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GRI Standards Reference Table/SASB Standards Reference Tables


GRI Universal Standards

Indicator Disclosure Item(s) Relevant information
GRI 2: General Disclosures (2021)
1. The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees -
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
  • Integrated Report (2023, p44: Integrity and Governance: Corporate Governance (HSSE Committee, Information Security Committee, Investment Evaluation Committee))
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
  • Securities Report (Annual Securities Report for the Fiscal Year Ended March 31, 2023 (the 53rd Term), p54)
  • Integrated Report (2023, p49: Integrity and Governance: Risk Management)
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio -
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts -
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
GRI 3: Material Topics (2021)
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

GRI Sector Standards

Indicator Disclosure Item(s) Relevant information
GRI 11: Oil and Gas Sector (2021)
11-1 GHG emissions
11-2 Climate adaptation, resilience, and transition
11-3 Air emissions
11-4 Biodiversity
11-5 Waste
11-6 Water and effluents
11-7 Closure and rehabilitation -
11-8 Asset integrity and critical incident management
11-9 Occupational health and safety
11-10 Employment practices
11-11 Non-discrimination and equal opportunity
11-12 Forced labor and modern slavery
11-13 Freedom of association and collective bargaining
11-14 Economic impacts
11-15 Local communities
11-16 Land and resource rights -
11-17 Rights of indigenous peoples
11-18 Conflict and security
11-19 Anti-competitive behavior
11-20 Anti-corruption
11-21 Payments to governments
11-22 Public policy -

GRI Topic Standards

Indicator Disclosure Item(s) Relevant information
Economic Performance (2016)
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
  • Securities Report (Annual Securities Report for the Fiscal Year Ended March 31, 2023 (the 53rd Term), p116)
201-4 Financial assistance received from government -
Market Presence (2016)
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -
Indirect Economic Impacts (2016)
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts -
Procurement Practices (2016)
204-1 Proportion of spending on local suppliers
Anti-corruption (2016)
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
Anti-competitive Behavior (2016)
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
Tax (2019)
207-1 Approach to tax
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting -
Energy (2016)
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity -
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services -
Water (2018)
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption -
Biodiversity (2016)
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
Emissions (2016)
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Waste (2020)
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal -
306-5 Waste directed to disposal
Supplier Environmental Assessment (2016)
308-1 New suppliers that were screened using environmental criteria -
308-2 Negative environmental impacts in the supply chain and actions taken -
Employment (2016)
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave
Labor/Management Relations (2016)
402-1 Minimum notice periods regarding operational changes -
Occupational Health and Safety (2016)
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services -
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health -
Training and Education (2016)
404-1 Average hours of training per year per employee -
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
Diversity and Equal Opportunity (2016)
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
  • Securities Report (Annual Securities Report for the Fiscal Year Ended March 31, 2023 (the 53rd Term), p12)
Non-Discrimination (2016)
406-1 Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining (2016)
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor (2016)
408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor (2016)
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices (2016)
410-1 Security personnel trained in human rights policies or procedures -
Rights of Indigenous Peoples (2016)
411-1 Incidents of violations involving rights of indigenous peoples -
Human Rights Assessment (2016)
412-1 Operations that have been subject to human rights reviews or impact assessments -
412-2 Employee training on human rights policies or procedures -
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
Local Communities (2016)
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -
Supplier Social Assessment (2016)
414-1 New suppliers that were screened using social criteria -
414-2 Negative social impacts in the supply chain and actions taken -
Public Policy (2016)
415-1 Political contributions
Customer Health and Safety (2016)
416-1 Assessment of the health and safety impacts of product and service categories -
416-2 Incidents of non-compliance concerning the health and safety impacts and services -
Customer Privacy (2016)
418-1 Substantiated complaints concerning breeches of customer privacy and losses of customer data -

SASB Standards Reference Tables (Version 2023-12)

SASB Code Metric Relevant Information
Greenhouse Gas Emissions
EM-EP-110a.1 Gross global Scope 1 emissions, percentage methane, percentage covered under emissions-limiting regulations
EM-EP-110a.2 Amount of gross global Scope 1 emissions from: (1) flared hydrocarbons, (2) other combustion, (3) process emissions, (4) other vented emissions and (5) fugitive emissions
EM-EP-110a.3 Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets
Air Quality
EM-EP-120a.1 Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM10)
Water Management
EM-EP-140a.1 (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress
EM-EP-140a.2 Volume of produced water and flowback generated; percentage (1) discharged, (2) injected, (3) recycled; hydrocarbon content in discharged water -
EM-EP-140a.3 Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals used -
EM-EP-140a.4 Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baseline -
Biodiversity Impacts
EM-EP-160a.1 Description of environmental management policies and practices for active sites
EM-EP-160a.2 (1) Number and (2) aggregate volume of hydrocarbon spills, (3) volume in Arctic, (4) volume impacting shorelines with ESI rankings 8-10, and (5) volume recovered
EM-EP-160a.3 Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitat -
Security, Human Rights & Rights of Indigenous Peoples
EM-EP-210a.1 Percentage of (1) proved and (2) probable reserves in or near areas of conflict -
EM-EP-210a.2 Percentage of (1) proved and (2) probable reserves in or near indigenous land -
EM-EP-210a.3 Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict
  • Integrated Report (2023, p52: Integrity and Governance: Compliance and Respect for Human Rights (Respect for Human Rights))
Community Relations
EM-EP-210b.1 Discussion of process to manage risks and opportunities associated with community rights and interests -
EM-EP-210b.2 (1) Number and (2) duration of nontechnical delays -
Workforce Health & Safety
EM-EP-320a.1 (1) Total recordable incident rate (TRIR), (2) fatality rate, (3) near miss frequency rate (NMFR), and (4) average hours of health, safety, and emergency response training for (a) direct employees and (b) contract employees
EM-EP-320a.2 Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecycle
Reserves Valuation & Capital Expenditures
EM-EP-420a.1 Sensitivity of hydrocarbon reserve levels to future price projection scenarios that account for a price on carbon emissions
EM-EP-420a.2 Estimated carbon dioxide emissions embedded in proved hydrocarbon reserves -
EM-EP-420a.3 Amount invested in renewable energy, revenue generated by renewable energy sales
EM-EP-420a.4 Discussion of how price and demand for hydrocarbons or climate regulation influence the capital expenditure strategy for exploration, acquisition and development of assets
Business Ethics & Transparency
EM-EP-510a.1 Percentage of (1) proved and (2) probable reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index
EM-EP-510a.2 Description of the management system for prevention of corruption and bribery throughout the value chain
Management of the Legal & Regulatory Environment
EM-EP-530a.1 Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry
Critical Incident Risk Management
EM-EP-540a.1 Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) -
EM-EP-540a.2 Description of management systems used to identify and mitigate catastrophic and tail-end risks
SASB Code Activity Metric Relevant Information
EM-EP-000.A Production of oil
EM-EP-000.A Production of natural gas
EM-EP-000.A Production of synthetic oil
EM-EP-000.A Production of synthetic gas
EM-EP-000.B Number of offshore sites
EM-EP-000.C Number of terrestrial sites
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