competition for water in demand for other uses – such as forhousehold use and fishing, aquaculture, or agricultural activities. This may exacerbate tensions
between, as well as within, sectors or local communities. Droughts, floods, and other extreme weather
events related to climate change will likely pose more frequent challenges related to water availability
and quality in the future.

720

Page 32 of 86

721

What to report

722
723

If the organization has determined water and effluents to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.

GRI Standard

Disclosure

GRI
SectorStandard
ref. noAdditional sector
recommendations

Management of the topic
GRI 3: Material Topics
2021

S11.6.1

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 303: Water andEffluents 2018

Disclosure 303-1 Interactions withwater as a shared resource

S11.6.2

Disclosure 303-2 Management ofwater discharge-related impacts

S11.6.3

Disclosure 303-3 Water withdrawal

S11.6.4

Disclosure 303-4 Water discharge-

Report volume inmegaliters of produced
water and processwastewater discharged.

-

Report the concentration(mg/L) of hydrocarbons
discharged in produced
water and processwastewater.

S11.6.5

S11.6.6

Disclosure 303-5 Water consumption

724

References and resources

725
726

GRI 303: Water and Effluents 2018 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

727
728
729

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 33 of 86

730

S11.7 Closure and rehabilitation

731
732
733
734
735

At the end of commercial use, organizations are expected to close assets and facilities andrehabilitate operational sites. Effective planning and execution of this phase takes into
account the impacts that can occur during and after closure. This topic covers anorganization’s approach to closure and rehabilitation, including how the organizationconsiders the impacts on the environment, local communities, and workers.

736
737
738
739
740
741
742

Oil and gas facilities can continue to generate environmental impacts after closure, including soil andwater contamination, changes to landforms, and disturbance of biodiversity and wildlife. Closure canalso lead to lasting impacts on local communities. Closure often requires planning that begins in theearly phases of a project’s lifecycle to anticipate potential impacts. Failure to close facilities andrehabilitate sites effectively can render land unusable for other productive purposes, due tocontamination or to the presence of hazardous materials. It can also result in health and safety
hazards.

743
744
745
746
747
748

Closure and rehabilitation of oil and gas fields can include removal and final disposal of hazardous
substances and chemicals; capping or plugging of abandoned wells; dismantling structures andreusing, recycling or disposing materials. It can also include the management of waste; surface waterand groundwater quality issues resulting from spills and leaks; and restoration of lands to a condition
or economic value that is equivalent to the pre-development state. Closing oil sands mining sites also
involves managing tailings ponds (see also Asset integrity and critical incident management).

749
750
751
752
753
754

Several international conventions (see references [165], [166] and [167] in the Bibliography) requiredecommissioning and removing all offshore structures at the end of field life. However, theserequirements may be subject to different interpretations across countries, where national regulations
or regional conventions can take precedence over international conventions. As a result,organizations in the oil and gas sector may lack clear rules for filing decommissioning plans with local
governments and taking action on them once offshore structures become disused.

755
756
757
758
759
760

Decommissioning and dismantling offshore structures can be more costly and complex than foronshore structures, due to their size, weight, and location. There may be additional complexities andenvironmental considerations when, for example, structures that should be removed become part ofbenthic7 communities and habitats. In some cases, decommissioning can occur in situ and structures
may be left in place. When this happens, impacts can include marine pollution from corrosion,
ecosystem changes, damage to fishing equipment, and navigational hazards to shipping.

761
762
763
764
765

The closure and rehabilitation phase may offer additional employment opportunities to local
communities. However, once this phase is completed, workers may be retrenched and local
communities may face economic downturn and social disruption if they have come to depend on theoil and gas sector’s activities for employment as well as for income, taxes and other payments togovernments, community development, and other benefits.

766
767
768
769
770
771
772
773
774

Impacts from closure can be worsened if there is insufficient notice or lack of adequate planning for
economic revitalization, social protection, and labor transition. Without clearly assigned responsible
parties or allocated funds, closed oil and gas facilities can leave a legacy of environmental issues andfinancial burdens for communities and governments. The need to reduce GHG emissions and totransition to a low-carbon economy (see Climate adaptation, resilience and transition) is expected tolead to more frequent closures. These are less likely to be counterbalanced by openings, as has been
the case in the past. Collaboration between local and national governments and organizations in theoil and gas sector, as well as with workers and unions, is necessary to mitigate significant
socioeconomic and environmental impacts requires and ensure a just transition.

7 Benthic is defined by the Merriam Webster as ”of, relating to, or occurring at the bottom of a body of water, or,of, relating to, or occurring in the depths of the ocean” [168].

Page 34 of 86

775
776
777

Technological solutions that would allow repurposing or extending the life of assets after production
ceases (e.g., using pipelines for CO2 storage or transport of low-carbon fuels) are being tested, buthave yet to be proven effective and economically viable.

778

What to report

779
780
781

If the organization has determined closure and rehabilitation to be a material topic, this sub-section
lists the disclosures that have been identified as relevant for reporting on the topic by the oil and gas
sector.

GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. no.

Management of the topic
GRI 3: Material Topics
2021

S11.7.1

Disclosure 3-3 Managementof material topics

Topic Standards disclosures
GRI 402:
Labor/Management
Relations 2016

Disclosure 402-1 Minimum
notice periods regarding
operational changes

GRI 404: Training and
Education 2016

Disclosure 404-2 Programs
for upgrading employee
skills and transition
assistance programs

Describe the approach to engaging
workers in advance of significant
operational changes.

S11.7.2

S11.7.3

Additional sector disclosures
List the operational sites that:o have closure and rehabilitation plans in place;o have been closed;
o are in the process of being closed.

S11.7.4

List the decommissioned structures left in place and describe the rationale for leaving them inplace.

S11.7.5

Report the total monetary value of financial provisions for closure and rehabilitation made by theorganization, including post-closure monitoring and aftercare for operational sites.

S11.7.6

782

References and resources

783
784
785
786
787
788

GRI 402: Labor/Management Relations 2016 and GRI 404: Training and Education 2016 list
authoritative intergovernmental instruments and additional references relevant to reporting on this
topic.
The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 35 of 86

789

S11.8 Asset integrity and critical incident management

790
791
792
793

Asset integrity and critical incident management deal with prevention and control of incidents
that can lead to fatalities, injuries or ill health, environmental impacts, and damage to local
communities and infrastructure. This topic covers impacts from such incidents and anorganization’s approach to managing them.

794
795
796
797
798
799
800

Critical incidents in the oil and gas sector can have catastrophic consequences for workers, local
communities (see Occupational health and safety and Local communities), the environment andcause damage to organizations’ assets. In addition to fatalities and injuries, these incidents can cause
air, soil, and water contamination. These impacts have the potential to disrupt other economic
activities that depend on these resources, such as fishing and agriculture, affecting livelihoods, andcompromising food safety and security. They can also lead to ecosystem and habitat degradation andanimal mortality.

801
802
803
804
805
806
807

Critical incidents related to the oil and gas sector include loss of control or containment ofhydrocarbons, well blowout, explosions, fires, unplanned plant disruption and shutdown, and tailings
dam failures from operations related to oil sands. Oil and gas spills and leaks, for example due toundetected failures in equipment or which occur during distribution of oil and gas by water, road, orrail transport or pipelines, may pollute the soil and water as well as harm species (see also Waterand effluents and Biodiversity). Events or incidents involving methane and other GHG emissions also
contribute to climate change (see GHG emissions).

808
809
810
811
812
813

Organizations in the oil and gas sector can prevent critical incidents with an effective process safety
management system. Process safety refers to the systematic application of good design,
construction, and operating principles to ensure the safe containment of hazardous materials; it also
addresses the sources or factors likeliest to lead to potential incidents. A process safety management
system can also limit impacts associated with critical incidents related to extreme weather events,
which are likely to increase in frequency and intensity due to the effects of climate change.

814

Box 4. Oil sands tailings

815
816
817

Oil sands mining typically uses large amounts of water to separate bitumen from sand. This generates
tailings, which contain large quantities of hazardous waste, including hydrocarbons and heavy metals.
On average, 1.5 barrels of tailings get stored for each barrel of bitumen produced.

818
819
820
821
822

Tailings facilities for oil sands mining present considerable asset integrity risks. Available technology
to treat oil sand tailings currently fails to effectively manage this waste. As a result, tailings continue toaccumulate in ponds, which cover increasingly vast areas of land. Poor design or management oftailing ponds can cause leaks or dam failures, polluting the surrounding surface water, groundwater,or cause critical incidents that may have severe impacts on the local environment and communities.

823

What to report

824
825
826

If the organization has determined asset and critical incident management to be a material topic, thissub-section lists the disclosures that have been identified as relevant for reporting on the topic by theoil and gas sector.
GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. no.

Management of the topic
GRI 3: Material Topics
2021

Disclosure 3-3 Managementof material topics

S11.8.1

Topic Standards disclosures

Page 36 of 86

GRI 306: Effluents andWaste 2016

Disclosure 306-3 Significant
spillsFor each significant spill, report thecause of the spill and the volume ofspill recovered.

S11.8.2

Additional sector disclosures
Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of this total
by business activity (e.g., exploration, development, production, closure and rehabilitation,refining, processing, transportation, storage).8

S11.8.3

The following additional sector disclosures are for organizations with oil sands mining operations.

S11.8.4--

List the organization’s tailings facilities.
For each tailings facility:o describe the tailings facility;
o report whether the facility is active, inactive or closed;
o report the date and main findings of the most recent risk assessment.
Describe actions taken to:o manage impacts from tailings facilities, including during closure and post-closure;o prevent catastrophic failures of tailings facilities.9

827

References and resources

828
829
830
831

GRI 306: Effluents and Waste 2016 lists authoritative intergovernmental instruments and additional
resources relevant to reporting on this topic. The additional authoritative instruments and referencesused in developing this topic, as well as resources that may be helpful for reporting on the topic by theoil and gas sector are listed in the Bibliography.

8 Definitions for Tier 1 and Tier 2 process safety events can be found in the API Recommended Practice 754,

Process Safety Performance Indicators for the Refining and Petrochemical Industries [176]. API RP 754 focuses
on refining and petrochemical operations but can be applied more widely.
9 Definitions for tailings facility and catastrophic failure can be found in the Global Industry Standard on Tailings

Management (GISTM) [183].

Page 37 of 86

832

S11.9 Occupational health and safety

833
834
835

Healthy and safe work conditions are recognized as a human right. Occupational health andsafety involves prevention of physical and mental harm to workers and promotion of workers’
health. This topic covers impacts related to workers’ health and safety.

836
837
838
839

Many work-related hazards are associated with activities undertaken in the oil and gas sector, suchas working with heavy machinery and exposure to or handling of explosive, flammable, poisonous, or
harmful substances. Despite efforts to eliminate work-related hazards and improve workers’ healthand well-being, work-related injuries and ill health, including fatalities, are still prevalent in the sector.

840
841
842
843
844
845
846
847
848
849

Hazards associated with the activities of the oil and gas sector have the potential to result in highconsequence work-related injuries. Transportation incidents, which can occur when workers andequipment are transported to and from wells, offshore rigs and other facilities, are the most common
source of fatalities and injuries in the sector. Other major hazards include fire and explosions, which
can originate from flammable gases or liquids during oil and gas production and transportation, andelectrical hazards associated with high-voltage systems used in exploration and production facilities
or equipment. Falling structures, faulty handling of heavy machinery, or malfunctioning electrical,
hydraulic, or mechanical installations can result in incidents categorized as ‘struck-by’, ‘caught-in’, or‘caught-between’. Workers may also be at risk of injuries from slips, trips, and falls when accessing
high platforms and equipment.

850
851
852
853
854
855
856
857
858
859
860

Hazards associated with the oil and gas sector that have the potential to result in ill health can bebiological, chemical, ergonomic, or physical in origin. Commonly reported chemical hazards include
respirable crystalline silica, which is released during hydraulic fracturing, for example, and can cause
silicosis and lung cancer. Hydrogen sulfide released from oil and gas wells and harmful hydrocarbon
gases and vapors are other commonly reported hazards. The sector’s activities also involve working
in confined spaces, which may contain a high concentration of gases, such as carbon monoxide,
methane, and nitrogen, that can lead to poisoning or asphyxiation. Physical and ergonomic hazards inthe sector include extreme temperatures, harmful levels of radiation, and harmful levels of machinery
noise or vibration, which can cause hearing impairment or loss and musculoskeletal disorders.
Biological hazards prevalent in the sector include communicable diseases present in the local
community or diseases due to poor hygiene and poor quality of food or water.

861
862
863
864
865
866
867
868

Hazards related to common employment practices in the oil and gas sector can increase the risk offatigue, strain, or stress and impact physical, psychological, and social health. These practices
include fly-in fly-out (FIFO) work arrangements, working and living in different countries, rotational
work, long shifts, long travel times, living in the workplace, interrupted rest, irregular working hours,
and solitary work. Workers may also experience psychological reactions, such as post-traumaticstress disorder following a major incident. In addition, workplaces characterized by gender imbalance
can contribute to increased stress, discrimination, or sexual harassment (see also Diversity and nondiscrimination).

869
870
871
872
873
874

The oil and gas sector makes extensive use of suppliers, some of which may undertake activities
considered among the most dangerous. Occupational health and safety management systems may
fail to cover suppliers’ workers in the same way employees are covered. Suppliers’ workers operatingon the premises of organizations in the sector may be less familiar with the workplace and theorganization’s health and safety practices or less committed to those practices. Other workers in theorganization’s supply chain may be subject to low occupational health and safety standards.

Page 38 of 86875

What to report

876
877
878

If the organization has determined occupational health and safety to be a material topic, this subsection lists the disclosures that have been identified as relevant for reporting on the topic by the oiland gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. no.

Management of the topic
GRI 3: Material Topics
2021

S11.9.1

Disclosure 3-3 Management of material
topics

Topic Standards disclosures
GRI 403: Occupational
Health and Safety 2018

Disclosure 403-1 Occupational healthand safety management system

S11.9.2

Disclosure 403-2 Hazard identification,risk assessment, and incident
investigation

S11.9.3

Disclosure 403-3 Occupational healthservices

S11.9.4

Disclosure 403-4 Worker participation,
consultation, and communication on
occupational health and safety

S11.9.5

Disclosure 403-5 Worker training on
occupational health and safety

S11.9.6

Disclosure 403-6 Promotion of worker
health

S11.9.7

Disclosure 403-7 Prevention andmitigation of occupational health andsafety impacts directly linked by business
relationships

S11.9.8

Disclosure 403-8 Workers covered by an
occupational health and safety
management system

S11.9.9

Disclosure 403-9 Work-related injuries

S11.9.10

Disclosure 403-10 Work-related ill health

S11.9.11879

References and resources

880
881

GRI 403: Occupational Health and Safety 2018 lists authoritative intergovernmental instruments andadditional references relevant to reporting on this topic.

882
883
884

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 39 of 86

885

S11.10 Employment practices

886
887
888

Employment practices refer to an organization’s approach to job creation, terms of
employment and working conditions for its workers. This topic also covers the employment
and working conditions in an organization’s supply chain.

889
890
891
892
893

The oil and gas sector generates employment opportunities across the value chain. This can havepositive socioeconomic impacts on communities, countries, and regions. While the sector usuallyoffers well-paid opportunities for skilled workers, employment practices in the sector are also
associated with negative impacts. Examples include impacts related to disparities in working
conditions for contract workers, ineffective labor-management consultations, and job insecurity.

894
895
896
897
898
899
900
901
902

Many jobs in the oil and gas sector have complex shift patterns, involving long shifts and night shifts,
to ensure continuity of operations around the clock. This can cause high levels of fatigue andaugment risks related to health and safety (see Occupational health and safety and Asset integrity
and critical incident management) if organizations do not provide for sufficient rest time. Organizationsin the oil and gas sector may also use fly-in fly-out (FIFO) work arrangements, in which workers areflown to operational sites for several weeks at a time and often required to work extended shifts.
Workers on ships can also be at risk of remaining at sea for extended periods of time. Irregular work
shifts and schedules, time spent away from families, and potentially limited communication facilities
can further impact the physical, psychological, and/or social health of workers.

903
904
905
906
907
908

Various activities in the oil and gas sector are outsourced to suppliers. This is common during peak
periods, such as during construction or maintenance works, or for specific activities, such as catering,
drilling, security, and transportation. Outsourcing activities and using workers employed by suppliers
could allow organizations in the oil and gas sector to reduce their labor costs or to bypass collective
agreements that are in place for employees (see also Freedom of association and collective
bargaining).

909
910
911
912
913
914

Compared to employees, workers employed by suppliers commonly have less favorable employment
conditions, lower remuneration, less training, higher accident rates, and less job security. They often
lack social protection and access to grievance mechanisms. Workers beyond the first tiers ofbusiness relationships in organizations’ supply chains may also be subject to low standards forworking conditions, exposing organizations in the oil and gas sector to human rights violations
through their business relationships (see also Forced labor and modern slavery).

915
916
917
918
919
920

Employment terms can vary between local workers, migrant workers (brought in temporarily), andcontract workers. Remuneration for these groups of workers may be unequal, while benefits, such as
bonuses, housing allowances, and private insurance plans, may only be offered to some migrant
workers. Lack of relevant skills, knowledge, or accessible training programs can also restrict local
communities from accessing employment opportunities created by the oil and gas sector (see also
Economic impacts).

921
922
923
924
925
926

Job security is also a concern in the oil and gas sector. Closure and rehabilitation or oil price drops
can occur suddenly, leading to job losses and increasing pressure on remaining workers. Low job
security is further compounded by automation and changing business models, such as changes
triggered by the transition to a low-carbon economy. Organizations in the sector can support workers
by planning for a just transition, including implementing timely measures that aim to develop theirskills and improve their employability in other sectors.

Page 40 of 86

927

What to report

928
929
930

If the organization has determined employment practices to be a material topic, this sub-section lists
the disclosures that have been identified as relevant for reporting on the topic by the oil and gas
sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. no.

Management of the topic
GRI 3: Material Topics
2021

Disclosure 3-3 Management ofmaterial topics

S11.10.1

Topic Standards disclosures
Disclosure 401-1 New employee
hires and employee turnoverS11.10.2

Disclosure 401-2 Benefits provided
to full-time employees that are notprovided to temporary or part-time
employees

S11.10.3

Disclosure 401-3 Parental leave

S11.10.4

GRI 402:
Labor/Management
Relations 2016

Disclosure 402-1 Minimum notice
periods regarding operationalchanges

S11.10.5

GRI 404: Training and
Education 2016

Disclosure 404-1 Average hours of
training per year per employee

S11.10.6

Disclosure 404-2 Programs for
upgrading employee skills andtransition assistance programs

S11.10.7

Disclosure 414-1 New suppliers
that were screened using social
criteria

S11.10.8

Disclosure 414-2 Negative social
impacts in the supply chain andactions taken

S11.10.9

GRI 401: Employment
2016

GRI 414: SupplierSocial Assessment
2016

931

References and resources

932
933
934

GRI 401: Employment 2016, GRI 402: Labor/Management Relations 2016, GRI 404: Training and
Education 2016, and GRI 414: Supplier Social Assessment 2016 list authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

935
936
937

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 41 of 86

938

S11.11 Non-discrimination and equal opportunity

939
940
941
942

Freedom from discrimination is a human right and a fundamental right at work. Discrimination
can impose unequal burdens on individuals or deny fair opportunities on the basis ofindividual merit. This topic covers impacts from discrimination and practices related todiversity, inclusion, and equal opportunity.

943
944
945
946

The conditions, locations, necessary skills, and types of work associated with the oil and gas sector
can set a barrier for entry, hinder employee diversity, and result in discrimination. Discriminatory
practices can impede access to jobs and career development, as well as lead to inequalities intreatment, remuneration, and benefits.

947
948
949
950
951
952

Documented cases of discrimination in the oil and gas sector concern race, color, sex, gender,
disability, religion, national extraction, and worker status. For example, jobseekers from local
communities may be excluded from the hiring process because of a recruitment system bias thatfavors a dominant ethnic group or utilizes migrant workers. Compared to some migrant workers, local
workers may receive significantly lower pay for equal work. The sector’s widespread use of contract
workers, often with differing terms of employment, can also be conducive to discrimination.

953
954
955
956
957
958
959
960
961
962

The oil and gas sector is characterized by a significant gender imbalance. In many countries, thepercentage of women working in this sector is significantly lower than the percentage of women
working overall nationwide. Women are also significantly underrepresented in senior management
positions. One cause of this imbalance may be that fewer women graduate with degrees pertinent tothe sector, such as in science, technology, engineering, and mathematics. Other barriers for womenand primary caregivers include fly-in fly-out (FIFO) work arrangements, longhours, and limited parental leave. Social or cultural customs and beliefs and biases can also limit
women’s access to jobs in this sector or prevent them from taking on specific roles. In
addition, some resource-rich countries have laws that prevent women from working in hazardous or
arduous occupations.

963
964
965
966
967

Understanding how specific groups may be subject to discrimination across different locations whereorganizations in the oil and gas sector operate can help organizations effectively address
discriminatory practices. Other measures, such as providing specific training to workers on how toprevent discrimination, can help address impacts related to discrimination and create a respectful
workplace.

968

What to report

969
970
971

If the organization has determined non-discrimination and equal opportunity to be a material topic, thissub-section lists the disclosures that have been identified as relevant for reporting on the topic by theoil and gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI Sector
Standard
ref. no.

Management of the topic
GRI 3: Material Topics
2021

Disclosure 3-3 Management ofmaterial topics

S11.11.1

Topic Standards disclosures
GRI 202: Market
Presence 2016
GRI 401: Employment
2016

Disclosure 202-2 Proportion ofsenior management hired fromthe local community
Disclosure 401-3 Parental
leave

S11.11.2

S11.11.3

Page 42 of 86

GRI 405: Diversity andEqual Opportunity 2016

GRI 406: Nondiscrimination 2016
GRI 404: Training and
Education 2016

Disclosure 405-1 Diversity of
governance bodies andemployees
Disclosure 405-2 Ratio of basic
salary and remuneration of
women to men
Disclosure 406-1 Incidents of
discrimination and corrective
actions taken
Disclosure 404-1 Average
hours of training per year per
employee

S11.11.4

S11.11.5

S11.11.6

S11.11.7

972

References and resources

973
974
975

GRI 401: Employment 2016, GRI 404: Training and Education 2016, GRI 405: Diversity and equal
opportunity 2016, and GRI 406: Non-discrimination 2016 list authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

976
977
978

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 43 of 86

979

S11.12 Forced labor and modern slavery

980
981
982
983

Forced labor is defined as all work or service which is exacted from any person under the
menace of penalty and for which a person has not offered themselves voluntarily. Freedom
from forced labor is a human right and a fundamental right at work. This topic covers anorganization’s approach to identifying and addressing forced labor and modern slavery.

984
985
986

As part of a global effort, several governments have issued legislation requiring public reporting on
addressing traditional and emerging practices of forced labor, including modern slavery. Suchlegislation applies to many organizations in the oil and gas sector.

987
988
989
990
991
992
993
994
995
996

The large number of suppliers that organizations in the oil and gas sector interact with may include
those operating in countries with low rates of enforcement of human rights and those lacking thecapacity to prevent and mitigate negative human rights impacts within their own supply chains.
Through their supply chains, oil and gas organizations may therefore be involved with violations ofhuman rights and other instances of exploitation. Oil and gas organizations may also be involved withincidences of forced labor and modern slavery as a result of their joint ventures and other business
relationships, including those with state-owned enterprises in countries where international humanrights violations are documented. Conducting due diligence within the large and complex supply
chains that commonly exist in the sector may also pose difficulties for detecting and addressing
incidents of forced labor and modern slavery.

997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010

Documented cases have shown forced labor and modern slavery in the supply of services to oil fields
and offshore platforms, such as in catering, cleaning, construction, maintenance, and waste
management, as well as in marine and land transportation activities. For example, a higher risk ofhuman rights violations may be found aboard ships that are registered in countries other than the
country of the ship’s beneficial owner. In such cases, layers of management and the use of externalcrewing companies can obscure accountability for ensuring respect of human rights. In othersituations, inadequate arrangements by the employer to cover flight costs or facilitate border-crossing
requirements at the end of a contract period have left ship workers stranded onboard and vulnerable
to exploitation. Offshore oil and gas workers can also be at higher risk of forced labor due to theisolation of extraction sites, which makes it challenging for organizations in the sector to reinforce
measures countering exploitation. Low-skilled migrant workers can also face higher risks of modern
slavery when dealing with third-party employment agencies, such as those who have been found to
overcharge workers for visas and flights or to demand recruitment costs be paid by employees rather
than employers.

1011

Box 5. Impacts on children’s rights

1012
1013

Child labor may occur in activities that service an oil and gas project or its workers (e.g., child labor in
hospitality services or in specific sector activities, such as the construction of facilities).

1014
1015
1016
1017
1018

Other impacts on children’s rights and well-being can result from the proximity of an oil or gas project
to local communities. These impacts can include sexual violence, environmental impacts, or impacts
resulting from land use and resettlement. Parents’ working conditions, including irregular working
hours, long shifts, and fly-in fly-out (FIFO) arrangements, can also have impacts on children (see also
Employment practices).

1019
1020
1021

The risk of child labor in the oil and gas sector arises mainly through an organization’s business
relationships and complex supply chains. Suppliers may operate in countries with minimum working
ages that are below the minimum age set by the International Labour Organization.

1022➔ Child labor is addressed in GRI 408: Child Labor 2016.

Page 44 of 86

1023

What to report

1024
1025
1026

If the organization has determined forced labor and modern slavery to be a material topic, this subsection lists the disclosures that have been identified as relevant for reporting on the topic by the oiland gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI Sector
Standard
ref. no.

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics

S11.12.1

Topic Standards disclosures
GRI 409: Forced orCompulsory Labor
2016
GRI 414: SupplierSocial Assessment
2016

Disclosure 409-1 Operations andsuppliers at significant risk for incidents
of forced or compulsory labor

S11.12.2

Disclosure 414-1: New suppliers thatwere screened using social criteria

S11.12.3

1027

References and resources

1028
1029
1030

GRI 409: Forced or Compulsory labor 2016 and GRI 414: Supplier Social Assessment 2016 list
authoritative intergovernmental instruments and additional references relevant to reporting on this
topic.

1031
1032
1033

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 45 of 86

1034

S11.13 Freedom of association and collective bargaining

1035
1036
1037
1038
1039

Freedom of association and collective bargaining are human rights and fundamental rights atwork. They include the rights of employers and workers to form, join, and run their own
organizations without prior authorization or interference, and to collectively negotiate working
conditions and terms of employment. This topic covers an organization’s approach andimpacts related to freedom of association and collective bargaining.

1040
1041
1042
1043

Workers’ rights to organize and to take collective action are critical for supporting and improving
working conditions in the oil and gas sector, including conditions relating to occupational health andsafety, wages, and job security. These rights can also enable public debate about the sector’s
governance and practices as well as aid in reducing social inequality.

1044
1045
1046
1047
1048
1049
1050
1051

Many jobs associated with the oil and gas sector have traditionally been represented by trade unions
and covered by collective bargaining agreements. However, some oil and gas resources are locatedin countries where these rights are restricted. Workers in such locations face risks when seeking tojoin trade unions and engage in collective bargaining. Even in countries where unions are legal,
existing restrictions might prevent effective worker representation, and workers who join unions may
face intimidation or unfair treatment. In cases where freedom of association and collective bargaining
are restricted, organizations in the oil and gas sector may employ alternative means of worker
representation and engagement.

1052
1053
1054
1055
1056
1057

Documented cases of interference with freedom of association and collective bargaining in the sector
include detention of managers and other employees, invasion of privacy, not adhering to collective
agreements, and prevention of trade union access to workplaces to assist workers. Other
documented cases include refusal to bargain in good faith with workers’ chosen trade unions, unfair
dismissal of trade union members and leaders, and unilateral cancellation of collective bargaining
agreements.

1058
1059
1060

Widely used in the oil and gas sector, contract workers are often excluded from the scope of collective
bargaining agreements. As a result, contract workers commonly have less favorable employment
conditions and lower remuneration compared to employees (see also Employment practices).

1061

Box 6. Freedom of association and civic space

1062
1063
1064

Freedom of association and peaceful assembly are fundamental human rights. These rights give
workers, through their trade unions, and citizens, through independent civil society, the freedom to
speak about the oil and gas sector’s policies and organizations’ practices without interference.

1065
1066
1067

Restrictions imposed on civic space, which is the environment that enables civil society to contributeto decisions that affect individual lives, can limit citizens’ ability to engage in public debate about thesector’s policies and organizations’ practices.

1068

What to report

1069
1070
1071

If the organization has determined freedom of association and collective bargaining to be a material
topic, this sub-section lists the disclosures that have been identified as relevant for reporting on the
topic by the oil and gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI Sector
Standard
ref. no.

Management of the topic
GRI 3: Material Topics
2021

Disclosure 3-3 Managementof material topics

S11.13.1

Page 46 of 86

Topic Standards disclosures
GRI 407: Freedom of
Association andCollective Bargaining
2016

Disclosure 407-1
Operations and suppliers inwhich the right to freedom of
association and collective
bargaining may be at risk

S11.13.2

1072

References and resources

1073
1074

GRI 407: Freedom of Association and Collective Bargaining 2016 lists authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

1075
1076
1077

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 47 of 86

1078

S11.14 Economic impacts

1079
1080
1081
1082
1083

An organization’s impacts on the economy refers to how the value it generates affects
economic systems. For example, as a result of its procurement practices and employment ofworkers. Infrastructure investments and services supported by an organization can also have
impacts on a community’s well-being and long-term development. This topic covers economic
impacts at local, national, and global levels.

1084
1085
1086
1087
1088
1089
1090

Oil and gas activities can be an important source of investment and income for local communities,
countries, and regions. Impacts can vary according to the scale of operations and the importance of
the activity in the economic context. In some resource-rich countries, revenues from the oil and gas
sector are a significant source of income. However, mismanagement of these revenues can harm
economic performance and lead to macroeconomic instability and distortions (see Payments togovernments and Anti-corruption). Economies dependent on oil and gas can also be vulnerable tocommodity price and production fluctuations.

1091
1092
1093
1094
1095
1096
1097

The oil and gas sector can have positive impacts by providing revenues, derived from paying taxes
and royalties, as well as investing in infrastructure, such as power utilities that improve access toenergy, or public services. The sector can also have positive impacts through local employment andlocal procurement. Skills development of local communities through education and training can help
increase access to jobs in the sector. Local employment, in turn, can lead to increased purchasing
power and positive impacts on local businesses. Local procurement of products and services can also
help supplier development.

1098
1099
1100
1101
1102
1103
1104
1105
1106
1107

The extent to which local communities stand to benefit from the presence of oil and gas activities
depends on the existing development and industrialization levels of the communities, the community’scapacity to offer qualified workers for the new employment opportunities, and the commitment oforganizations in the oil and gas sector to train local workers. The net employment impacts also
depend on how employment by the oil and gas sector affects existing employment in other sectors
and on organizations’ employment practices. For example, a fly-in fly-out (FIFO) work arrangement
can offset pressures associated with influxes of people to small communities while still supplying thenecessary workers (see also Local communities). However, this arrangement reduces theemployment opportunities available to local communities, detracting from the potential economic
benefits.

1108
1109
1110
1111
1112
1113
1114
1115

The introduction of new oil and gas activities can generate negative impacts on local communities,
such as economic disparity, with vulnerable groups often being disproportionately affected (see also
Rights of indigenous peoples). Small local suppliers that depend on larger oil and gas organizations
for their income generation may face challenges in cases of extended payment delays or pressures todeliver services and products at decreased rates. An influx of external workers can increase pressure
on housing, infrastructure, and public services. Local communities may also have to deal withenvironmental legacy costs or ineffective rehabilitation after closure (see also Asset integrity andcritical incident management and Closure and rehabilitation).

1116
1117
1118
1119
1120

The transition to a low-carbon economy is expected to lead to decreased activity in the oil and gas
sector (see also Climate adaptation, resilience, and transition), making communities and countries
that depend on the sector for revenues or employment more vulnerable to the resulting economic
downturn. In these cases, collaboration between local and national governments and organizations inthe sector is essential to ensure a just transition.

Page 48 of 86

1121

What to report

1122
1123

If the organization has determined economic impacts to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. noDisclosure 3-3 Management ofmaterial topics

Describe the community
development programs in place thatare intended to enhance positive
impacts for local communities,
including the approach to providing
employment, procurement, andtraining opportunities

S11.14.1

Report direct economic value
generated and distributed (EVG&D)
by project.

S11.14.2

Management of the topic
GRI 3: Material Topics
2021

Topic Standards disclosures
GRI 201: Economic
Performance 2016
GRI 202: Market
Presence 2016
GRI 203: Indirect
Economic Impacts 2016

GRI 204: Procurement
Practices 2016

Disclosure 201-1 Direct
economic value generated anddistributed
Disclosure 202-2 Proportion ofsenior management hired fromthe local community

S11.14.3

Disclosure 203-1 Infrastructure
investments and services
supported
Disclosure 203-2 Significant
indirect economic impacts

S11.14.4

Disclosure 204-1 Proportion of
spending on local suppliersS11.14.6

S11.14.5

1124

References and resources

1125
1126

GRI 201: Economic Performance 2016 and GRI 202: Market Presence 2016 list authoritativeintergovernmental instruments and additional references relevant to reporting on this topic.

1127
1128
1129

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 49 of 86

1130

S11.15 Local communities

1131
1132
1133
1134
1135

Local communities comprise individuals living or working in areas that are affected or that
could be affected by an organization’s activities. An organization is expected to conduct
community engagement to understand the vulnerabilities of local communities and how they
may be affected by the organization’s activities. This topic covers socioeconomic, cultural,
health, and human rights impacts on local communities.

1136
1137
1138
1139

Organizations in the oil and gas sector can have positive economic impacts on local communities
through employment and local procurement, taxes, or other payments to local governments, as wellas through community development programs and investments in infrastructure or public services(see also Economic impacts, Employment practices, and Payments to governments).

1140
1141
1142
1143
1144
1145
1146

Activities of the oil and gas sector can also lead to negative impacts on local communities. Negative
impacts can result from, for example, land use requirements for the sector’s activities, an influx ofpeople seeking employment and economic opportunities, environmental degradation, exposure tohazardous substances, and use of natural resources. When operating in areas of pre-existing conflictor where negative impacts from oil and gas activities are not addressed, conflicts can arise or become
exacerbated (see also Conflict and security). Vulnerable groups, including women and indigenous
peoples, may be disproportionally affected by these impacts.

1147
1148
1149
1150
1151
1152
1153

The oil and gas sector’s land use can compete with other land use demands, such as for farming,fishing, or recreation. In addition, it can disrupt traditional livelihoods and increase the risk of
impoverishment. It can eventually lead to displacement, which results in additional impacts such as
restrictions on access to essential services, and impacts on human rights (see Land and resourcerights). The activities of the sector can also result in damage to cultural heritage sites, potentiallyleading to loss of tradition, culture, or cultural identity, especially among indigenous peoples (see also
Rights of indigenous peoples).

1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164

The influx of workers from the surrounding areas or as a result of use of fly-in fly-out (FIFO)
arrangements, particularly during the construction, maintenance, and closure and rehabilitation
phases of oil and gas projects might lead to greater economic inequality within the local community. A
large-scale influx of workers can place local services and resources under pressure, induce inflation,and introduce new communicable diseases. Higher housing costs may lead to an increase inhomelessness, especially among vulnerable groups. There may be an increase in activities thatcompromise social order, such as substance abuse, gambling, and prostitution, especially affecting
vulnerable groups. The influx of predominantly male workers can change the gender balance of local
communities. This can impact women in particular, as it can lead to a rise in sexual violence andtrafficking as well as sexually transmitted diseases. Documented cases have also shown domestic
and gender-based violence, both on operational sites and in local communities.

1165
1166
1167
1168
1169

Oil and gas activities can generate air, soil, and water pollution; increased levels of traffic, noise, light,
and odors; waste streams and leaks; and dust. They may cause incidents such as explosions, fires,
spills, and tailings dam or pipeline failures (see also Asset integrity and critical incident management).
Documented cases have also shown that seismic activity induced by hydraulic fracturing can affectlocal communities.

1170
1171
1172
1173
1174
1175
1176

Effective local community engagement, grievance mechanisms, and other remediation processes canhelp organizations in the oil and gas sector prevent and mitigate the impacts of their activities. In theirabsence, the concerns of the community might not be understood or addressed, which can create
negative impacts or exacerbate existing problems, such as gender inequality. Establishing or
participating in grievance mechanisms and other remediation processes that are tailored to thespecific needs of local communities can also help organizations address actual or potential negative
impacts.

Page 50 of 86

1177

What to report

1178
1179

If the organization has determined local communities to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.
GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. no-S11.15.1

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3
Management of material
topics---Describe the approach to identifying
stakeholders within local communities
and to engaging with them.
List the vulnerable groups that theorganization has identified within local
communities.
List any collective or individual rightsthat the organization has identified thatare of particular concern for local
communities.10
Describe the approach to engaging withvulnerable groups, including:o how it seeks to ensure meaningful
engagement; ando how it seeks to ensure safe andequitable gender participation.

Topic Standards disclosures
GRI 413: Local
Communities 2016

S11.15.2

Disclosure 413-1
Operations with local
community engagement,
impact assessments, anddevelopment programs
Disclosure 413-2
Operations with significant
actual and potential
negative impacts on local
communities

Describe impacts on the health of local
communities as a result of exposure topollution caused by operations or use ofhazardous substances.

S11.15.3

10 These additional sector recommendations are based on the guidance to clause 1.1 in GRI 413: Local

Communities 2016.

Page 51 of 86

Additional sector disclosures
S11.15.4

Report the number and type of grievances from local communities identified, including:oopercentage of the grievances that were addressed and resolved;
percentage of the grievances that were resolved through remediation.

1180

References and resources

1181
1182

GRI 413: Local Communities 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

1183
1184
1185

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 52 of 86

1186

S11.16 Land and resource rights

1187
1188
1189
1190
1191

Land and resource rights encompass the rights to use, manage and control land, fisheries,
forests, and other natural resources. An organization’s impacts on the availability andaccessibility of these can affect local communities and other users. This topic covers impacts
from an organization’s use of land and natural resources on human rights and tenure rights,
including from resettlement of local communities.

1192
1193
1194
1195
1196
1197
1198

Oil and gas activities require access to land for prospecting, exploration, extraction, construction,
waste storage and disposal, processing, transportation, and distribution of products. This cansometimes lead to displacement of other land users, restricted access to resources, and resettlementof local communities, including involuntary resettlement. Impacts from land use vary according tomethods of extraction, resource location, the processing required, and transportation methods. For
example, onshore oil and gas pipelines can have a large footprint due to their length and safety bufferzones.

1199
1200
1201
1202
1203
1204

Unclear rules regarding tenure rights to access, use, and control land, often lead to disputes,
economic and social tensions, and conflict. Insufficient consultation with, and inadequate
compensation to affected communities can also exacerbate tensions and conflict. For example, therelationship between mineral rights and land rights might be unclear; formal statutory tenure
rules might overlap or conflict with traditional customary rules; legitimate rights may not be recognized
or enforced; or people may lack formal documentation of their rights to land.

1205
1206
1207
1208
1209
1210
1211
1212
1213
1214

Involuntary resettlement of local communities can involve physical displacement (e.g., relocation or
shelter loss) and economic displacement (e.g., loss or access to assets), having impacts on people’s
livelihoods and human rights. In such cases, organizations in the oil and gas sector may provide local
communities with monetary compensation or land that is equivalent to the lost assets. However,determining the value of local communities’ lost access to the natural environment is complex andincludes consideration of income-generating activities, human health, and non-material aspects ofquality of life, such as the loss of cultural or recreational opportunities. The amount of compensation
provided may therefore not be equivalent to the loss borne. In some cases, individuals who are
customary titleholders to the land may not be compensated at all or only for crops that they were
cultivating on the land but not for the land itself.

1215
1216

Community members resisting resettlement may also face threats and intimidation, or violent,
repressive, or life-threatening removal from lands (see also Conflict and security).

1217
1218
1219
1220
1221
1222
1223
1224

Addressing impacts on land and resource rights typically requires extensive and meaningful
engagement between organizations in the oil and gas sector and local communities, including
vulnerable groups. In cases of ineffective community consultation or in the absence of free, prior, andinformed consent (FPIC), impacts on resettling communities or existing problems within a community
can be exacerbated by an inadequate resettlement process or lack of transparency (see also Local
communities and Rights of indigenous peoples). Community consultations may also fail to include
all affected members. Women, for example, are often excluded from decisionmaking processes related to the development a new project.

1225

What to report

1226
1227
1228

If the organization has determined land and resource rights to be a material topic, this sub-section
lists the disclosures that have been identified as relevant for reporting on the topic by the oil and gas
sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. noDisclosure 3-3 Management ofmaterial topics-

S11.16.1

Management of the topic
GRI 3: Material Topics
2021

Describe the approach ofengaging with affectedvulnerable groups, including

Page 53 of 86

o-how the organization seeks
to ensure engagement ismeaningful;o how the organization seeks
to ensure safe andequitable genderparticipation.
Describe the approach of toproviding remediation to local
communities or individuals
subject to involuntary
resettlement, such as theprocess for establishingcompensation for loss of assets
or other assistance to improveor restore standards of living or
livelihoods.

Additional sector disclosures
List the locations of operations that caused or contributed to involuntary resettlement or wheresuch resettlement is ongoing. For each location, describe how peoples’ livelihoods and humanrights were affected and restored.

S11.16.2

1229

References and resources

1230
1231

The authoritative instruments and references used in developing this topic, as well as resources that
may be helpful for reporting on the topic by the oil and gas sector are listed in the Bibliography.

Page 54 of 86

1232

S11.17 Rights of indigenous peoples

1233
1234
1235
1236
1237

Indigenous peoples are considered a vulnerable group and are at higher risk of experiencing
negative impacts more severely as a result of an organization’s activities. Indigenous peoples
have both collective and individual rights, as set out in the United Nations Declaration on the
Rights of Indigenous Peoples and other authoritative international human rights instruments.
This topic covers impacts on the rights of indigenous peoples.

1238
1239
1240
1241
1242
1243
1244

The presence of the oil and gas sector in proximity to indigenous communities can present economic
opportunities and benefits for indigenous peoples through employment, training, and community
development programs (see also Economic impacts). However, it can also disrupt indigenous
peoples’ cultural, spiritual, and economic ties to their lands or natural environments, compromise theirrights and well-being, and cause displacement (see also Land and resource rights). It can also havean impact on availability of and access to water, which is a key concern for many indigenous
communities.

1245
1246
1247
1248
1249
1250
1251
1252
1253
1254
1255
1256
1257
1258

The collective and individual rights of indigenous peoples are recognized in authoritative international
instruments. Indigenous peoples also often have a special legal status in national legislation and canbe customary or legal owners of lands to which organizations in the oil and gas sector are granted
use rights by governments. Before initiating development or other activities that could have potential
impacts on lands or resources that indigenous peoples use or own, organizations are expected toseek free, prior, and informed consent (FPIC) from indigenous peoples. This right is recognized in the
United Nations Declaration on the Rights of Indigenous Peoples and allows indigenous peoples togive or withhold consent to a project that may affect them or their territories and to negotiate project
conditions [310]. However, some national governments may not recognize or enforce indigenous land
rights or indigenous peoples’ rights to consent. Documented cases show an absence of good faithconsultations as well as undue pressure on indigenous peoples to accept projects, with opposition tosuch projects sometimes leading to violence or death (see also Conflict and security). Organizationsin the sector and indigenous peoples regularly have disputes and conflicts over land ownership andrights.

1259
1260
1261
1262

An influx of workers from other areas can result in discrimination toward indigenous peoples in termsof access to jobs. It can further undermine their social cohesion, well-being, and safety. Impacts that
may affect indigenous women more severely than men include risks of prostitution, forced labor,
violence, and increased exposure to communicable diseases (see also Local communities).

1263
1264
1265

The contribution of the oil and gas sector to climate change can also exacerbate negative impacts on
indigenous peoples, given their distinct relationship with and, at times, dependence on the naturalenvironment.

Page 55 of 86

1266

What to report

1267
1268
1269

If the organization has determined rights of rights of indigenous peoples to be a material topic, thissub-section lists the disclosures that have been identified as relevant for reporting on the topic by theoil and gas sector.
GRI Standard

Disclosure

Additional sector recommendations

GRI
SectorStandard
ref. no-S11.17.1

Management of the topic
GRI 3: Material
Topics 2021

Disclosure 3-3 Management ofmaterial topics-

Describe the community
development programs in place thatare intended to enhance positive
impacts for indigenous peoples,
including the approach to providing
employment, procurement, andtraining opportunities.
Describe the approach of engaging
with indigenous peoples, including:o how the organization seeks toensure engagement ismeaningful;o how the organization seeks toensure indigenous women areable to participate safely andequitably.

Topic Standards disclosures
Describe the identified incidents ofviolations involving the rights ofindigenous peoples.

S11.17.2

List the locations of operations where indigenous peoples are present or affected by oil and gas
activities of the organization.

S11.17.3

Report if the organization has been involved in a process of seeking free, prior and informed consent
from indigenous peoples for any of the organization’s activities, including, in each case:o whether the process has been mutually accepted by the organization and the affectedindigenous peoples;o whether an agreement has been reached, and if so, if the agreement is publicly available.

S11.17.4

GRI 411: Rights ofIndigenous Peoples
2016

Disclosure 411-1 Incidents ofviolations involving rights ofindigenous peoples

Additional sector disclosures

1270

References and resources

1271
1272

GRI 411: Rights of Indigenous Peoples 2016 lists authoritative intergovernmental instruments andadditional references relevant to reporting on this topic.

1273
1274
1275

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 56 of 86

1276

S11.18 Conflict and security

1277
1278
1279
1280
1281

An organization’s activities may trigger conflict or, in cases of existing conflict, intensify it.
The use of security personnel to manage conflict can play an essential role in allowing anorganization to operate safely and productively but also has the potential to impact on
people’s human rights. This topic covers the organization's security practices and its
approach to operating in areas of conflict.

1282
1283

Many organizations in the oil and gas sector operate in locations and situations of conflict including,for example, countries characterized by political and social instability.

1284
1285
1286
1287
1288
1289
1290

Conflict can also be caused by the presence of oil and gas activities. It can be triggered by negativeenvironmental impacts; inadequate engagement of stakeholders and indigenous peoples in decisionmaking processes; uneven distribution of economic benefits or provision of benefits deemed
disproportionate to impacts created; and disputes over use of land and resources (see also Land andresource rights). Conflict can also be triggered by the perceived mismanagement of funds at theexpense of local interests (see also Anti-corruption). Such conflict can heighten the need to use
security personnel, but also the potential for violations of human rights.

1291
1292
1293
1294
1295
1296

Security personnel engaged by organizations in the oil and gas sector or public security directed by
the host government may be present to protect organizations’ assets or ensure workers’ safety andsecurity. Actions taken by security personnel against local community members, including during
protest activities against development of oil and gas resources or to protect land and resources, canviolate human rights, such as the rights to freedom of association and freedom of speech, as well as
lead to violence, injuries, or deaths.

1297
1298
1299
1300

When oil and gas activities are endorsed by the government but remain disagreeable to local
communities, the presence of public security forces can increase tensions between communities,
government, and organizations in the sector. This can in turn exacerbate local power imbalances and,potentially, use of force.

1301
1302
1303
1304
1305

In cases where public or other third-party security forces, such as paramilitary groups, are active,
organizations in the oil and gas sector still have a responsibility to take steps to ensure security
practices are consistent with the protection of human rights. This involves assessing security-relatedrisks, identifying situations in which impacts on human rights are likely to occur, and working withsecurity providers to ensure human rights are respected.

1306
1307
1308

Organizations in the oil and gas sector may also contribute more broadly to the safety and security of
local communities, for example, by facilitating communication between communities and public
security forces or supporting efforts to address other sources of conflict.

1309

What to report

1310
1311

If the organization has determined conflict and security to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. noDisclosure 3-3 Management ofmaterial topics-

S11.18.1

Management of the topic
GRI 3: Material Topics
2021-

List the locations ofoperations in areas ofconflict.
Describe the approach toensuring respect for humanrights by of public andprivate security providers.

Page 57 of 86

Topic Standards disclosures
GRI 410: Security
Practices 2016

S11.18.2

Disclosure 410-1 Security
personnel trained in humanrights policies or procedures

1312

References and resources

1313
1314

GRI 410: Security Practices 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

1315
1316
1317

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 58 of 86

1318

S11.19 Anti-competitive behavior

1319
1320
1321
1322
1323
1324

Anti-competitive behavior refers to actions by an organization that can result in collusion withpotential competitors, abuse of dominant market position or exclusion of potential
competitors, thereby limiting the effects of market competition. This can include fixing prices
or coordinating bids, creating market or output restrictions, imposing geographic quotas, andallocating customers, suppliers, geographic areas, or product lines. This topic covers impacts
as a result of anti-competitive behavior.

1325
1326
1327
1328
1329

The oil and gas sector faces high barriers to entry due to the sizable investments needed.
Consequently, established organizations in the sector are often large and can dominate national or
local markets. Mergers and acquisitions can intensify this concentration. Some segments of the sector
depend on extensive infrastructure investments, such as investments in pipelines and liquefied
natural gas (LNG) terminals, usually operated by a single organization or a small number of them.

1330
1331
1332
1333
1334
1335
1336
1337
1338
1339

The global market for oil and gas is large and well-integrated, making it secure against collusion ormarket dominance from individual producers. However, specific segments of the oil and gas sector
can be subject to anti-competitive behavior. Instances of cartels, monopolistic practices, and relatedabuse of such positions have been documented in some jurisdictions in which oil and gasorganizations are active. Agreements between producers and energy distributors, as well as mergers
between organizations in the sector, can diminish competition by affecting output volume, and cancreate monopolies over transportation, distribution and supply to consumers. Collusion can also takeplace when submitting bids for the rights to extract oil and gas. Organizations may coordinate theirbids in connivence with competitors so as to obtain lower prices, depriving resource owners of faircompensation.

1340
1341
1342

Anti-competitive behavior can result in higher prices for oil, gas and raw materials derived from oil andgas. Given the key role of oil and gas in the world economy, even a small increase in price can havesizeable negative impacts.

1343

What to report

1344
1345
1346

If the organization has determined anti-competitive behavior to be a material topic, this sub-section
lists the disclosures that have been identified as relevant for reporting on the topic by the oil and gas
sector.

GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. noManagement of the topic
GRI 3: Material Topics
2021

Disclosure 3-3 Management ofmaterial topics

S11.19.1

Topic Standards disclosures
GRI 206: Anticompetitive Behavior
2016

Disclosure 206-1 Legal actions foranti-competitive behavior, antitrust, and monopoly practices

S11.19.2

1347

References and resources

1348
1349

GRI 206: Anti-competitive Behavior 2016 lists authoritative intergovernmental instruments andadditional references relevant to reporting on this topic.

1350
1351
1352

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

Page 59 of 86

1353

S11.20 Anti-corruption

1354
1355
1356
1357
1358

Anti-corruption refers to how an organization manages the potential of being involved withcorruption. Corruption is practices such as bribery, facilitation payments, fraud, extortion,collusion, and money laundering, and the offer or receipt of an inducement to do somethingthat is dishonest or illegal. This topic covers impacts related to corruption and anorganization’s approach related to contract and ownership transparency.

1359
1360
1361
1362
1363
1364

Corruption in the oil and gas sector can occur throughout the value chain and has been linked tovarious negative impacts, such as misallocation of resources revenues, damage to the environment,
abuse of democracy and human rights, and political instability. Corruption can lead to diversion of
public revenues to private beneficiaries, at the expense of, for example, investments in infrastructureor services. This can be particularly critical in countries with high levels of poverty, and can lead toincreased inequalities and conflicts over oil and gas resources (see Conflict and security).

1365
1366
1367
1368
1369

The oil and gas sector faces higher risks of corruption in comparison with other sectors.
Characteristics of the sector that contribute to the potential for corruption include frequent interaction
between oil and gas organizations and politically exposed persons 11, such as government officials forlicenses and other regulatory approvals. Other relevant sector characteristics include the complex
financial transactions and the international reach of the sector.

1370
1371
1372
1373
1374
1375

State-owned enterprises (SOEs) face specific challenges in relation to corruption because they may
have less effective internal controls and be subject to partial independent oversight. In addition todriving profit, SOEs may also pursue broader objectives such as local development. However, without
adequate oversight, measures for local development may be abused for corrupt purposes.
Organizations in the oil and gas sector partnering with SOEs in joint ventures may face additionalrisks related to corruption as a result of this business relationship.

1376
1377
1378
1379
1380
1381
1382

Cases of corruption during bidding processes for exploration and production licenses have been
documented in the oil and gas sector. Organizations in the sector have used corrupt practices toobtain confidential information, influence decision-making, and avoid environmental or otherrequirements. Such cases may result in licenses being awarded to less qualified organizations,jeopardize public investments, or negatively impact the environment and local communities. Opaquelicensing procedures may also obstruct public scrutiny of oil and gas investments and transactions
that could result in reduced public revenue.

1383
1384
1385

In other cases, corrupt practices have aimed to block or shape policies and regulations or to influence
their enforcement. This might include regulations concerning land and resource rights, taxes andother government levies, or environmental protection.

1386
1387
1388
1389

Across the value chain, a lack of transparency in procurement procedures in the oil and gas sector
can also create a risk of corruption or fraud. Examples of this can include paying bribes to get
regulations or quality requirements waived, receiving kickbacks for securing contracts at inflated
prices, or profiting from inflated prices charged by an entity established as a front organization.

1390
1391
1392

To combat corruption and prevent the negative impacts that stem from it, organizations in the oil andgas sector are expected by the marketplace, international norms, and stakeholders to demonstrate
their adherence to integrity, governance, and responsible business practices.

11 Politically exposed person is defined by the Financial Action Taskforce as “an individual who is or has been

entrusted with a prominent public function” [364].

Page 60 of 86

1393

Box 7. Transparency about contracts and ownership structures

1394
1395
1396
1397

Publication of government contracts is a growing practice. It is endorsed by organizations such as theUnited Nations, the International Monetary Fund (IMF), the International Finance Corporation (IFC),
the International Bar Association, and the Organisation for Economic Co-operation and Development(OECD).

1398
1399
1400
1401
1402
1403
1404

Contracts governing the extraction of oil and gas resources are commonly devised by organizations inthe sector and governments on behalf of citizens or local communities without public oversight. Fairterms for sharing risks and rewarding benefits, including those related to a just transition, areparticularly relevant because of the long-term time horizons and widespread impacts of projects.
Contract transparency helps local communities hold governments and organizations accountable for
their negotiated terms and obligations. It also reduces information asymmetries between governments
and oil and gas organizations and helps level the playing field in negotiations.

1405
1406
1407

Lack of transparency about ownership structures can make it difficult to determine who benefits fromfinancial transactions in the oil and gas sector. Beneficial ownership transparency has been identified
as a significant opportunity to deter conflicts of interest, corruption, and tax avoidance and evasion.

1408

See references [362] and [366] in the Bibliography.

1409

What to report

1410
1411

If the organization has determined anti-corruption to be a material topic, this sub-section lists thedisclosures that have been identified as relevant for reporting on the topic by the oil and gas sector.
GRI Standard

Disclosure

Additional sector
recommendations

GRI
SectorStandard
ref. noDisclosure 3-3 Managementof material topics-

S11.20.1

Management of the topic
GRI 3: Material Topics
2021-

Describe how potential impacts
of corruption or risks ofcorruption are managed,
including in the organization’s
supply chain.
Describe the whistleblowing andother mechanisms in place forindividuals to raise concerns
about corruption.

Topic Standards disclosures
GRI 205: Anti-corruption
2016

Disclosure 205-1
Operations assessed forrisks related to corruption
Disclosure 205-2
Communication and training
about anti-corruption
policies and procedures
Disclosure 205-3 Confirmed
incidents of corruption andactions taken

S11.20.2

S11.20.3

S11.20.4

Page 61 of 86

Additional sector disclosures
Describe the approach to contract transparency, including:o whether contracts and licenses are made publicly available and, if so, where they are
published;o if contracts or licenses are not publicly available, the reason for this and actions taken
to make them public in the future.12
List the organization’s beneficial owners and explain how the organization identifies thebeneficial owners of business partners, including joint ventures and suppliers.13
1412

References and resources

1413
1414

GRI 205: Anti-corruption 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

1415
1416
1417

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

S11.20.5

S11.20.6

12 This additional sector disclosure is based on Requirement 2.4.Contracts in the EITI Standard 2019. Definitions

for contracts and licenses can be found in the EITI Standard 2019 [363].
13 This additional sector disclosure is based on Requirement 2.5. Beneficial ownership c,. d., and f. in the EITIStandard 2019 [363].

Page 62 of 86

1418

S11.21 Payments to governments

1419
1420
1421
1422

Lack of transparency about payments to governments can contribute to inefficientmanagement of public funds, illicit financial flows, and corruption. This topic covers impacts
from an organization's practices related to payments to governments and the organization’s
approach to transparency of such payments.

1423
1424
1425

Organizations in the oil and gas sector deal with a large number of complex financial transactions andmake a variety of payments to governments. These include commodity trading revenues, explorationand production licensing fees, taxes and royalties, signature, discovery and production bonuses.

1426
1427
1428
1429
1430

Transparency of payments to governments can help distinguish the economic importance of the oiland gas sector to countries, enable public debate, and inform government decision-making. It canalso provide insights into the terms of contracts, increase government accountability and strengthen
revenue collection and management. Insufficient transparency of these payments, on the other hand,
can impede detection of misallocation of revenues and corruption.

1431
1432
1433
1434
1435
1436
1437

Taxes, royalties, and other payments from organizations in the oil and gas sector are an importantsource of investment and revenue for local communities, countries, and regions (see Economic
impacts). However, opportunistic tax practices or tax non-compliance can lead to diminished tax
revenues in countries where the organizations operate. This can be particularly damaging fordeveloping countries who may lack or have high needs of public revenue. The sector also receives
substantial subsidies from governments in many countries, which are of great interest to stakeholders,such as investors or civil society.

1438
1439
1440
1441
1442
1443
1444

When disclosing information on payments to governments, organizations in the oil and gas sector
often report aggregate payments at an organizational level. However, this can provide limited insight
into payments made in each country or related to a project. Reporting country-level and project-level
payments enables comparison of the payments made to those stipulated in fiscal, legal, andcontractual terms, as well as to assess the financial contribution of oil and gas activities to hostcountries and communities. It can also enable governments to address tax avoidance and evasion,correct information asymmetry and level the playing field for governments when negotiating contracts.

1445

Box 8. State-owned enterprises

1446
1447
1448
1449

A state-owned enterprise (SOE) is, according to the Extractives Industries Transparency Initiative(EITI), ‘a wholly or majority government-owned company that is engaged in extractive activities onbehalf of the government’ (see reference [384] in the Bibliography). SOEs often have special status,
which can involve financial advantages and preferential treatment.

1450
1451
1452
1453
1454
1455
1456
1457

SOEs often sell shares of the produced resource to buyers, including commodity trading companies.
This first trade14 is an important revenue stream for countries and can involve a high volume offinancial transactions. However, data on these transactions is often scarce or inaccessible. The first
trade can be subject to trade mispricing in the form of under-invoicing of exports or over-invoicing ofimports to obtain financial gain. Other risks may result from the selection of buyers and allocation ofsales contracts (which can involve bribery and conflicts of interest) and moving income to a statetreasury, potentially causing misallocation of revenues or generating public mistrust of revenue
management (see also Anti-corruption).

1458
1459

Transparency in the operations and objectives of SOEs is crucial for monitoring their performance andmaximizing their economic and social contributions.

14 First trade is defined by the Extractive Industries Transparency Initiative as “the sale of the state’s share of

production by government and state-owned enterprises” [381].

Page 63 of 86

1460

What to report

1461
1462
1463

If the organization has determined payments to governments to be a material topic, this sub-section
lists the disclosures that have been identified as relevant for reporting on the topic by the oil and gas
sector.
GRI Standard

Disclosure

GRI
SectorStandard
ref. noAdditional sector
recommendations

Management of the topic
GRI 3: Material Topics
2021

S11.21.1

Disclosure 3-3 Management ofmaterial topics

Topic Standards disclosures
GRI 201: Economic
Performance 2016

Disclosure 201-1 Direct
economic value generated anddistributed
Disclosure 201-4 Financial
assistance received fromgovernment

GRI 207: Tax 2019

S11.21.2

For state-owned organizations(SOE):
Report the financial relationshipbetween the government andthe SOE. 15

S11.21.3

Disclosure 207-1 Approach totax

S11.21.4

Disclosure 207-2 Tax
governance, control, and risk
management

S11.21.5

Disclosure 207-3 Stakeholder
engagement and managementof concerns related to tax

S11.21.6

Disclosure 207-4 Country-bycountry reporting-

Report a breakdown of thepayments to governments
levied at the project-level, by
project and the following
revenue streams, if applicable:o The host government’s
production entitlement;o National state-owned
company production
entitlement;o Royalties;o Dividends;

S11.21.7

15 This additional sector disclosure is based on Requirement 2.6 State participation in the EITI Standard 2019[384].

Page 64 of 86

o-Bonuses (e.g., signature,
discovery, and production
bonuses);o License fees, rental fees,
entry fees; and otherconsiderations for licenses
or concessions;o Any other significant
payments and material
benefits to government.16
Report the value of any
thresholds17 that have been
applied and any othercontextual informationnecessary to understand how
the project-level payments togovernments reported havebeen compiled.

Additional sector disclosures
For oil and gas purchased from the state, or from third parties appointed by the state to sell on
their behalf, report:o volumes and types of oil and gas purchased;o full names of the buying entity and of the recipient of the payment;o payments made for the purchase.18
1464

References and resources

1465
1466

GRI 201: Economic Performance 2016 and GRI 207: Tax 2019 list authoritative intergovernmental
instruments and additional references relevant to reporting on this topic.

1467
1468
1469

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

S11.21.8

16 This additional sector disclosure is based on Requirement 4.1 Comprehensive disclosure of taxes andrevenues and Requirement 4.7. Level of disaggregation in the EITI Standard 2019. A definition for project can befound in the EITI Standard 2019 [384].
17 The EITI Standard 2019 specifies that in countries implementing the EITI, the multi-stakeholder group for thecountry agree which payments and revenues are material, including appropriate thresholds [384]. The
organization can use the relevant threshold set by the EITI multi-stakeholder group. If there is no relevant
threshold set, the organization can use a threshold equivalent to that established for the European Union, which
specifies that ‘Payments, whether a single payment or a series of related payments, below EUR 100,000 within
the reporting period can be excluded’ [377].
18 This additional sector disclosure is based on Requirement 4.2 Sale of the state’s share of production or otherrevenues collected in kind in the EITI Standard 2019 [384] and EITI Reporting Guidelines for companies buying
oil, gas and minerals from governments [382].

Page 65 of 86

1470

S11.22 Public policy

1471
1472
1473
1474
1475
1476
1477

An organization can participate in public policy development, directly or through anintermediary organization, by means of lobbying or making financial or in-kind contributions
to political parties, politicians, or causes. While an organization can encourage thedevelopment of public policy that benefits society, participation can also be associated withcorruption, bribery, undue influence or an imbalanced representation of the organization’s
interests. This topic covers an organization’s approach to public policy advocacy, and theimpacts that can result from the influence an organization exerts.

1478
1479
1480
1481
1482
1483
1484
1485

The oil and gas sector can exert significant influence on government policies and is among thesectors with the largest lobbying expenditure. Documented cases have shown that lobbying by the oiland gas sector can obstruct progress toward the Sustainable Development Goals, or lead to policy
and regulation that are inconsistent with the transition to a low-carbon economy. In regions where oiland gas generate significant revenue for governments, organizations in the sector may get better
access to, and representation in meetings with, government representatives, which may lead toincreased influence over public policy decisions. Organizations in the sector have made donations topolitical parties whose policies favor corporate agendas or to gain special access to politicians.

1486
1487
1488
1489
1490
1491

Advocacy and lobbying by the oil and gas sector have contributed to hindering environmental policies;
blocking or amending legislation on environmental and social assessments of projects or fairparticipation of all stakeholders; overturning restrictions on resource development; acquiring permits
for pipelines; and lowering labor standards, corporate taxes, and resource royalties. These activities
have also been used to gain or retain government subsidies, which can result in commodity pricesthat do not reflect the full environmental costs of oil and gas products.

1492
1493
1494
1495
1496
1497
1498
1499
1500
1501

The oil and gas sector has actively advocated against ambitious climate policies as well as for
ensuring continued subsidies to the sector, through individual organizations in the sector and industry
bodies. These activities have often been targeted against enforcing meaningful carbon pricing, carbon
budgets, or other measures to reduce GHG emissions that could leave oil and gas assets andresources stranded. Sometimes, efforts have contradicted publicly stated corporate strategies andpositions that support policies addressing climate change. Excessive subsidies for the sector can
impede the transition to a low-carbon economy, and consequently hinder sustainable development, innumerous ways, including by reducing or inefficiently allocating available national resources,
increasing dependence on fossil fuels, and discouraging investment in renewable energy and energy
efficiency (see Climate adaptation, resilience, and transition).

1502

What to report

1503
1504

If an organization in the oil and gas sector has identified public policy to be a material topic, thissection helps it determine what to report on this topic.
GRI Standard

Disclosure

Additional sector recommendations

Disclosure 3-3
Management of material
topics-GRI
SectorStandard
ref. noManagement of the topic
GRI 3: Material Topics
2021-

Describe the organization’s stanceon significant issues that are thefocus of its participation in public
policy development and lobbying;
and any differences between these
positions and its stated policies,
goals, or other public positions.
Report whether the organization is amember of, or contributes to, any
representative associations orcommittees that participate that

S11.22.1

Page 66 of 86

participate in public policy
development and lobbying, including:o the nature of this contribution;o any differences between theorganization’s stated policies,
goals, or other public positions
on significant issues related toclimate change, and thepositions of the representative
associations or committees.19
Topic Standards disclosures
GRI 415: Public Policy
2016

S11.22.2

Disclosure 415-1 Politicalcontributions

1505

References and resources

1506
1507

GRI 415: Public Policy 2016 lists authoritative intergovernmental instruments and additionalreferences relevant to reporting on this topic.

1508
1509
1510

The additional authoritative instruments and references used in developing this topic, as well as
resources that may be helpful for reporting on the topic by the oil and gas sector are listed in the
Bibliography.

19 These additional sector recommendations are based on reporting recommendations 1.2.1 and 1.2.2 in GRI

415: Public Policy 2016.

Page 67 of 86

Glossary
1511
1512

This glossary provides definitions for terms used in this Standard. The organization is required toapply these definitions when using the GRI Standards.

1513
1514
1515

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this glossary or in
the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

1516
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Note to GSSB: no new terms have been added as a result of the development GRI 11: Oil and Gas
Sector 2021. The following terms from the GRI Standards Glossary are used in GR 11 and will be
added at the time of publication.
Anti-competitive behavior
Area of high biodiversity value
Baseline
Basic salary
BenefitBusiness partner
Business relationships
Child
Circularity measures
Collective bargaining
Community development program
Conflict of interest
Corruption
Direct (Scope 1) GHG emissions
Discrimination
DisposalDue diligence
Effluent
Employee
Employee turnover
Energy indirect (Scope 2) GHG emissions
Entry level wage
Exposure
Financial assistance
Forced or compulsory labor
Freedom of association
Freshwater
Reporting period
Scope of GHG emissions
Seawater
Security personnel
Senior executive
Services supported
Severity (of impact)
Significant air emission
Significant operational change
Significant spill
Spill
Stakeholder
Supplier

Governance bodyGreenhouse gas (GHG)
Grievance
Grievance mechanism
Groundwater
Hazardous waste
High-consequence work-related injury
Highest governance body
Human rights
ImpactIndigenous peoples
Infrastructure
Local community
Local supplier
Material topic
Occupational health and safety management
systemOccupational health services
Other indirect (Scope 3) GHG emissions
Parental leave
Political contribution
Produced water
Protected area
Recovery
Recycling
Remediation
Remuneration
Renewable energy source
Supply chain
Surface water
Sustainable development
Value chain
Vulnerable group
Waste
Water consumption
Water discharge
Water stress
Water withdrawal
Work related hazard
WorkerPage 68 of 86

Bibliography
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This section lists authoritative intergovernmental instruments and additional references used indeveloping this Standard, as well as resources that can be consulted by the organization.

1521

Introduction

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1.

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Sector profile

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Authoritative instruments:
7. United Nations Framework Convention on Climate Change (UNFCCC), Paris Agreement, 2015.
8. United Nations General Assembly, Resolution adopted by the General Assembly on 25
September 2015. Transforming our world: the 2030 Agenda for Sustainable Development, 2015
(A/RES/70/1).

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1549
1550
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1552
1553
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1556
1557
1558
1559
1560
1561
1562

Additional references:
9. Cordaid, Informing Local Communities, Civil Society and Local Government about Oil & Gas: A
Practical Guide on Technical Aspects, 2016.
10. F. Denton, T. J. Wilbanks, et al., ‘Climate-Resilient Pathways: Adaptation, Mitigation, andSustainable Development’, Climate Change 2014: Impacts, Adaptation, and Vulnerability. Part A:
Global and Sectoral Aspects. Contribution of Working Group II to the Fifth Assessment Report of
the Intergovernmental Panel on Climate Change, 2014.
11. International Energy Agency (IEA), Net-zero by 2050: A Roadmap for the Global Energy Sector,
2021.
12. International Energy Agency (IEA), World Energy Balances: Overview, 2020.
13. International Finance Corporation (IFC), International Petroleum Industry Environmental
Conservation Association (IPIECA), United Nations Development Program (UNDP), Mapping theoil and gas industry to the development goals: An atlas, 2017.
14. International Panel on Climate Change (IPCC), Global Warming of 1.5°C, 2018.
15. International Petroleum Industry Environmental Conservation Association (IPIECA), World
Business Council on Sustainable Development (WBCSD), Accelerating action: an SDG
Roadmap for the oil and gas sector, 2021.
16. Organisation for Economic Co-operation and Development (OECD) and International Energy
Agency (IEA), OECD Green Growth Studies: Energy, 2011.
17. United Nations Environment Programme (UNEP), Emissions Gap Report 2019, 2019.
18. World Bank, Access to Electricity, data.worldbank.org/indicator/EG.ELC.ACCS.ZS, accessed on
31 May 2020.
19. World Economic Forum (WEF), Which economies are most reliant on oil?,
weforum.org/agenda/2016/05/which-economies-are-most-reliant-on-oil/, accessed 03 May 2021.

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Resources:
20. GRI, Linking the SDGs and the GRI Standards, updated regularly.
21. GRI and UN Global Compact, Integrating the SDGs into corporate reporting: A practical guide,
2018.

2.
3.
4.
5.
6.

European Communities, NACE Rev.2, Statistical classification of economic activities in theEuropean Community (NACE), Eurostat, Methodologies and Working Papers, 2008.
Executive Office of the President, Office Of Management and Budget, North American Industry
Classification System (NAICS), 2017.
FTSE Russell, ICB Structure. Taxonomy Overview, 2019.
S&P Dow Jones Indices and MSCI Inc., Revisions to the Global Industry Classification Standard(GICS®) Structure, 2018.
Sustainable Accounting Standards Boards (SASB), Sustainable Industry Classification System®
(SICS®), sasb.org/find-your-industry/, accessed on 27 May 2021.
United Nations, International Standard Industrial Classification of All Economic Activities,
Revision 4, Statistical Papers Series M No. 4/Rev.4, 2008.

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S11.1 GHG emissions

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Authoritative instruments:
22. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2007: The PhysicalScience Basis, 2007.
23. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Synthesis Report,
2014.
24. Intergovernmental Panel on Climate Change (IPCC), Good Practice Guidance and Uncertainty
Management in National Greenhouse Gas Inventories, 2001.

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1578
1579
1580
1581
1582
1583
1584
1585
1586
1587
1588
1589
1590
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1592
1593
1594
1595
1596
1597
1598
1599
1600
1601
1602
1603
1604
1605
1606
1607
1608
1609
1610
1611
1612
1613
1614
1615
1616
1617
1618
1619
1620
1621
1622
1623

Additional references:
25. Carbon Brief, Methane emissions from fossil fuels ‘severely underestimated’, 2020,
carbonbrief.org/methane-emissions-from-fossil-fuels-severely-underestimated, accessed on 31
May 2020.
26. Climate Disclosure Project (CDP), CDP Technical Note: Guidance methodology for estimation of
Scope 3 category 11 emissions for oil and gas companies, 2021.
27. Environmental Defense Fund (EDF), Taking Aim: Hitting the mark on oil and gas methanetargets, 2018.
28. Ernst & Young (EY), Unconventional oil and gas in a carbon constrained world: A review of theenvironmental risks and future outlook for unconventional oil and gas, 2017.
29. P. Forster, V. Ramaswamy, et al., ‘Changes in Atmospheric Constituents and in Radiative
Forcing’, Climate Change 2007: The Physical Science Basis, 2007.
30. Harvard John A. Paulson School of Engineering and Applied Sciences, Oil and natural gas
production emit more methane than previously thought, 2021.
31. International Energy Agency (IEA), Energy Efficiency 2018: Analysis and Outlooks to 2040,
2018.
32. International Energy Agency (IEA), CO2 Emissions from Fuel Combustion Highlights, 2019,
iea.org/data-and-statistics/data-products, accessed on 22 April 2021.
33. International Energy Agency (IEA), Flaring Emissions, 2020.
34. International Energy Agency (IEA), Methane Tracker, iea.org/reports/methane-tracker-2020,
accessed on 31 May 2020.
35. International Energy Agency (IEA), The Oil and Gas Industry in Energy Transitions: World
Energy Outlook special report, 2020.
36. International Petroleum Industry Environmental Conservation Association (IPIECA) andAmerican Petroleum Institute (API), Estimating petroleum industry value chain (Scope 3)
greenhouse gas emissions: Overview of methodologies, 2016.
37. International Petroleum Industry Environmental Conservation Association (IPIECA), American
Petroleum Institute (API), and International Association of Oil & Gas Producers (IOGP), Oil andgas industry guidance on voluntary sustainability reporting, 3rd ed., 2015.
38. International Petroleum Industry Environmental Conservation Association (IPIECA), Savingenergy in the oil and gas industry, 2013.
39. The Energy Resources Institute (TERI), Towards an Energy Efficient Oil & Gas Sector, 2015.
40. United Nations Climate Change (UNFCC), What do adaptation to climate change and climate
resilience mean?, 2020, unfccc.int/topics/adaptation-and-resilience/the-big-picture/what-doadaptation-to-climate-change-and-climate-resilience-mean, accessed on 31 May 2020.
41. United Nations Environment Programme (UNEP) and Climate and Clean Air Coalition (CCAC)
Oil and Gas Methane Partnership (OGMP) 2.0 Framework, 2020
42. United States Energy Information Administration (EIA), Assumptions to the Annual Energy
Outlook 2019: Industrial Demand Module, 2019.
43. United States Energy Information Administration (EIA), Natural gas explained,
eia.gov/energyexplained/natural-gas/, accessed on 31 May 2020.
44. United States Environmental Protection Agency (US EPA), Overview of Greenhouse Gases,
epa.gov/ghgemissions/overview-greenhouse-gases#methane, accessed on 31 May 2020.
45. World Bank, Global Gas Flaring Reduction Partnership (GFFR),
worldbank.org/en/programs/gasflaringreduction, accessed on 1 June 2021.
46. World Bank, Increased Shale Oil Production and Political Conflict Contribute to Increase in
Global Gas Flaring, 2019, worldbank.org/en/news/press-release/2019/06/12/increased-shale-oilproduction-and-political-conflict-contribute-to-increase-in-global-gas-flaring, accessed on 31 May
2020.

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47. World Bank, Zero Routine Flaring by 2030, worldbank.org/en/programs/zero-routine-flaring-by2030#7, accessed on 31 May 2020.
48. World Resources Institute, Estimating and Reporting the Comparative Emissions Impacts of
Products, 2019.

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1633
1634
1635
1636
1637
1638
1639
1640
1641
1642
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Resources:
49. Climate Disclosure Project (CDP), CDP Technical Note: Guidance methodology for estimation of
Scope 3 category 11 emissions for oil and gas companies, 2021.
50. Greenhouse Gas Protocol, Corporate Value Chain (Scope 3) Accounting and ReportingStandard, 2011.
51. Greenhouse Gas Protocol, Global Warming Potential Values, 2015.
52. International Petroleum Industry Environmental Conservation Association (IPIECA) andAmerican Petroleum Institute (API), Estimating petroleum industry value chain (Scope 3)
greenhouse gas emissions: Overview of methodologies, 2016.
53. International Petroleum Industry Environmental Conservation Association (IPIECA), American
Petroleum Institute (API), International Association of Oil & Gas Producers (IOGP), Sustainability
reporting guidance for the oil and gas industry, 2020.
54. United Nations Environment Programme (UNEP) and Climate and Clean Air Coalition (CCAC)
Oil and Gas Methane Partnership (OGMP) 2.0 Framework, 2020
55. World Bank, Global Gas Flaring Reduction Partnership (GFFR),
worldbank.org/en/programs/gasflaringreduction, accessed on 1 June 2021.
56. World Resources Institute, Estimating and Reporting the Comparative Emissions Impacts of
Products, 2019.

1646

S11.2 Climate, adaptation, resilience, and transition

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Authoritative instruments:
57. Intergovernmental Panel on Climate Change (IPCC), Global Warming of 1.5°C. An IPCC Special
Report on the impacts of global warming of 1.5°C above pre-industrial levels and related global
greenhouse gas emission pathways, in the context of strengthening the global response to thethreat of climate change, sustainable development, and efforts to eradicate poverty, 2018.

1652
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1654
1655
1656
1657
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1659
1660
1661
1662
1663
1664
1665
1666
1667
1668
1669
1670
1671
1672
1673
1674
1675
1676
1677
1678

Additional references:
58. A. Dagnachew, A. F. Hof, et al., Insight into Energy Scenarios: A comparison of key transitionindicators of 2˚C scenarios, 2019.
59. C. Symon, Climate change: Action, trends and implications for business: The IPCC’s Fifth
Assessment Report, Working Group 1, 2013.
60. Carbon Tracker Initiative, Balancing the Budget: Why deflating the carbon bubble requires oil &gas companies to shrink, 2019, carbontracker.org/reports/balancing-the-budget/, accessed on 31
May 2020.
61. Carbon Tracker Initiative, Carbon Budgets Explainer, 2018.
62. Carbon Tracker, Unburnable Carbon: Are the World’s Financial Markets Carrying a Carbon
Bubble?, 2011.
63. E. Stuart, ‘Leaving No One Behind in Sustainable Development Pathways’,
wri.org/climate/expert-perspective/leaving-no-one-behind-sustainable-development-pathways,
accessed on 31 May 2020.
64. F. Denton, T. J. Wilbanks, et al., ‘Climate-Resilient Pathways: Adaptation, Mitigation, andSustainable Development’, Climate Change 2014: Impacts, Adaptation, and Vulnerability. Part A:
Global and Sectoral Aspects. Contribution of Working Group II to the Fifth Assessment Report of
the Intergovernmental Panel on Climate Change, 2014.
65. International Energy Agency (IEA), Net-zero by 2050: A Roadmap for the Global Energy Sector,
2021.
66. International Energy Agency (IEA), The Oil and Gas Industry in Energy Transitions: World
Energy Outlook special report, 2020.
67. Intergovernmental Panel on Climate Change (IPCC), Special Report on Carbon Dioxide Captureand Storage, 2005.International Petroleum Industry Environmental Conservation Association(IPIECA), Addressing adaptation in the oil and gas industry, 2013.
68. International Union for Conservation of Nature (IUCN), Resolution adopted at the 2016 World
Conservation Congress. Defining Nature-based Solutions, 2016. (WCC-2016-Res-069-EN)

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1695
1696
1697
1698
1699
1700
1701
1702
1703
1704
1705
1706
1707
1708
1709

69. J. G. J. Olivier and J. A. H. W. Peters, Trends in global CO2 and total greenhouse gas emissions:2019 Report, 2020.
70. L. Fletcher, T. Crocker, et al., Beyond the cycle: Which oil and gas companies are ready for the
low-carbon transition? Executive summary, 2018.
71. M. F. Rahman, M. Mostofa, and S. Huq, Low-Carbon Futures in Least-Developed Countries,
wri.org/climate/expert-perspective/low-carbon-futures-least-developed-countries, accessed on 31
May 2020.
72. Organisation for Economic Co-operation and Development (OECD) and International Energy
Agency (IEA), OECD Green Growth Studies: Energy, 2011.
73. Organisation for Economic Co-operation and Development (OECD), Monitoring the transition to a
low-carbon economy: A strategic approach to local development, 2015.
74. R. Hutt, Which economies are most reliant on oil?, weforum.org/events/virtual-ocean-dialogues2021, accessed on 31 May 2020.
75. Science Based Targets, Oil and Gas, sciencebasedtargets.org/sectors/oil-and-gas, accessed on
31 May 2021.
76. Stockholm Environment Institute (SEI), International Institute for Sustainable Development(IISD), Overseas Development Institute (ODI), Climate Analytics, CICERO, and United Nations
Environment Programme (UNEP), The Production Gap: The discrepancy between countries’
planned fossil fuel production and global production levels consistent with limiting warming to
1.5°C or 2°C, 2019.
77. Stockholm Environment Institute (SEI), International Institute for Sustainable Development(IISD), Overseas Development Institute (ODI), Third Generation Environmentalism (E3G), andUnited Nations Environment Programme (UNEP), The Production Gap Report: 2020 Special
Report, 2021.
78. T. Bruckner, I. A. Bashmakov, et al., ‘Energy Systems’, Mitigation of Climate Change 2014:
Mitigation of Climate Change. Contribution of Working Group III to the Fifth Assessment Reportof the Intergovernmental Panel on Climate Change, 2014.
79. Task Force on Climate-Related Financial Disclosure (TCFD), The Use of Scenario Analysis in
Disclosure of Climate-Related Risks and Opportunities, 2017.
80. World Resources Institute (WRI), A Recommended Methodology for Estimating and Reporting
the Potential Greenhouse Gas Emissions from Fossil Fuel Reserves, 2016.

1710
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1712
1713
1714
1715
1716
1717

Resources:
81. Task Force on Climate-Related Financial Disclosure (TCFD), Recommendations of the Task
Force on Climate-related Financial Disclosure, 2017.
82. Task Force on Climate-Related Financial Disclosure (TCFD), The Use of Scenario Analysis in
Disclosure of Climate-Related Risks and Opportunities, 2017.
83. Transition Pathway Initiative (TPI), Methodology and Indicators Report, 2019.
84. World Resources Institute (WRI), A Recommended Methodology for Estimating and Reporting
the Potential Greenhouse Gas Emissions from Fossil Fuel Reserves, 2016.

1718

S11.3 Air emissions

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1731
1732
1733

Additional references:
85. Earthworks, Air pollution from the Oil and Gas Industry,earthworks.org/publications/fs_oilandgas_airpollution, accessed on 31 May 2020.
86. United States Environmental Protection Agency (US EPA), Controlling Air Pollution from the Oil
and Natural Gas Industry, epa.gov/controlling-air-pollution-oil-and-natural-gas-industry, accessedon 1 June 2021.
87. International Energy Agency (IEA), Energy and Air Pollution: World Energy Outlook Special
Report, 2016.
88. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Gas
Distribution Systems, 2007.
89. United Nations Economic Commission for Europe (UNECE), Air pollution, ecosystems andbiodiversity,
unece.org/air-pollution-ecosystems-and-biodiversity, accessed on 31 May 2020.
90. World Health Organization (WHO), Air pollution, who.int/health-topics/air-pollution#tab=tab_1,
accessed on 31 May 2020.

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91. World Health Organization (WHO), Air pollution and child health: Prescribing clean air, advancecopy, 2018.

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1748
1749
1750

Resources:
92. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Crude
Oil and Petroleum Product Terminals, 2007.
93. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Liquefied Natural Gas Facilities, 2017.
94. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Natural Gas Processing, 2017.
95. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Offshore Oil and Gas Development, 2015.
96. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines forOnshore Oil and Gas Development, 2017.
97. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Petroleum Refining, 2016.
98. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Retail
Petroleum Networks, 2007.

1751

S11.4 Biodiversity

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Authoritative instruments:
99. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Biodiversity, 2002.
100. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land – An IPCC
Special Report on climate change, desertification, land degradation, sustainable land
management, food security, and greenhouse gas fluxes in terrestrial ecosystems: Summary for
Policymakers, 2019.

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1774
1775
1776
1777
1778
1779
1780
1781
1782
1783
1784
1785
1786

Additional references:101. N. Butt, H. L. Beyer, et al., Biodiversity Risks from Fossil Fuel Extraction, Science, 2013.
102. Cross-Sector Biodiversity Initiative (CSBI), A cross-sector guide for implementing the Mitigation
Hierarchy, 2015.
103. The Energy & Biodiversity Initiative (EBI), Integrating Biodiversity Conservation into Oil & Gas
Development, 2003.
104. M. B. J. Harfoot, D. P. Tittensor, et al., Present and future biodiversity risks from fossil fuelexploitation, Conservation Letters, 2018.
105. International Finance Corporation (IFC), Guidance Note 6: Biodiversity Conservation andSustainable Management of Natural Resources, 2019.
106. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservation andSustainable Management of Natural Resources, 2012.
107. International Petroleum Industry Environmental Conservation Association (IPIECA), International
Association of Oil & Gas Producers (IOGP), Biodiversity and ecosystem services fundamentals,
2016.
108. International Union for Conservation of Nature (IUCN), Issues Brief: Biodiversity offsets,
iucn.org/resources/issues-briefs/biodiversity-offsets, accessed on 26 May 2021.
109. K. Leach, S. E. Brooks, and S. Blyth, Potential threat to areas of biodiversity importance fromcurrent and emerging oil and gas activities in Africa, 2016.
110. Organisation for Economic Co-operation and Development (OECD), Biodiversity Offsets:
Effective Design and Implementation, 2016.
111. Pembina Institute, Fact sheet: Resource development in the North. Impacts of the cumulative
effects of oil & gas, 2006.
112. United Nations Environment Programme (UNEP) and UN Environment Conservation Monitoring
Center (UNEP-WCMC), Mainstreaming of Biodiversity into the Energy and Mining Sectors: An
Information Document for the 21st Meeting of the Subsidiary Body on Scientific, Technical andTechnological Advice (SBSTTA-21), 2017.
113. World Bank, Biodiversity Offsets: A User Guide, 2016.

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Resources:
114. Integrated Biodiversity Assessment Tool (IBAT) Alliance, Integrated Biodiversity Assessment
Tool, ibat-alliance.org/, accessed on 2 June 2021.
115. International Council for Mining and Metals (ICMM), International Petroleum Industry
Environmental Conservation Association (IPIECA), and Equator Principles, A cross-sector guidefor implementing the Mitigation Hierarchy, 2017.
116. International Finance Corporation (IFC), Guidance Note 6: Biodiversity Conservation andSustainable Management of Natural Resources, 2019.
117. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservation andSustainable Management of Natural Resources, 2012.
118. International Petroleum Industry Environmental Conservation Association (IPIECA), International
Association of Oil & Gas Producers (IOGP), Biodiversity and ecosystem services fundamentals,
2016.

1800

S11.5 Waste

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1821
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1837
1838
1839
1840
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1842

Additional references:119. Alberta Energy Regulator, Tailings, aer.ca/providing-information/by-topic/tailings, accessed on 31
May 2020.
120. Alberta Government, Lower Athabasca Region: Tailings Management Framework for the
Mineable Athabasca Oil Sands, 2015.
121. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding theExtractive Industries, 2017.
122. Canada’s Oil Sands, Tailings Ponds, capp.ca/explore/tailings-ponds/, accessed on 31 May 2020.
123. Circle Economy, The Circularity Gap Report, 2019.
124. European Commission, Mining waste, ec.europa.eu/environment/topics/waste-andrecycling/mining-waste_de, accessed on 31 May 2020.
125. International Association of Oil & Gas Producers (IOGP), Drilling Waste Management
Technology Review, 2016.
126. International Association of Oil & Gas Producers (IOGP), Environmental management in Arctic
oil & gas operations: Good practice guide, 2013.
127. International Association of Oil & Gas Producers (IOGP), Guidelines for waste management withspecial focus on areas with limited infrastructure, 2008.
128. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Crude
Oil and Petroleum Product Terminals, 2007.
129. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Gas
Distribution Systems, 2007.
130. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Liquefied Natural Gas Facilities, 2017.
131. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Mining, 2007.
132. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Natural Gas Processing, 2017.
133. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Offshore Oil and Gas Development, 2015.
134. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines forOnshore Oil and Gas Development, 2017.
135. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for
Petroleum Refining, 2016.
136. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Retail
Petroleum Networks, 2007.
137. International Petroleum Industry Environmental Conservation Association (IPIECA), Petroleum
refinery waste management and minimization, 2014.
138. Union of Concerned Scientists (UCS), The Hidden Cost of Fossil Fuels, 2008,
ucsusa.org/resources/hidden-costs-fossil-fuels, accessed on 31 May 2020.
139. United Nations Development Programme (UNDP), Circular Economy Principles for NDCs andLong-term Strategies, 2019.
140. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.

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141. United Nations Environment Programme Industry and Environment (UNEP IE), Environmental
management in oil and gas exploration and production: An overview of issues and management
approaches, 1997.
142. United States Environmental Protection Agency (US EPA), Management of Exploration,
Development and Production Wastes: Factors Informing a Decision on the Need for Regulatory
Action, 2019.

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Resources:
143. International Association of Oil & Gas Producers (IOGP), Drilling waste management technology
review, 2016.
144. International Association of Oil & Gas Producers (IOGP), Guidelines for waste management withspecial focus on areas with limited infrastructure, 2008.
145. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Waste
Management, 2007.
146. International Petroleum Industry Environmental Conservation Association (IPIECA), Petroleum
refinery waste management and minimization, 2014.
147. United Nations Environment Programme (UNEP), International Council for Mining and Metals(ICMM), and Principles for Responsible Investment (PRI), Global Tailings Standard, 2020.

1860S11.6 Water and effluents

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Additional references:148. L. Allen, M. Cohen, et al., ‘Fossil Fuels and Water Quality’, The World's Water Volume 7: The
Biennial Report on Freshwater Resources, pp. 73-96, 2011.
149. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding theExtractive Industries, 2017.
150. International Energy Agency (IEA), Water Energy Nexus: Excerpt from the World Energy Outlook
2016, 2016.
151. International Energy Agency (IEA), ‘Water for Energy’, World Energy Outlook 2012, pp. 501-527,
2012.
152. S. Osborn, A. Vengosh, et al., Methane contamination of drinking water accompanying gas-welldrilling and hydraulic fracturing, Proceedings of the National Academy of Sciences, 2011.
153. United Nations Conference on Trade and Development (UNCTAD), Commodities at a Glance:
Special Issue on Shale Gas, 2017.
154. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.
155. United States Environmental Protection Agency (US EPA), Hydraulic Fracturing for Oil and Gas:
Impacts from the Hydraulic Fracturing Water Cycle on Drinking Water Resources in the UnitedStates, 2016.
156. United States Environmental Protection Agency (US EPA), Profile of the Fossil Fuel ElectricPower Generation Industry, 1997.
157. United States Environmental Protection Agency (US EPA), Study of Oil and Gas Extraction
Wastewater Management Under the Clean Water Act, EPA‐821‐R19‐001, draft May 2019.
158. World Bank, Thirsty Energy (II): The Importance of Water for Oil and Gas Extraction, 2016.

1883
1884
1885
1886

Resources:159. International Council for Mining and Metals (ICMM), Water Stewardship Framework, 2014.
160. International Petroleum Industry Environmental Conservation Association (IPIECA), The IPIECA
Water Management Framework for onshore oil and gas activities, 2013.

1887

S11.7 Closure and rehabilitation

1888
1889
1890
1891
1892

Authoritative instruments:
161. International Maritime Organization (IMO), Guidelines and Standards for the Removal of
Offshore Installations and Structures on the Continental Shelf and in the Exclusive Economic
Zone (EEZ), 1989.
162. United Nations (UN), United Nations Convention on the Law of the Sea (UNCLOS III), 1982.

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1893
1894
1895
1896
1897
1898
1899
1900
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911
1912
1913

Additional references:163. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding theExtractive Industries, 2017.
164. Environmental Protection Authority (EPA Western Australia), Environmental Factor Guideline:
Benthic Communities and Habitats, 2016.
165. International Association of Oil & Gas Producers (IOGP), Decommissioning of offshore concrete
gravity-based structures (CGBS) in the OSPAR maritime area/other global regions IOGP Report
484, 2018.
166. International Association of Oil & Gas Producers (IOGP), Overview of International Offshore
Decommissioning Regulations – Volume 1: Facilities IOGP Report 584, 2017.
167. International Association of Oil & Gas Producers (IOGP), Overview of International Offshore
Decommissioning Regulations – Volume 2: Wells Plugging & Abandonment IOGP Report 585,
2017.
168. Merriam-Webster, Benthic, merriam-webster.com/dictionary/benthic, accessed on 26 May 2021.
169. S. Trevisanut, ‘Decommissioning of Offshore Installations: a Fragmented and Ineffective
International Regulatory Framework’, The Law of the Seabed, pp. 431-453, 2020.
170. United Nations Environment Programme Industry and Environment (UNEP IE), Environmental
management in oil and gas exploration and production: An overview of issues and management
approaches, 1997.
171. World Bank, Towards Sustainable Decommissioning and Closure of Oil Fields and Mines: A
Toolkit to Assist Government Agencies, 2010.

1914
1915
1916
1917
1918

Resources:
172. International Petroleum Industry Environmental Conservation Association (IPIECA), Oil and gas
industry guidance on voluntary sustainability reporting, 3rd ed., 2015.
173. United Nations, Guidance Note on the Tax Treatment of Decommissioning for the Extractive
Industries, 2016.

1919

S11.8 Asset integrity and critical incident management

1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946

Additional references:174. Alberta Energy Regulator, Tailings, aer.ca/providing-information/by-topic/tailings, accessed on 31
May 2020.
175. Alberta Government, Lower Athabasca Region: Tailings Management Framework for the
Mineable Athabasca Oil Sands, 2015.
176. American Petroleum Institute (API), Recommended Practice 754: Process Safety Performance
Indicators For The Refining And Petrochemical Industries, updated periodically.
177. Australian National University (ANU) and Investor Group on Climate Change (IGCC), Assessing
Climate Change Risks and Opportunities, Oil and Gas Sector, 2013.
178. Canada’s Oil Sands, Tailings Ponds, capp.ca/explore/tailings-ponds/, accessed on 31 May 2020.
179. M. Christou and M. Konstantinidou, Safety of offshore oil and gas operations: Lessons from past
accident analysis, 2012.
180. Environmental Defense Fund (EDF), Why are natural gas leaks a problem?,
edf.org/climate/methanemaps/leaks-problem, accessed on 31 May 2020.
181. International Association of Oil & Gas Producers (IOGP), Asset integrity: the key to managing
major incident risks, 2018.
182. International Association of Oil & Gas Producers (IOGP), Process safety: recommended practiceon key performance indicators, 2018.
183. International Council on Mining and Metals (ICMM), United Nations Environment Programme(UNEP), and Principles for Responsible Investment (PRI), Global Industry Standard on Tailings
Management, 2020.
184. Organisation for Economic Co-operation and Development (OECD), Guidance on Developing
Safety Performance Indicators Related to Chemical Accident Prevention, Preparedness andResponse for Industry, 2008.
185. Pipeline and Hazardous Materials Safety Administration (PHMSA), Pipeline Incident 20 Year
Trends, phmsa.dot.gov/data-and-statistics/pipeline/pipeline-incident-20-year-trends, accessed on
31 May 2020.

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1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957

186. R. Sullivan, D. Russell, et al., Managing the Unavoidable: investment implications of a changing
climate, 2009.
187. UK Health and Safety Executive, Step-By-Step Guide to Developing Process Safety Performance
Indicators, 2006.
188. United Nations Environment Programme Industry and Environment (UNEP IE), Environmental
management in oil and gas exploration and production: An overview of issues and management
approaches, 1997.
189. United States Environmental Protection Agency (US EPA), Oil and Natural Gas Sector Leaks,
2014.
190. T. Williams, Pipelines: Environmental Considerations, Ottawa, Canada, Library of Parliament,
2012.

1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968

Resources:
191. American Petroleum Institute (API), Recommended Practice 754: Process Safety Performance
Indicators For The Refining And Petrochemical Industries, updated periodically.
192. International Council on Mining and Metals (ICMM), United Nations Environment Programme(UNEP), and Principles for Responsible Investment (PRI), Global Industry Standard on Tailings
Management, 2020.
193. International Petroleum Industry Environmental Conservation Association (IPIECA), Oil and gas
industry guidance on voluntary sustainability reporting, 3rd ed., 2015.
194. United Nations Environment Programme (UNEP), International Council for Mining and Metals(ICMM), and Principles for Responsible Investment (PRI), Global Industry Standard on Tailings
Management, 2020.

1969

S11.9 Occupational health and safety

1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001

Additional references:195. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas andMining Extractive Industries: A Women’s Human Rights Report, 2019.
196. Canadian Centre for Occupational Health and Safety (CCOHS), Cold Environments: Working in theCold, ccohs.ca/oshanswers/phys_agents/cold_working.html, accessed on 31 May 2020.
197. Health and Safety Executive (HSE), Biological hazards, hse.gov.uk/offshore/biologicalhazards.htm, accessed on 31 May 2020.
198. Health and Safety Executive (HSE), Heat stress, hse.gov.uk/temperature/heatstress/, accessed on
31 May 2020.
199. International Association of Oil & Gas Producers (IOGP), Safety performance indicators – 2018
data – Fatal incident reports, 2018.
200. International Labour Organization (ILO), Current and future skills, human resources development
and safety training for contractors in the oil and gas industry, 2012.
201. International Labour Organization (ILO), Oil and gas production and oil refining sector,
ilo.org/global/industries-and-sectors/oil-and-gas-production-oil-refining/lang--en/index.htm,
accessed on 31 May 2020.
202. International Labour Organization (ILO), Social dialogue and industrial relations issues in the oil
industry, 2009.
203. International Labour Organization (ILO), Working Paper No. 276: Working conditions of contract
workers in the oil and gas industries, 2010.
204. International Labour Organization (ILO), Working towards sustainable development: Opportunities
for decent work and social inclusion in a green economy, 2012.
205. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry
Environmental Conservation Association (IPIECA), Health leading performance indicators, updated
annually.
206. International Petroleum Industry Environmental Conservation Association (IPIECA), Human Rights
Training Tool, 3rd ed., 2014.
207. International Petroleum Industry Environmental Conservation Association (IPIECA) andInternational Association of Oil & Gas Producers (IOGP), Managing psychosocial risks on
expatriation in the oil and gas industry, 2013.
208. Occupational Safety and Health Administration (OSHA), Health and Safety Risks for Workers
Involved in Manual Tank Gauging and Sampling at Oil and Gas Extraction Sites, 2016.

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2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012

209. Occupational Safety and Health Administration (OSHA) US Department of Labor, Hydrogen
Sulfide: Hazards, osha.gov/hydrogen-sulfide, accessed on 31 May 2020.
210. Occupational Safety and Health Administration (OSHA) US Department of Labor, Silica,
Crystalline: Health Effects, osha.gov/silica-crystalline, accessed on 31 May 2020.
211. World Health Organization (WHO), Preventing Disease through Healthy Environments: Exposure
to Benzene: A Major Public Health Concern, 2010.
212. Wipro, Safety and Health Management in Oil and Gas Industry, wipro.com/oil-and-gas/safety-andhealth-management-system-in-oil-and-gas-industry/, accessed on 31 May 2020.
213. World Nuclear Association, Naturally-Occurring Radioactive Materials, 2019, worldnuclear.org/information-library/safety-and-security/radiation-and-health/naturally-occurringradioactive-materials-norm.aspx, accessed on 31 May 2020.

2013
2014
2015
2016
2017
2018
2019
2020
2021
2022

Resources:
214. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry
Environmental Conservation Association (IPIECA), Health management in the oil and gas industry,
2019.
215. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry
Environmental Conservation Association (IPIECA), Health Performance Indicators: A guide for theoil and gas industry, 2007.
216. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry
Environmental Conservation Association (IPIECA), Performance indicators for fatigue risk
management systems, 2012.

2023

S11.10 Employment practices

2024
2025
2026
2027

Authoritative instruments:
217. International Labour Organization (ILO), Maritime Labour Convention, 2006.
218. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for
Meaningful Stakeholder Engagement in the Extractives Sector, 2015.

2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
2051
2052
2053
2054
2055

Additional references:219. C. Forde, R. MacKenzie, et al., Good industrial relations in the oil industry in the United Kingdom,2005.
220. C. Hidalgo, K. Peterson, et al., Extracting with Purpose: Creating Shared Value in the Oil and Gas
and Mining Sectors’ Companies and Communities, 2015.
221. IndustriaAll Global Union, Nigerian oil and gas unions fight against precarious work, 8 August
2017, industriall-union.org/nigerian-oil-and-gas-unions-fight-against-precarious-work,accessed on
31 May 2020.
222. IndustriAll Global Union, Norwegian oil company DNO targeted by unions, 12 January 2017,industriall-union.org/norwegian-oil-company-dno-targeted-by-unions, accessed on 31 May 2020.
223. IndustriAll Global Union, Shell’s hidden shame: Contract workers on the poverty line in Nigeria, 5December 2018, industriall-union.org/shells-hidden-shame-contract-workers-on-the-poverty-line-innigeria, accessed on 31 May 2020.
224. Industri Energi, The strike is necessary to level out differences in the oil industry, 7 October 2016,industrienergi.no/nyhet/the-strike-is-necessary-to-level-out-differences-in-the-oil-industry/,
accessed on 31 May 2020.
225. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on
Implementing the UN Guiding Principles on Business and Human Rights, 2017.
226. International Finance Corporation (IFC), IPIECA, and United Nations Development Programme(UNDP), Mapping the oil and gas industry to the Sustainable Development Goals: An Atlas, 2017.
227. International Labour Organization (ILO), Social dialogue and industrial relations issues in the oil
industry: Report for discussion at the Tripartite Meeting on Promoting Social Dialogue and Good
Industrial Relations from Oil and Gas Exploration and Production to Oil and Gas Distribution, 2009.
228. F. Todd, What are the pros and cons of automation in the oil and gas industry?, 19 March 2019,
nsenergybusiness.com/features/oil-and-gas-automation, accessed on 31 May 2020.
229. S. Tordo, M. Warner, et al., Local Content Policies in the Oil and Gas Sector, 2013.
230. United Steelworkers (USW), National Oil Bargaining Talks Break Down: USW Calls for Work
Stoppage at Nine Oil Refineries, Plants, 1 February 2015, usw.org/news/media-

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2056
2057

center/releases/2015/national-oil-bargaining-talks-break-down-usw-calls-for-work-stoppage-atnine-oil-refineries-plants, accessed on 31 May 2020.

2058

S11.11 Non-discrimination and equal opportunity

2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
2069
2070
2071
2072
2073
2074
2075
2076
2077
2078
2079
2080
2081
2082
2083
2084
2085
2086
2087
2088
2089

Additional references:
231. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas andMining Extractive Industries: A Women’s Human Rights Report, 2019.
232. The Boston Consulting Group (BCG) and World Petroleum Council, Untapped Reserves:
Promoting Gender Balance in Oil and Gas, 2017.
233. Business & Human Rights Resource Centre (BHRRC), Azerbaijan: Abuses by oil companies
include workplace discrimination, illegal termination of contracts, health & safety violations, sexual
harassment, environmental pollution, say NGO reports; includes company comments, businesshumanrights.org/en/latest-news/azerbaijan-abuses-by-oil-companies-include-workplacediscrimination-illegal-termination-of-contracts-health-safety-violations-sexual-harassmentenvironmental-pollution-say-ngo-reports-includes-company-comments/, accessed on 31 May 2020.
234. Digby Brown Solicitors, Oil and Gas contract restrictions removed after discrimination employment
advice, digbybrown.co.uk/clients-we-have-helped/oil-and-gas-contract-restrictions-removed-afterdiscrimination-employment, accessed on 31 May 2020.
235. N. Hill, A. Alook, and I. Hussey, How gender and race shape experiences of work in Alberta’s oil
industry,
parklandinstitute.ca/how_gender_and_race_shape_experiences_of_work_in_albertas_oil_industry,
accessed on 31 May 2020.
236. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on
Implementing the UN Guiding Principles on Business and Human Rights, 2017.
237. International Labour Organization (ILO), Current and future skills, human resources development
and safety training for contractors in the oil and gas industry, 2012.
238. International Labour Organization (ILO), Social dialogue and industrial relations issues in the oil
industry, 2009.
239. Iraqi Center for Policy Analysis & Research (ICPAR), Institutional Discrimination in Iraq’s Oil and
Gas Sector, researchiraq.com/?p=306, accessed on 31 May 2020.
240. J. Soper, Ghanaian Workers Fight Pay Discrimination, pulitzercenter.org/stories/ghanaian-workersfight-pay-discrimination, accessed on 31 May 2020.
241. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights GuidanceTool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31
May 2020.

2090

S11.12 Forced labor and modern slavery

2091
2092

Authoritative instruments:
242. International Labour Organization (ILO) Convention 29, Forced Labour Convention, 1930.

2093
2094
2095
2096
2097
2098
2099
2100
2101
2102
2103
2104
2105
2106
2107
2108

Additional references:
243. EarthRights International, Total Impact: The Human Rights, Environmental, and Financial Impactsof Total and Chevron’s Yadana Gas Project in Military-Ruled Burma (Myanmar), 2009.
244. Fédération Internationale pour les Droits Humains (FIDH), Info Birmanie, la Ligue des droits del’Homme et la FIDH dénoncent l’accord intervenu entre Total et Sherpa, 2005.
245. Global Slavery Index, ‘Global Findings’, Global Slavery Index 2018, pp. 24-45.
246. GRI, Responsible Labor Initiative, Advancing modern slavery reporting to meet stakeholder
expectations, 2019.
247. International Labour Organization (ILO), Labour Migration in the Arab States,
ilo.org/beirut/areasofwork/labour-migration/WCMS_514910/lang--en/index.htm, accessed on 31
May 2020.
248. International Labour Organization (ILO) and Walk Free Foundation, Global Estimates of Modern
Slavery: Forced Labour and Forced Marriage, 2017.
249. International Transport Workers’ Federation (ITF), ITF and Malaviya Seven crew dismayed bydelay, itfglobal.org/en/news/itf-and-malaviya-seven-crew-dismayed-delay, accessed on 31 May
2020.

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2109
2110
2111
2112

250. National Union of Rail, Maritime and Transport Workers (RMT), Modern day slavery charge madeby RMT, live.rmt.netxtra.net/news/modern-day-slavery-charge-made-by-rmt/, accessed on 31 May
2020.
251. UNICEF, Oil and Gas Scoping Paper, 2015.

2113
2114
2115

Resources:
252. GRI, Responsible Labor Initiative, Advancing modern slavery reporting to meet stakeholder
expectations, 2019.

2116

S11.13 Freedom of association and collective bargaining

2117
2118
2119

Authoritative instruments:
253. International Labour Organization (ILO), 386th Report of the Committee on Freedom of
Association, 2018.

2120
2121
2122
2123
2124
2125
2126
2127
2128
2129
2130
2131
2132
2133
2134

Additional references:254. M. Carpenter, Restrictions on freedom of association potential powder keg for oil companies,
maplecroft.com/insights/analysis/restrictions-on-freedom-of-association-potential-powder-keg-foroil-companies/, accessed on 31 May 2020.
255. I. Graham, International Labour Organization (ILO), Working conditions of contract workers in theoil and gas industries, 2010.
256. IndustriAll, Nigerian oil and gas unions fight against precarious work, industriall-union.org/nigerianoil-and-gas-unions-fight-against-precarious-work, accessed on 31 May 2020.
257. International Trade Union Confederation (ITUC), ITUC Global Rights Index: The World's Worst
Countries for Workers, 2016.
258. International Trade Union Confederation (ITUC), Saudi Arabia bans trade unions and violates all
international labour standards, ituc-csi.org/saudi-arabia-bans-trade-unions-and?lang=en, accessedon 31 May 2020.
259. United States Central Intelligence Agency (CIA), Country comparison: Crude oil: Exports,
cia.gov/the-world-factbook/field/crude-oil-exports/country-comparison, accessed on 31 May 2020.

2135

S11.14 Economic impacts

2136
2137
2138

Authoritative instruments:
260. Organisation for Economic Co-operation and Development (OECD), OECD Principles for Private
Sector Participation in Infrastructure, 2007.

2139
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
2150
2151
2152
2153
2154
2155
2156
2157

Additional references:261. Bill & Melinda Gates Foundation, Paper 7: Leveraging extractive industries for skills development
to maximize sustainable growth and employment, 2015.
262. C. Sigam and L. Garcia, Extractive industries: Optimizing the value retention in host countries,
2012.
263. Extractive Industries Transparency Initiative (EITI), Social and economic spending: The impact of
the extractive industries on economic growth and social development, eiti.org/social-economicspending, accessed on 31 May 2020.
264. International Petroleum Industry Environmental Conservation Association (IPIECA), Local content:
A guidance document for the oil and gas industry, 2nd ed., 2016.
265. J.-F. Mercure, H. Pollitt, et al., ‘Macroeconomic impacts of stranded fossil fuels assets’, Nature
Climate Change, vol. 8, pp. 588-593, 2018, nature.com/articles/s41558-018-0182-1, accessed on
31 May 2020.
266. Organisation for Economic Co-operation and Development (OECD), Collaborative Strategies for InCountry Shared Value Creation, 2016.
267. K. Storey, ‘Fly-in/Fly-out: Implications for Community Sustainability’, Sustainability, vol. 2, pp. 11611181, 2010.
268. United Nations Office for Disaster Risk Reduction (UNISDR), ‘Words into Action Guidelines:
National Disaster Risk Assessment’, Special Topics, Direct and Indirect Economic Impact, 2017.

2158

Resources:

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2159
2160

269. International Petroleum Industry Environmental Conservation Association (IPIECA), Local content:
A guidance document for the oil and gas industry, 2nd ed., 2016.

2161

S11.15 Local communities

2162
2163
2164

Authoritative instruments:
270. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for
Meaningful Stakeholder Engagement in the Extractives Sector, 2015.

2165
2166
2167
2168
2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179
2180
2181
2182
2183
2184
2185
2186
2187
2188
2189
2190
2191
2192
2193

Additional references:271. Cordaid, Informing Local Communities, Civil Society and Local Government about Oil & Gas: A
Practical Guide on Technical Aspects, 2016.
272. Cordaid, When Oil, Gas or Mining Arrives in Your Area: Practical Guide for Communities, Civil
Society and Local Government on the Social Aspects of Oil, Gas and Mining, 2016.
273. E&P Forum and United Nations Environment Programme Industry and Environment (UNEP IE),
Environmental management in oil and gas exploration and production: An overview of issues andmanagement approaches, 1997.
274. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on
Implementing the UN Guiding Principles on Business and Human Rights, 2017International
Finance Corporation (IFC), Unlocking Opportunities for Women and Business: A Toolkit of Actions
and Strategies for Oil, Gas, and Mining Companies, 2018,
ifc.org/wps/wcm/connect/topics_ext_content/ifc_external_corporate_site/gender+at+ifc/resources/u
nlocking-opportunities-for-women-and-business, accessed on 31 May 2020.
275. International Finance Corporation (IFC), International Petroleum Industry Environmental
Conservation Association (IPIECA), and United Nations Development Programme (UNDP),
276. International Finance Corporation (IFC), Guidance Note 4 Community Health, Safety, and Security,
2012.
277. International Finance Corporation (IFC), Performance Standard 4 Community Health, Safety, andSecurity, 2012.
278. Mapping the oil and gas industry to the Sustainable Development Goals: An Atlas, 2017.
279. Oil and Gas Accountability Project (OGAP), Oil and Gas At Your Door? A Landowner’s Guide to Oiland Gas Development, 2nd ed., 2005.
280. Oxfam International, Position Paper on Gender Justice and the Extractive Industries, 2017.
281. R. Schultz, R. Skoumal, et al., ‘Hydraulic Fracturing‐Induced Seismicity’, Reviews of Geophysics,
vol. 58, 12 June 2020.
282. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights GuidanceTool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31
May 2020.

2194
2195
2196
2197
2198
2199
2200
2201
2202
2203

Resources:283. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on
Implementing the UN Guiding Principles on Business and Human Rights, 2017.
284. International Finance Corporation (IFC), Guidance Note 4 Community Health, Safety, and Security,
2012.
285. International Finance Corporation (IFC), Performance Standard 4 Community Health, Safety, andSecurity, 2012.
286. International Petroleum Industry Environmental Conservation Association (IPIECA), American
Petroleum Institute (API), and International Association of Oil & Gas Producers (IOGP),
Sustainability reporting guidelines for the oil and gas industry, 2020.

2204

S11.16 Land and resource rights

2205
2206
2207
2208
2209
2210

Authoritative instruments:
287. European Union and UN Interagency Framework Team for Preventive Action, Toolkit andGuidance for Preventing and Managing Land and Natural Resources Conflict: Land and Conflict,2012.
288. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for
Meaningful Stakeholder Engagement in the Extractives Sector, 2015.

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2211
2212
2213
2214
2215
2216
2217
2218
2219
2220
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
2231
2232
2233
2234
2235
2236
2237
2238
2239
2240
2241
2242

Additional references:289. Avocats Sans Frontières, Human Rights Implications of Extractive Industry Activities in Uganda: A
Study of the Mineral Sector in Karamoja and the Oil Refinery in Bunyoro, 2014.
290. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding theExtractive Industries, 2017.
291. Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES),
Report of the Plenary of the Intergovernmental Science-Policy Platform on Biodiversity andEcosystem Services on the work of its seventh session, 2019.
292. International Council on Mining & Metals (ICMM), Land Acquisition and Resettlement, 2015.
293. International Finance Corporation (IFC), Good Practice Handbook: Land Acquisition andResettlement (draft), 2019.
294. International Finance Corporation (IFC), Guidance Note 5, Land Acquisition and Involuntary
Resettlement, 2012.
295. International Finance Corporation (IFC), Performance Standard 5, Land Acquisition and Involuntary
Resettlement, 2012.
296. International Finance Corporation (IFC), Guidance Note 8: Cultural Heritage, 2012.
297. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2012.
298. International Petroleum Industry Environmental Conservation Association (IPIECA) andInternational Association of Oil & Gas Producers (IOGP), Key questions in managing social issues
in oil & gas projects, 2002.
299. Pensamiento y Acción Social (PAS) and L. Turrriago, ‘Caso El Hatillo: El re-asentamiento como lalegalización del despojo y el acaparamiento de las tierras por el modelo extractivista’,
pas.org.co/hatillo-despojo-extractivista, accessed on 1 June 2020.
300. United Nations Human Rights Office of the High Commissioner (OHCHR), Land and Human
Rights, ohchr.org/EN/Issues/LandAndHR/Pages/LandandHumanRightsIndex.aspx, accessed on
31 May 2020.
301. F. Vanclay, ‘Project-induced displacement and resettlement: from impoverishment risks to an
opportunity for development?’, Impact Assessment and Project Appraisal Journal, vol. 35, pp. 3-21,
2017, DOI: 10.1080/14615517.2017.1278671.
302. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights GuidanceTool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31
May 2020.

2243
2244
2245
2246
2247
2248
2249
2250
2251
2252
2253
2254
2255
2256

Resources:303. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on
Implementing the UN Guiding Principles on Business and Human Rights, 2017.
304. International Finance Corporation (IFC), Good Practice Handbook: Land Acquisition andResettlement (draft), 2019.
305. International Finance Corporation (IFC), Guidance Note 5, Land Acquisition and Involuntary
Resettlement, 2012.
306. International Finance Corporation (IFC), Performance Standard 5, Land Acquisition and Involuntary
Resettlement, 2012.
307. International Finance Corporation (IFC), Guidance Note 8: Cultural Heritage, 2012.
308. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2012.
309. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights GuidanceTool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31
May 2020.

2257

S11.17 Rights of indigenous peoples

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Authoritative instruments:
310. International Labour Organization (ILO) Convention 169, Indigenous and Tribal Peoples
Convention, 1989.
311. United Nations (UN), United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP);
2007.

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2276
2277
2278
2279
2280
2281
2282
2283
2284
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
2297
2298
2299
2300
2301
2302
2303
2304
2305
2306
2307
2308
2309

Additional references:312. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas, andMining Extractive Industries, 2019.
313. Amnesty International, Inter-American Court ruling marks key victory for indigenous peoples,amnesty.org/en/press-releases/2012/07/ecuador-inter-american-court-ruling-marks-key-victoryindigenous-peoples-20/, accessed on 31 May 2020.
314. Amnesty International, Out of sight, out of mind: Gender, indigenous rights, and energy
development in Northeast British Columbia, Canada, 2016.
315. A. Anongos, D. Berezhkov, et al., Pitfalls and pipelines: Indigenous peoples and extractive
industries, 2012.
316. J. Burger, Indigenous peoples, extractive industries and human rights, 2014.
317. European Parliament, Committee on Foreign Affairs, Report on Violation of the Rights ofIndigenous Peoples in the World, Including Land Grabbing, 2018.
318. G. Gibson, K. Yung, et al. with Lake Babine Nation and Nak’azdii Whut’en, Indigenous
communities and industrial camps: Promoting healthy communities in settings of industrial change,
2017.
319. Global Witness, Defenders of the earth: Global killings of land and environmental defenders in
2016, 2017.
320. N. Hill, A. Alook, and I. Hussey, How gender and race shape experiences of work in Alberta’s oil
industry,
parklandinstitute.ca/how_gender_and_race_shape_experiences_of_work_in_albertas_oil_industry,
accessed on 31 May 2020.
321. Indigenous Environmental Network, Native Leaders Bring Attention to Impact of Fossil Fuel
Industry on Missing and Murdered Indigenous Women and Girls, popularresistance.org/nativeleaders-bring-attention-to-impact-of-fossil-fuel-industry-on-missing-and-murdered-indigenouswomen-and-girls, accessed on 27 May 2021.
322. International Finance Corporation (IFC), Guidance Note 7: Indigenous Peoples, 2012.
323. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples, 2012.
324. International Finance Corporation (IFC), Projects and People: A Handbook for Addressing ProjectInduced In-Migration, 2009.
325. International Petroleum Industry Environmental Conservation Association (IPIECA), Free, prior andinformed consent (FPIC) toolbox, 2018.
326. International Petroleum Industry Environmental Conservation Association (IPIECA), Indigenous
Peoples and the oil and gas industry: context, issues and emerging good practice, 2012.
327. United Nations Global Compact, A Business Reference Guide: United Nations Declaration on the
Rights of Indigenous Peoples, 2013.
328. B. McIvor, First Peoples Law, Essays in Canadian Law and Decolonization, 2018.
329. T. Perreault, Natural Gas, Indigenous Mobilization and the Bolivian State, 2008.
330. United Nations Department of Economic and Social Affairs (UN DESA), Report of the international
expert group meeting on extractive industries, Indigenous Peoples’ rights and corporate social
responsibility, 2009.
331. United Nations Economic and Social Council (UN ECOSOC), Combating violence against
indigenous women and girls: article 22 of the United Nations Declaration on the Rights ofIndigenous Peoples: Report of the international expert group meeting, 2012.
332. United Nations Human Rights Council (HRC), Report of the Special Rapporteur on the rights ofindigenous peoples, James Anaya Extractive industries and indigenous peoples, 2013.

2310
2311
2312
2313

Resources:
333. Equator Principles, EP4, 2020.
334. International Finance Corporation (IFC), Guidance Note 7: Indigenous Peoples, 2012.
335. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples, 2012.

2314

S11.18 Conflict and security

2315
2316
2317
2318

Authoritative instruments:
336. European Union and United Nations Interagency Framework Team for Preventive Action, Toolkit
and Guidance for Preventing and Managing Land and Natural Resources Conflict: Extractive
Industries and Conflict, 2012.

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2320
2321
2322
2323
2324

337. Office of the High Commissioner for Human Rights (OHCR), Basic Principles on the Use of Forceand Firearms by Law Enforcement Officials, 1990.
338. Office of the High Commissioner for Human Rights (OHCR), Code of Conduct for Law Enforcement
Officials, 1979.
339. Voluntary Principles on Security and Human Rights, Voluntary Principles on Security and Human
Rights, 2000.

2325
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2328
2329
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2334
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2338
2339
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2344
2345
2346
2347
2348
2349
2350
2351
2352
2353
2354
2355
2356
2357
2358

Additional references:
340. Institute for Human Rights and Business (IHRB), From Red to Green Flags: The Corporate
Responsibility to Respect Human Rights in High-Risk Countries, 2011.
341. Geneva Centre for the Democratic Control of Armed Forces (DCAF), International Committee of
the Red Cross (ICRC), Addressing Security and Human Rights Challenges in Complex
Environments: Toolkit, 3rd ed., 2015.
342. Global Compact Network Canada, Auditing Implementation of Voluntary Principles on Security and
Human Rights, 2016.
343. International Alert, Human rights due diligence in conflict-affected settings: Guidance for extractive
industries, 2018.
344. International Association of Oil & Gas Producers (IOGP), Conducting security risk assessments(SRA) in dynamic threat environments, 2016.
345. International Association of Oil & Gas Producers (IOGP), Integrating security in major projects –principles and guidelines, 2014.
346. International Association of Oil & Gas Producers (IOGP), Security management system –Processes and concepts in security management, 2014.
347. International Council on Mining & Metals (ICMM), International Committee of the Red Cross(ICRC), International Finance Corporation (IFC), and International Petroleum Industry
Environmental Conservation Association (IPIECA), Voluntary Principles on Security and Human
Rights: Implementation Guidance Tools, 2011.
348. International Petroleum Industry Environmental Conservation Association (IPIECA), Guide to
Operating in Areas of Conflict, 2008.
349. K. Neu and D. Avant, Overview of the relationship between PMSCs and extractive industry
companies from the Private Security Events Database, 2019.
350. Office of the High Commissioner for Human Rights (OHCHR), Call for submissions: the relationshipbetween private military and security companies and extractive industry companies from a humanrights perspective in law and practice, 2019.
351. Office of the High Commissioner for Human Rights (OHCR), Private military and security
companies in extractive industries – impact on human rights, 2017.
352. United Nations Environment Programme (UNEP), From Conflict to Peacebuilding: The Role of
Natural Resources and the Environment, 2009.
353. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights GuidanceTool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31
May 2020.

2359
2360
2361
2362
2363
2364
2365

Resources:354. International Alert, Human rights due diligence in conflict-affected settings: Guidance for extractive
industries, 2018.
355. International Council on Mining & Metals (ICMM), International Committee of the Red Cross(ICRC), International Finance Corporation (IFC), and International Petroleum Industry
Environmental Conservation Association (IPIECA), Voluntary Principles on Security and Human
Rights: Implementation Guidance Tools, 2011.

2366

S11.19 Anti-competitive behavior

2367
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2369
2370
2371
2372
2373

Additional references:356. European Commission, Case AT.39816: Upstream Gas Supplies in Central and Eastern Europe,
2018.
357. International Trade Center (ITC), Combating Anti-Competitive Practices: A Guide for Developing
Economy Exporters, 2012.
358. Organisation for Economic Co-operation and Development (OECD), Cartels and anti-competitive
agreements, oecd.org/competition/cartels/, accessed on 31 May 2020.

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359. Vinsion & Elkins, 2018 Energy and Chemicals Antitrust Report, 2019.

2375

S11.20 Anti-corruption

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2378
2379

Authoritative instruments:
360. Organisation for Economic Co-operation and Development (OECD), Convention on Combating
Bribery of Foreign Public Officials in International Business Transactions and Related Documents,
1997.

2380

Additional references:

2381
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2392
2393
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
2404
2405
2406
2407
2408

361. Ernst & Young (EY), Managing bribery and corruption risks in the oil and gas industry, 2014.
362. Extractives Industries Transparency Initiative (EITI), Disclosing beneficial ownership: The key tofighting corruption, 2017.
363. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.
364. Financial Action Task Force (FATF), FATF guidance: Politically exposed persons(recommendations 12 and 22), 2013.
365. Global Witness, Shell knew: Emails show senior executives at UK’s biggest company knew it was
party to a vast bribery scheme, globalwitness.org/en/campaigns/oil-gas-and-mining/shell-knew/,accessed on 31 May 2020.
366. International Monetary Fund (IMF), Fiscal Transparency Initiative: Integration of Natural Resource
Management Issues, 2019.
367. M. Martini and Transparency International, Local content policies and corruption in the oil and gas
industry, 2014.
368. Natural Resource Governance Institute (NRGI), Beneath the Surface: The Case for Oversight of
the Extractive Industry Suppliers, 2020.
369. Natural Resource Governance Institute (NRGI), Twelve Red Flags: Corruption Risks in the Awardof Extractive Sector Licenses and Contracts, 2017.
370. Organisation for Economic Co-operation and Development (OECD), Corruption in the Extractive
Value Chain: Typology of risks, Mitigation Measures and Incentives, 2016
371. Organisation for Economic Co-operation and Development (OECD), OECD Foreign Bribery Report:
An Analysis of the Crime of Bribery of Foreign Public Officials, 2014.
372. Transparency International, Corruption Perceptions Index 2018, 2018.
373. A. Sayne, A. Gillies, and A. Watkins, Twelve Red Flags: Corruption Risks in the Award ofExtractive Sector Licenses and Contracts, 2017.
374. E. Westenberg and A. Sayne, Beneficial Ownership Screening: Practical Measures to Reduce
Corruption Risks in Extractives Licensing, 2018.
375. A. Williams and K. Dupuy, Deciding over nature: Corruption and environmental impact
assessments, 2016.

2409

Resources:2410

376. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.

2411

S11.21 Payments to governments

2412
2413
2414
2415
2416
2417
2418

Authoritative instruments:
377. European Parliament, Directive 2013/34/EU of the European Parliament and the Council of 26
June 2013 on the annual financial statements, consolidated financial statements and related
reports of certain types of undertakings, 2013.
378. Organisation for Economic Co-operation and Development (OECD), Inclusive Framework on Base
Erosion and Profit Shifting, Action 13 Country-by-Country Reporting, oecd.org/tax/beps/bepsactions/action13, accessed on 1 June 2020.

2419
2420
2421
2422
2423

Additional references:379. Extractive Industries Transparency Initiative (EITI), Nigeria EITI: Making transparency count,uncovering billions, 2012.
380. Extractive Industries Transparency Initiative (EITI), Project-level reporting in the extractive
industries, 2018.

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2432
2433
2434
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444
2445

381. Extractive Industries Transparency Initiative EITI), Guidance note 26 – Reporting on first trades inoil, 2017.
382. Extractives Industries Transparency Initiative (EITI), Reporting Guidelines for companies buying oil,gas and minerals from governments, 2020.
383. Extractives Industries Transparency Initiative (EITI), Upstream Oil, Gas, and Mining State-Owned
Enterprises, Governance Challenges and the Role of International Reporting Standards in
Improving Performance, 2018.
384. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.
385. Global Witness, Shell knew: Emails show senior executives at UK’s biggest company knew it was
party to a vast bribery scheme, globalwitness.org/en/campaigns/oil-gas-and-mining/shell-knew/,accessed on 31 May 2020.
386. International Monetary Fund (IMF), Fiscal Transparency Code (FTC), Pillar IV on natural resource
revenue management, 2019.
387. P. Poretti, Transparency in the First Trade, 2019.
388. PricewaterhouseCoopers (PwC), Financial reporting in the oil and gas industry: International
Financial Reporting Standards, 2017.
389. A. Sayne, A. Gillies, and A. Watkins, Twelve Red Flags: Corruption Risks in the Award ofExtractive Sector Licenses and Contracts, 2017.
390. Tax Justice and Extractive Transparency: Two faces of the same coin, pwyp.org/pwypresources/tax-justice-extractive-transparency-two-faces-coin/, accessed on 19 February 2021.
391. Transparency International, Under the Surface: Looking into Payments by Oil, Gas and Mining
Companies to Governments, 2018.

2446
2447
2448
2449

Resources:
392. Extractives Industries Transparency Initiative (EITI), Reporting Guidelines for companies buying oil,gas and minerals from governments, 2020.
393. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.

2450

S11.22 Public policy

2451
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2457
2458
2459
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2462
2463
2464
2465
2466
2467
2468
2469
2470
2471
2472
2473
2474
2475

Additional references:394. Australasian Centre for Corporate Responsibility (ACCR), Politics – BHP, 2017.
395. D. Coady, I. Parry, et al., Global Fossil Fuel Subsidies Remain Large: An Update Based on
Country-Level Estimates, 2019.
396. N. Graham, S. Daub, and B. Carroll, Mapping Political Influence: Political donations and lobbying
by the fossil fuel industry in BC, 2017.
397. S. Hayer, Fossil Fuel Subsidies, 2017.
398. InfluenceMap, Big Oil’s Real Agenda on Climate Change, influencemap.org/report/How-Big-OilContinues-to-Oppose-the-Paris-Agreement-38212275958aa21196dae3b76220bddc, accessed on
31 May 2020.
399. InfluenceMap, Climate Lobbying: How Companies Really Impact Progress on Climate, 2018,
influencemap.org/climate-lobbying, accessed on 31 May 2020.
400. InfluenceMap, Trade association and climate: Shareholders make themselves heard, May 2018,
influencemap.org/report/Trade-associations-and-climate-shareholders-make-themselves-heardcf9db75c0a4e25555fafb0d84a152c23, accessed on 31 May 2020.
401. D. Koplow, C. Lin, et al., Mapping the Characteristics of Producer Subsidies: A review of pilot
country studies, 2010.
402. J. Levin, We stopped the oil and gas industry from gutting Canada’s environmental laws!,
environmentaldefence.ca/2019/06/27/we-stopped-the-oil-gas-industry-from-gutting-canadasenvironmental-laws/, accessed on 2 June 2021.
403. Organisation for Economic Co-operation and Development (OECD), Anti-corruption & Integrity
Hub, Lobbying, oecd.org/corruption-integrity/explore/topics/lobbying.html, accessed on 2 June
2021.
404. J. B. Skjærseth and T. Skodvin, Climate change and the oil industry: Common problem, varying
strategies, 2003.

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