2025年调查结果报告：外部总结报告

Reporting survey results 2025 External summary report Sections •Introduction•Format and frequency of delivery•Legislative or regulatory requirements and externallandscape•Governance of reporting•Reporting process•Use of reporting frameworks and ESG ratings Introduction Background and purpose •Survey has been conducted since 2012 •Purpose:to review the sustainability reporting practices of Ipieca member companies interms of format and delivery, governance, process and use of frameworks for the future ofsustainability reporting •Results aim to:−Provide an overview of current practices−Help oil and gas/energy companies learn from their peers−Improve industry communication around sustainability issues •The survey results will also feed into the wider Ipieca sustainability reportingworkstreams and inform further development of theIpieca, API and IOGPSustainability reporting guidance for the oil and gas industry This survey featuresa number oflong-term comparisonsofselected questions.They show the change in data and answers over periods of time thatreflect the ever-changing landscape of sustainability reporting. The wording and options of these questions have been altered over the years but ultimately are asking the same question.Every effort has been madeto ensure that the data used is accurate and comparable to years previous, but readers should allow for a minor margin of errorwhen reading. 37 companies participatedReporting survey 2025 •ADNOC•Aker BP•Aramco•Assala Energy•Baker Hughes•bp•Cenovus Energy•Chevron•ConocoPhillips•CNOOC International•Ecopetrol•Enbridge•Eni •Equinor•ExxonMobil•GeoPark•Halliburton•Harbour Energy•Hess•INPEX•Kosmos Energy•Moeve•Murphy Oil•Oxy•Perenco•PETRONAS •Petrobras•PTTEP•Repsol•Shell•SLB•Sonangol•Suncor Energy•TotalEnergies•Tullow Oil•Vår Energi•Woodside Format and frequency of delivery Does your company produce a report disclosing ESG (sustainability/non-financial)information? 36 out of 37 respondents answered ‘yes’ If yes, which of the following report(s) does your company produce? If your company already produces or plans to produce topical reports,what is/will be the focus of the additionalreports/communications? 9 companies skipped How often does your company publish anESG (sustainability/non-financial) report? Is your company transitioning away fromtraditional reports towards website-basedor other digital formats for yoursustainability disclosures?NEW QUESTION 100% of respondents (36) answered ‘once a year’ 2 companies skipped How long has your company been reporting on ESG information(sustainability performance/ non-financial information) eithervia comprehensive ESG reports or topical reports? 2 companies skipped Legislative or regulatory requirementsand externallandscape Is ESG (sustainability/non-financial)reporting mandatory for your company? Which countries’ sustainability reportinglegislation is relevant to your company? Governance of reporting Where does the team with accountabilityfor ESG (sustainability/non-financial)reporting sit in your organisation? What is the highest governance body responsible forapproving your company's main ESG disclosures(sustainability report, annual report with integration ofsustainability information, or other)? Others:•Executive Leadership Team/Board Committee •General Shareholders’ Meeting Does your company use third-party services to prepare its ESG information?(e.g. contractors, consultants, agencies) Other: Increased by 24% since 20212021: 18 respondents said ‘yes’2022: 29 respondents said ‘yes’2023: 29 respondents said ‘yes’2024: 30 respondents said ‘yes’ •Consultants for CSRD implementation strategy•Independent assurance provider for all data•Law function•Production of interactive dashboards with the main sustainability KPIs•Scope 3 carbon accounting•Website developer Are your company's ESGdisclosures assured by a thirdparty? Which organisation conductsyour company's verification? Which assurance standard doesyour company's auditor use?(e.g.,ISAE3000, ISO 14064-3, etc.) 3 companies skipped Others: Reporting process What are the key drivers for your company in reporting on sustainabilityperformance/non-financial information? Is your company's materiality process/prioritisation ofissues approved by the Board of Directors/SustainabilityCommittee? Does your company have a formalmateriality* process in place? If no, who approves your materiality process/prioritisation of issues as part ofreport development? •Executive Board / Strategic Committee / Management Committee / Senior Management Team:these groups, often including the CEO and executive officers, are involved in reviewing orapproving the materiality process. •EVP Level / Senior VP Level:endorsement or involvement from high-level executives just belowthe Executive Committee, including Senior VPs of Sustainability and External Affairs. “Yes, other than annually”:Companies are conducting their formal materiality process every 2-5 y