reporting guide ipieca

8/14/2019 Reporting Guide IPIECA

1/74

Oil and Gas Industry Guidance onVoluntary Sustainability Reporting

Using Environmental, Health & Safety, Socialand Economic Performance Indicators

April 2005

International Petroleum IndustryEnvironmental Conservation Association

Initiative

endorsed by:


2/74


3/74

Table of ContentsForeword 1

Acknowledgements 2

Section 1 Purpose and Key Considerations 5

Section 2 Principles and General Guidance 9

Section 3 Environmental Performance Indicators 19

Section 4 Health and Safety Performance Indicators 35

Section 5 Social Responsibility Performance Indicators 41

Section 6 Economic Performance Indicators 54

Section 7 Normalization Factors 60

Section 8 Glossary 62

Section 9 References and Additional Source Materials 67

Oil and Gas Industry Guidance on VoluntarySustainability Reporting


4/74


5/74


6/74


7/74

JCRTF Representative Company/Institution Additional Subgroup Participation


8/74


9/74


10/74


11/74


12/74

Legal Note:

This voluntary guidance document is designed to serve as a resource for interested companies;

the indicators and information referenced in this work do not establish an industry standard as to

the nature of a companys public reporting practice.

The terms and definitions used in this document are not necessarily the same as terms and

definitions used in various statutes, rules, codes or other authoritative legal documents. Users

and readers of this document should refer to relevant legal sources or consult their own legal

counsel for explanations as to how the terms and definitions used in this document may differ

from the legal terms and definitions (e.g., spills and hazardous wastes) used in their particular

areas of operation. Anything in this document regarding voluntary reporting of indicators is not

intended to imply that any of the indicators are required to be reported under any national, local

or other law. Furthermore, it is not intended to serve as a substitute for existing public reporting

requirements and regulations. Any company reporter that has a question as to whether or not

reports that follow the information contained herein will meet any specific reporting requirements

applicable to their particular operations should consult with the reporters own legal counsel.


13/74


14/74


15/74


16/74


17/74


18/74


19/74


20/74


21/74


22/74


23/74


24/74

ENV1: Hydrocarbon Spills to the Environment


25/74

ENV2: Controlled Discharges to Water


26/74

ENVA1: Other Spills and Accidental Releases

ENVA2: Other Effluent Discharges


27/74

ENVA3: Hazardous Waste


28/74

ENVA4: Non-Hazardous Waste


29/74

ENVA5: Recycled, Reused or Reclaimed Materials


30/74

ENV3: Greenhouse Gas Emissions


31/74

ENV4: Flared and Vented Gas


32/74


33/74

ENVA6: Other Operational Air Emissions


34/74

ENV5: Energy Use


35/74

ENVA7: Fresh Water Use

ENVA8: New and Renewable Energy Resources


36/74

ENV6: Environmental Management Systems


37/74

ENVA9: Biodiversity


38/74


39/74

H&S1: Health and Safety Management Systems


40/74

H&S2: Employee Participation


41/74

H&S3: Workforce Health


42/74

H&S4: Occupational Injury and Illness Rates


43/74

H&S5: Product-Related Health Risks


44/74


45/74


46/74

SOC1: Human Rights


47/74

SOC2: Bribery and Corruption

SOC3: Political Contributions


48/74

SOCA1: Political Lobbying and Advocacy

SOC4: Non-Discrimination and Equal Opportunity


49/74

SOCA2: Employee Satisfaction


50/74

SOC5: Training and Development

SOC6: Non-retaliation & Grievance System


51/74

SOCA3: Local Employment Opportunities


52/74

SOC7: Labor Practices

SOC8: Community Relationships


53/74

SOCA4: Social Investments

SOCA5: External Capacity Building


54/74

SOCA6: Indigenous Communities


55/74

SOCA7: Resettlement and Land Rights

SOC9: Security


56/74


57/74


58/74


59/74

This guidance document recognizes that companies and governments use different accounting practices and

conventions, as well as different definitions for some financial terms. As a result, some indicators presented

in this section may not be comparable to those in other company sustainability reports. For example, certainfinancial measures defined under generally accepted accounting principles in the United States (U.S. GAAP) may

not be the same as those same measures as defined under international accounting standards (IAS). Likewise,

indicators that are not defined under any accounting standard (e.g., reserve life or reserve replacement rate)

and defined by each company may also be different and not comparable. Therefore, companies may choose

to footnote or otherwise highlight areas of data and information in their reports that may not be externally

comparable. It is also good practice in a sustainability report to provide brief explanations for the basis or

definitions of a companys reported financial and economic indicators.


60/74

ECO1: Tax Expenses

ECO A1: Transparency of Payments


61/74

ECO2: Dividends Paid Plus Share Repurchases

ECOA2: Payroll and Benefits


62/74

ECO3: Capital Expenditures

ECOA3: Interest Paid


63/74


64/74


65/74


66/74


67/74


68/74


69/74


70/74


71/74


72/74


73/74


74/74

reporting guide ipieca

Documents