石油和天然气行业可持续发展报告指南（第五版）

5th edition2025 Advancing environmentaland social performanceacross the energy transition www.ipieca.org Legal note This voluntary guidance document (Guidance) is designed to serve as a resource for interestedcompanies; the indicators and information referenced in this work do not establish an industrystandard as to the nature of a company’s public reporting practice. The recommendations in thisGuidance on how to report on a particular issue are addressed to those companies who choose tovoluntarily include that issue in their sustainability reporting and terms such as ’the reporting companyshould …’ are to be understood in this sense . The terms and definitions used in this document are not necessarily the same as terms and definitionsused in various statutes, rules, codes or other legal documents. Users and readers of this documentshould refer to relevant legal sources or consult their own legal counsel for explanations as to howthe 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 documentregarding voluntary reporting of indicators is not intended to imply that any of the indicators arerequired to be reported under any national, local or other law. Furthermore, it is not intended to serveas a substitute for applicable public reporting requirements and regulations. Any company reporterthat has a question as to whether or not reports that follow the information contained herein will meetany specific reporting requirements applicable to their particular operations should consult with thereporter’s own legal counsel. A cautionary statement regarding performance indicators Aggregated, company-level, non-financial performance data, developed using the indicators inthis Guidance, can be informative for comparing relative performance among different companies,such as benchmarking safety incident statistics across the oil and gas industry. A company can usesuch comparisons to evaluate its own performance relative to peers, and identify areas for potentialimprovement. However, limitations to comparability exist due to various factors including the differentmethods companies may use to measure, normalize and report specific indicators. Although effortshave been made throughout the Guidance to improve comparability, report users are advised to exercisecaution when using data from sustainability reports to compare performance. For example, comparingtwo companies that report greenhouse gas emissions on a different basis (e.g. equity share vs. operated)could be misleading regarding actual performance. Specific indicators from similar operations cansometimes be usefully compared to help performance management. However, the company-level,aggregate data typically reported in sustainability reports may not provide adequate comparabilityfor some metrics. Where this Guidance mentions comparability, it is not intended to imply that data insustainability reports, and therefore companies’ performance, are always directly comparable. Furthermore and separate from company sustainability reporting, industry associations and othersmay choose to implement specific performance benchmarking studies, which may build upon theindicators in this Guidance. © Ipieca / API / IOGP 2025 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any formor by any means, electronic, mechanical, photocopying, recording or otherwise, without the priorconsent of Ipieca, API and IOGP. IOGP Report 437 Sustainability reporting guidancefor the oil and gas industry 5th edition, 2025 www.ipieca.org www.iogp.org Acknowledgements The information within this document was developed under the auspices of Ipieca, API and IOGP. The fourth edition in 2020represented the work of the Ipieca Reporting Working Group, composed of 80representatives from 28 companies and four trade associations. A Guidance Update Task Force, set up by theRWG, comprised 18 representatives from 12 companies and three trade associations. The task force, togetherwith many technical working groups within Ipieca, API and IOGP, oversaw and provided input to the updateprocess. The document benefitted significantly from the input and review of an independent StakeholderPanel, which met formally with the RWG and contributed throughout the process. Ipieca, API and IOGP wouldalso like to thank the organizations and individuals that responded during the public consultation period inOctober / November 2019. Their comments were of substantial value to the revision. In addition, we wouldparticularly like to thank Bill Boyle (writer), Derek Smith (writer), and Rikki Campbell Ogden (designer). The fifth edition, published in 2025includes an update to Module 6- Social, introducing just transitionindicators. This update was led by the Ipieca Just Transition Task Force (JTTF) and Reporting Working