Reporting Guide Ipieca

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International Petroleum Industry Environmental Conservation Association

Oil and Gas Industry Guidance on Voluntary Sustainability Reporting

Using Environmental, Health & Safety, Social and Economic Performance Indicators Initiative endorsed by:

April 2005

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Oil and Gas Industry Guidance on Voluntary Sustainability Reporting Table of Contents Foreword Acknowledgements

1 2

Section 1

Purpose and Key Considerations

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Section 3

Section 4 Section 5

Section 6

Principles and General Guidance

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Section 7

Normalization Factors

60

Section 8

Glossary

62

Section 9

References and Additional Source Materials

67

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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 company’s 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 reporter’s own legal counsel.

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ENV—2: Controlled Discharges to Water %FmOJUJPO

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ENV—A1: Other Spills and Accidental Releases %FmOJUJPO

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ENV—A3: Hazardous Waste %FmOJUJPO

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ENV—A4: Non-Hazardous Waste %FmOJUJPO

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ENV—A6: Other Operational Air Emissions %FmOJUJPO

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ENV—5: Energy Use %FmOJUJPO

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ENV—A7: Fresh Water Use %FmOJUJPO

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ENV—A8: New and Renewable Energy Resources %FmOJUJPO

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ENV—6: Environmental Management Systems %FmOJUJPO

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ENV—A9: Biodiversity %FmOJUJPO

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H&S—1: Health and Safety Management Systems %FmOJUJPO

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H&S—2: Employee Participation %FmOJUJPO

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SOC–2: Bribery and Corruption %FmOJUJPO

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SOC–3: Political Contributions %FmOJUJPO

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SOC–A1: Political Lobbying and Advocacy %FmOJUJPO

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SOC—4: Non-Discrimination and Equal Opportunity %FmOJUJPO

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SOC—A2: Employee Satisfaction %FmOJUJPO

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SOC—5: Training and Development %FmOJUJPO

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SOC—6: Non-retaliation & Grievance System %FmOJUJPO

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SOC—A3: Local Employment Opportunities %FmOJUJPO

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SOC—7: Labor Practices %FmOJUJPO

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SOC—8: Community Relationships %FmOJUJPO

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SOC—A5: External Capacity Building %FmOJUJPO

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SOC—A7: Resettlement and Land Rights %FmOJUJPO

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SOC—9: Security %FmOJUJPO

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