GRI Standards Reference Tables

2-1

Organizational details

Company Profile

2-2

Entities included in the organization’s sustainability reporting

About INPEX

2-3

Reporting period, frequency, and contact point

Contact Us

Period covered: January 1, 2023, to December 31, 2023

2-4

Restatements of information

–

2-5

External assurance

Independent Assurance Report

2-6

Activities, value chain, and other business relationships

Our Business

2-7

Employees

Performance Data＞Social＞Human Capital

2-8

Workers who are not employees

–

2-9

Governance structure and composition

Governance＞Corporate Governance＞Our Policy

2-10

Nomination and selection of the highest governance body

Governance＞Corporate Governance

2-11

Chair of the highest governance body

Sustainability Management＞Sustainability Governance Structure

Corporate Governance

2-12

Role of the highest governance body in overseeing the management of impacts

Sustainability Management＞Sustainability Governance Structure

Corporate Governance

2-13

Delegation of responsibility for managing impacts

Sustainability Management＞Sustainability Governance Structure

Corporate Governance

2-14

Role of the highest governance body in sustainability reporting

Corporate Governance

2-15

Conflicts of interest

Business Risks

Corporate Governance

2-16

Communication of critical concerns

Governance＞Corporate Governance＞Governance Structure

Climate Change＞Ongoing Initiatives to Address TCFD Recommendations＞Assessment of Financial Impact of Climate-related Risks

Governance＞Corporate Governance

2-17

Collective knowledge of the highest governance body

Governance＞Corporate Governance＞Our Policy＞Effectiveness Evaluation Results of Board of Directors in FY2023

Corporate Governance＞Management System＞[6] Internal Committees

2-18

Evaluation of the performance of the highest governance body

Governance＞Corporate Governance＞Process for Determining Directors’ Compensation

Corporate Governance Report

2-19

Remuneration policies

Governance＞Corporate Governance＞Process for Determining Directors’ Compensation

Consolidated Financial Statements

Corporate Governance Report

2-20

Process to determine remuneration

Governance＞Corporate Governance＞Process for Determining Directors’ Compensation

Consolidated Financial Statements

Corporate Governance Report

2-21

Annual total compensation ratio

Governance＞Corporate Governance＞Governance Structure

2-22

Statement on sustainable development strategy

Message from the President & CEO

Integrated Report 2023＞Message from the President & CEO

Mission and Sustainability Principles

2-23

Policy commitments

Sustainability Management＞Sustainability Material Issues

2-24

Embedding policy commitments

Governance＞Risk Management

Local Communities＞Stakeholder Engagement

2-25

Processes to remediate negative impacts

Climate Change＞Ongoing Initiatives to Address TCFD Recommendations＞Assessment of Financial Impact of Climate-related Risks

HSE＞HSE Management System (HSEMS)

Compliance＞Initiatives towards Promoting Compliance

2-26

Mechanisms for seeking advice and raising concerns

Compliance＞Initiatives towards Promoting Compliance

2-27

Compliance with laws and regulations

Compliance＞Our Policy

2-28

Membership associations

Sustainability Management＞Our Policy＞Engagement with Industry Associations

2-29

Approach to stakeholder engagement

Local Communities＞Stakeholder Engagement

Performance Data＞Social＞Human Capital

2-30

Collective bargaining agreements

Compliance＞Respect for Human Rights

3-1

Process to determine material topics

Sustainability at INPEX＞Sustainability Management＞Our Policy

3-2

List of material topics

Sustainability at INPEX＞Sustainability Management＞Our Policy

3-3

Management of material topics

Sustainability at INPEX＞Sustainability Management＞Our Policy

3-3

11.1.1

Management of the topic

Corporate Position on Climate Change

【Additional sector recommendations】

• Describe actions taken to manage flaring and venting and the effectiveness of actions taken.

Sustainability Management ＞Targets and Achievements

302-1

11.1.2

Energy consumption within the organization

Climate change＞TCFD Recommendations

ESG peformance data＞Environment＞HSE

302-2

11.1.3

Energy consumption outside of the organization

ESG peformance data＞Environment＞HSE

302-3

11.1.4

Energy intensity

ESG peformance data＞Environment＞HSE

305-1

11.1.5

Direct (Scope 1) GHG emissions

ESG peformance data＞Environment＞HSE

【Additional sector recommendations】

• Report the percentage of gross direct (Scope 1) GHG emissions from CH4.

–

• Report the breakdown of gross direct (Scope 1) GHG emissions by type of source (stationary combustion, process, fugitive).

–

305-2

11.1.6

Energy indirect (Scope 2) GHG emissions

ESG peformance data＞Environment＞HSE

305-3

11.1.7

Other indirect (Scope 3) GHG emissions

ESG peformance data＞Environment＞HSE

305-4

11.1.8

GHG emissions intensity

ESG peformance data＞Environment＞HSE

3-3

11.2.1

Management of material topics

Corporate Position on Climate Change

【Additional sector recommendations】

• Describe policies, commitments, and actions of the organization to prevent or mitigate the impacts of the transition to a low-carbon economy on workers and local communities.

Corporate Position on Climate Change

• Report the level and function within the organization that has been assigned responsibility for managing risks and opportunities due to climate change.

INPEX Vision @2022

• Describe the board’s oversight in managing risks and opportunities due to climate change.

Climate change＞Our Policy

• Report whether responsibility to manage climate change-related impacts is linked to performance assessments or incentive mechanisms, including in the remuneration policies for highest governance body members and senior executives.

Governance＞Corporate Governance

Climate change＞TCFD Recommendations

• Describe the climate change-related scenarios used to assess the resilience of the organization’s strategy, including a 2°C or lower scenario.

Climate change＞TCFD Recommendations

201-2

11.2.2

Financial implications and other risks
and opportunities due to climate change

Climate change＞TCFD Recommendations

【Additional sector recommendations】

• Report the emissions potential for proven and probable reserves.

Key Indicators

• Report the internal carbon-pricing and oil and gas pricing assumptions that have informed the identification of risks and opportunities due to climate change.

Governance＞Risk Management

Climate change＞TCFD Recommendations

• Describe how climate change-related risks and opportunities affect or could affect the organization’s operations or revenue, including:
- development of currently proven and probable reserves;
- potential write-offs and early closure of existing assets;
- oil and gas production volumes for the current reporting period and projected volumes for the next five years.

Key Indicators

Climate change＞TCFD Recommendations

• Report the percentage of capital expenditure (CapEx) that is allocated to investments in:
- prospection, exploration, and development of new reserves;
- energy from renewable sources (by type of source);
- technologies to remove CO from the atmosphere and nature-based solutions to mitigate climate change;
- other research and development initiatives that can address the organization’s risks related to climate change.

Financial Results for the year ended December 31, 2023

• Report net mass of CO in metric tons captured and removed from the atmosphere (CO stored less the GHG emitted in the process).

11.2.3

Reduction of GHG emissions

Climate change＞TCFD Recommendations

【Additional sector recommendations】

• Report how the goals and targets for GHG emissions are set, specify whether they are informed by scientific consensus, and list any authoritative intergovernmental instruments or mandatory legislation the goals and targets are aligned with.

Climate change＞TCFD Recommendations

• Report the Scopes (1, 2, 3) of GHG emissions, activities, and business relationships to which the goals and targets apply.

ESG peformance data＞Climate Change

• Report the baseline for the goals and targets and the timeline for achieving them.

Climate change＞TCFD Recommendations

【Additional sector recommendations】

Describe the organization’s approach to public policy development and lobbying on climate change, including:

Climate change＞TCFD Recommendations

Sustainability Management＞Our Policy＞Engagement with Industry Associations

• the organization’s stance on significant issues related to climate change that are the focus of its participation in public policy development and lobbying, and any differences between these positions and its stated policies, goals, or other public positions;

Climate change＞TCFD Recommendations

• whether it is a member of, or contributes to, any representative associations or committees that participate in public policy development and lobbying on climate change, including:
- the nature of this contribution;
- any differences between the organization’s stated policies, goals, or other public positions on significant issues related to climate change;
- and the positions of the representative associations or committees.

Climate change＞TCFD Recommendations

Sustainability Management＞Our Policy＞Engagement with Industry Associations

3-3

11.3.1

Management of material topics

Sustainability Management＞Our Policy

Sustainability Management ＞Targets and Achievements

Climate change＞TCFD Recommendations

305-7

11.3.2

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

ESG peformance data＞Environment＞HSE

HSE＞Enviroment Management＞Environmental Performance

Assessment of the health and safety impacts of product and service categories

Sustainability Management＞Our Policy＞Engagement with Industry Associations

【Additional sector recommendations】

• Describe actions taken to improve product quality to reduce air emissions

HSE＞Enviroment Management＞Environmental Performance

3-3

11.4.1

Management of material topics

Sustainability Management ＞Targets and Achievements

【Additional sector recommendations】

• Describe policies and commitments to achieving no net loss or a net gain to biodiversity on operational sites; and whether these commitments apply to existing and future operations and to operations beyond areas of high biodiversity value

Policy and Commitments on Biodiversity Conservation

• Report whether application of the mitigation hierarchy has informed actions to manage biodiversity-related impacts.

HSE＞Environment Management＞Biodiversity Conservation

304-1

11.4.2

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

INPEX Australia HP＞Sustainability＞Environment

304-2

11.4.3

Significant impacts of activities, products and services on biodiversity

HSE＞Environment Management＞Biodiversity Conservation

HSE＞Environment Management＞TNFD-related Initiatives

【Additional sector recommendations】

• Report significant impacts on biodiversity with reference to affected habitats and ecosystems.

HSE＞Environment Management＞Biodiversity Conservation

304-3

11.4.4

Habitats protected or restored

INPEX Australia HP＞Sustainability＞Environment

【Additional sector recommendations】

• Describe how the application of the mitigation hierarchy, if applicable, has resulted in:
- areas protected through avoidance measures or offset measures;
- areas restored through on-site restoration measures or offset measures.

–

304-4

11.4.5

IUCN Red List species and national
conservation list species with habitats in areas affected
by operations

–

3-3

11.5.1

Management of material topics

HSE＞Environment Management＞Proper Waste Disposal and Creation of a Circular Economy

HSE Policy

Policy and Commitments on Waste Management

306-1

11.5.2

Waste generation and significant waste-related impacts

HSE＞Environment Management＞Proper Waste Disposal and Creation of a Circular Economy

306-2

11.5.3

Management of significant waste-related impacts

306-3

11.5.4

Waste generated

ESG peformance data＞Environment＞HSE

【Additional sector recommendations】

• When reporting the composition of the waste generated, include a breakdown of the following waste streams, if applicable:
- Drilling waste (muds and cuttings)
- Scale and sludges
- Tailings

ESG peformance data＞Environment＞HSE

306-4

11.5.5

Waste diverted from disposal

【Additional sector recommendations】

• When reporting the composition of the waste diverted from disposal, include a breakdown of the following waste streams, if applicable:
- Drilling waste (muds and cuttings)
- Scale and sludges
- Tailings

ESG peformance data＞Environment＞HSE

Waste directed to disposal

【Additional sector recommendations】

• When reporting the composition of the waste directed to disposal, include a breakdown of the following waste streams, if applicable:
- Drilling waste (muds and cuttings)
- Scale and sludges
- Tailings

ESG peformance data＞Environment＞HSE

3-3

11.6.1

Management of material topics

Policy and Commitments on Water Management

HSE Policy

303-1

11.6.2

Interactions with water as a shared resource

HSE＞Environment Management＞Proper Waste Disposal and Creation of a Circular Economy

303-2

11.6.3

Management of water discharge-related impacts

HSE＞Environment Management＞Proper Waste Disposal and Creation of a Circular Economy

303-3

11.6.4

Water withdrawal

ESG peformance data＞Environment＞HSE

303-4

11.6.5

Water discharge

ESG peformance data＞Environment＞HSE

【Additional sector recommendations】

• Report volume in megaliters of produced water and process wastewater discharged.

• Report the concentration (mg/L) of hydrocarbons discharged in produced water and process wastewater.

303-5

11.6.6

Water consumption

ESG peformance data＞Environment＞HSE

3-3

11.7.1

Management of material topics

Sustainability Management ＞Targets and Achievements

INPEX Group Global Anti-Bribery and Anti-Corruption (ABC) Policy

402-1

11.7.2

Minimum notice periods regarding operational changes

Human Capital＞Professional Development

【Additional sector recommendations】

• Describe the approach to engaging workers in advance of significant operational changes.

Professional Development

11.7.3

Programs for upgrading employee skills and transition assistance programs

11.7.4

• List the operational sites that:
- have closure and rehabilitation plans in place;
- have been closed;
- are in the process of being closed.

N/A

11.7.5

List the decommissioned structures left in place and describe the rationale for leaving them in place.

N/A

11.7.6

Report the total monetary value of financial provisions for closure and rehabilitation made by the organization, including post-closure monitoring and aftercare for operational sites.

N/A

3-3

11.8.1

Management of material topics

Sustainability Management ＞Targets and Achievements

11.8.2

Significant spills

ESG peformance data＞Environment＞HSE

【Additional sector recommendations】

• For each significant spill, report the cause of the spill and the volume of spill recovered.

11.8.3

【Additional sector recommendations】

• Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of this total by business activity (e.g., exploration, development, production, closure and rehabilitation, refining, processing, transportation, storage).

ESG performance data＞Social＞HSE

【Additional sector recommendations】

N/A

• List the organization’s tailings facilities.

• For each tailings facility:
- describe the tailings facility;
- report whether the facility is active, inactive, or closed;
- report the date and main findings of the most recent risk assessment.

• Describe actions taken to:
- manage impacts from tailings facilities, including during closure and post-closure;
- prevent catastrophic failures of tailings facilities.

3-3

11.9.1

Management of material topics

HSE Policy

Sustainability Management ＞Targets and Achievements

403-1

11.9.2

Occupational health and safety management system

HSE＞Our Policy

HSE＞HSE Management System

403-2

11.9.3

Hazard identification, risk assessment, and incident investigation

HSE＞HSE Management System

HSE＞Promotion of Health and Productivity Management

HSE＞Process Safety Management

HSE＞Security and Crisis Management

403-3

11.9.4

Occupational health services

HSE＞Promotion of Health and Productivity Management

HSE＞Process Safety Management

HSE＞Security and Crisis Management

403-4

11.9.5

Worker participation, consultation, and communication on Occupational health and safety

HSE＞HSE Management System

HSE＞Promotion of Health and Productivity Management

403-5

11.9.6

Worker training on occupational health and safety

HSE＞Security and Crisis Management

HSE＞HSE Management System

403-6

11.9.7

Promotion of worker health

Human Capital＞Promotion of Health and Productivity Management

ESG performance data＞Social＞Human Capital

403-7

11.9.8

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Compliance＞Supply Chain Management

HSE＞HSE Management System

HSE＞Promotion of Health and Productivity Management

HSE＞Process Safety Management

403-8

11.9.9

Workers covered by an occupational health and safety management system

HSE＞HSE Management System

403-9

11.9.10

Work-related injuries

ESG performance data＞Social＞HSE

403-10

11.9.11

Work-related ill health

ESG performance data＞Social＞HSE

3-3

11.10.1

Management of material topics

Sustainability Management ＞Targets and Achievements

401-1

11.10.2

New employee hires and employee turnover

ESG performance data＞Social＞Human Capital

401-2

11.10.3

Benefits provided to full-time employees that are not provided
to temporary or part-time employees

ESG performance data＞Social＞Human Capital

401-3

11.10.4

Parental leave

ESG performance data＞Social＞Human Capital

402-1

11.10.5

Minimum notice periods regarding operational changes

–

404-1

11.10.6

Average hours of training per year per employee

ESG performance data＞Social＞Human Capital

404-2

11.10.7

Programs for upgrading employee skills and transition assistance programs

Human Capital＞Human Resource Development

414-1

11.10.8

New suppliers that were screened using social criteria

Compliance＞Supply Chain Management

414-2

11.10.9

Negative social impacts in the supply chain and actions taken

Compliance＞Supply Chain Management

3-3

11.11.1

Management of material topics

Sustainability Management ＞Targets and Achievements

202-2

11.11.2

Proportion of senior management hired from the local community

ESG performance data＞Social＞Local Communities

Human Capital＞Promotion of Work-life Balance

401-3

11.11.3

Parental leave

Human Capital＞Promotion of Work-life Balance

ESG performance data＞Social＞Human Capital

404-1

11.11.4

Average hours of training per year per employee

ESG performance data＞Social＞Human Capital

405-1

11.11.5

Diversity of governance bodies and employees

Governance＞Corporate Governance＞Management Structure

ESG performance data＞Governance

Consolidated Financial Statements

Corporate Governance

Human Capital＞Promotion of Diversity

ESG performance data＞Social＞Human Capital

405-2

11.11.6

Ratio of basic salary and remuneration

Human Capital＞HR Evaluation and Allocation

ESG performance data＞Social＞Human Capital

406-1

11.11.7

Incidents of discrimination and corrective actions taken

N/A

3-3

11.12.1

Management of material topics

Sustainability Management ＞Targets and Achievements

Compliance＞Respect for Human Rights

409-1

11.12.2

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Compliance＞UK Modern Slavery Act Statement

Compliance＞Respect for Human Rights

Compliance＞Supply Chain Management

414-1

11.12.3

New suppliers that were screened using social criteria

Compliance＞Supply Chain Management

3-3

11.13.1

Management of material topics

Compliance＞Supply Chain Management

Sustainability Management ＞Targets and Achievements

Respect for Human Rights＞Dialogue between Labor and Management

407-1

11.13.2

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Compliance＞Supply Chain Management

Compliance＞Respect for Human Rights

3-3

11.14.1

Management of material topics

Sustainability Management ＞Targets and Achievements

【Additional sector recommendations】

• Describe the community development programs in place that are intended to enhance positive impacts for local communities, including the approach to providing employment, procurement, and training opportunities.

201-1

11.14.2

Direct economic value generated and distributed

Local Communities＞Contributing to Local Economies

【Additional sector recommendations】

• Report direct economic value generated and distributed (EVG&D) by project.

202-2

11.14.3

Proportion of senior management hired from the local community

ESG performance data＞Social＞Local Communities

203-1

11.14.4

Infrastructure investments and services supported

Local Communities＞Engagement with Indigenous Communities

Local Communities＞Contributing to Local Economies

ESG peformance data＞Environment＞Renewable Energy

203-2

11.14.5

Significant indirect economic impacts

Local Communities＞Contributing to Local Economies

ESG performance data＞Social＞Local Communities

204-1

11.14.6

Proportion of spending on local suppliers

Local Communities＞Contributing to Local Economies

3-3

11.15.1

Management of material topics

Sustainability Management ＞Targets and Achievements

Local Communities＞Our Policy

【Additional sector recommendations】

• Describe the approach to identifying stakeholders within local communities and to engaging with them.

RECONCILIATION ACTION PLAN January 2023 to December 2025

• List the vulnerable groups that the organization has identified within local communities.

Local Communities＞Addressing Community Feedback

• List any collective or individual rights that the organization has identified that are of particular concern for local communities.

Local Communities＞Engagement with Indigenous Communities

• Describe the approach to engaging with vulnerable groups, including:
- how it seeks to ensure meaningful engagement; and
- how it seeks to ensure safe and equitable gender participation.

–

413-1

11.15.2

Operations with local community engagement, impact assessments, and development programs

Local Communities＞Addressing Community Feedback

11.15.3

Operations with significant actual and potential negative impacts on local communities

–

【Additional sector recommendations】

• Describe impacts on the health of local communities as a result of exposure to pollution caused by operations or use of hazardous substances.

–

【Additional sector recommendations】

• Report the number and type of grievances from local communities identified, including:
- percentage of the grievances that were addressed and resolved;
- percentage of the grievances that were resolved through remediation.

Local Communities＞Addressing Community Feedback

11.16.1

Management of material topics

Sustainability Management ＞Targets and Achievements

【Additional sector recommendations】

• Describe the approach to engaging with affected vulnerable groups, including:
- how the organization seeks to ensure engagement is meaningful;
- how the organization seeks to ensure safe and equitable gender

RECONCILIATION ACTION PLAN January 2023 to December 2025

Local Communities＞Addressing Community Feedback

• Describe the approach to providing remediation to local communities or individuals subject to involuntary resettlement, such as the process for establishing compensation for loss of assets or other assistance to improve or restore standards of living or livelihoods.

11.16.2

List the locations of operations that caused or contributed to involuntary resettlement or where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected and restored.

3-3

11.17.1

Management of material topics

RECONCILIATION ACTION PLAN January 2023 to December 2025

Local Communities＞Engagement with Indigenous Communities

Sustainability Management ＞Targets and Achievements

【Additional sector recommendations】

• Describe the community development programs that are intended to enhance positive impacts for indigenous peoples, including the approach to providing employment, procurement, and training opportunities.

Local Communities＞Engagement with Indigenous Communities

• Describe the approach of engaging with indigenous peoples, including:
- how the organization seeks to ensure engagement is meaningful;
- how the organization seeks to ensure indigenous women can participate safety and equitably.

RECONCILIATION ACTION PLAN January 2023 to December 2025

11.17.2

Incidents of violations involving rights of indigenous peoples

N/A

【Additional sector recommendations】

• Describe the identified incidents of violations involving the rights of indigenous peoples.

N/A

11.17.3

【Additional sector recommendations】

List the locations of operations where indigenous peoples are present or affected by activities of the organization.

RECONCILIATION ACTION PLAN January 2023 to December 2025

11.17.4

• Report if the organization has been involved in a process of seeking free, prior and informed consent (FPIC) from indigenous peoples for any of the organization’s activities, including, in each case:
- whether the process has been mutually accepted by the organization and the affected indigenous peoples;
- whether an agreement has been reached, and if so, if the agreement is publicly available.

RECONCILIATION ACTION PLAN January 2023 to December 2025

3-3

11.18.1

Management of material topics

HSE＞Security and Crisis Management

【Additional sector recommendations】

• List the locations of operations in areas of conflict.

N/A

• Describe the approach to ensuring respect for human rights by public and private security providers.

INPEX Group Human Rights Policy

410-1

11.18.2

Security personnel trained in human rights policies or
procedures

HSE＞Security and Crisis Management

3-3

11.19.1

Management of material topics

Sustainability Management ＞Targets and Achievements

Compliance＞Promotion of Training on Compliance and Human Rights

Compliance＞Anti-bribery and Anti-corruption

206-1

11.19.2

Legal actions for anti-competitive behavior, anti-trust, and
monopoly practices

Compliance＞Respect for Human Rights

3-3

11.20.1

Management of material topics

Sustainability Management ＞Targets and Achievements

Compliance＞Our Policy

Compliance＞Respect for Human Rights

【Additional sector recommendations】

Compliance＞Promotion of Training on Compliance and Human Rights

• Describe how potential impacts of corruption or risks of corruption are managed in the organization’s supply chain.

Compliance＞Anti-bribery and Anti-corruption

• Describe the whistleblowing and other mechanisms in place for individuals to
raise concerns about corruption.

Local Communities＞Addressing Community Feedback

205-1

11.20.2

Operations assessed for risks related to corruption

Compliance＞Anti-bribery and Anti-corruption

205-2

11.20.3

Communication and training about anti-corruption policies and procedures

ESG performance data＞Social＞Compliance

Compliance＞Supply Chain Management

205-3

11.20.4

Confirmed incidents of corruption and actions taken

Compliance＞Respect for Human Rights

11.20.5

• Describe the approach to contract transparency, including:
- whether contracts and licenses are made publicly and, if so, where they are published;
- if contracts or licenses are not publicly available, the reason for this and actions taken to make them public in the future.

11.20.6

• List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers.

–

3-3

11.21.1

Management of material topics

Sustainability Management ＞Targets and Achievements

201-1

11.21.2

Direct economic value generated and distributed

–

201-4

11.21.3

Financial assistance received from government

–

【Additional sector recommendations】

• For state-owned organizations (SOE):
- Report the financial relationship between the government and the SOE

207-1

11.21.4

Approach to tax

Tax Governance

207-2

11.21.5

Tax governance, control, and risk management

Tax Governance

207-3

11.21.6

Stakeholder engagement and management of concerns related
to tax

Tax Governance

11.21.7

Country-by-country reporting

Performance Data＞Governance＞Amounts paid to EITI countries

【Additional sector recommendations】

• Report a breakdown of the payments to governments levied at the project-level, by project and the following revenue streams, if applicable:
- The host government’s production entitlement;
- National state-owned company production;
- Royalties;
- Dividends;
- Bonuses (e.g., signature, discovery, and production bonuses);
- License fees, rental fees, entry fees; and other considerations for licenses
- Any other significant payments and material benefits to government.

• Report the value of any thresholds that have been applied and any other contextual information necessary to understand how the project-level payments to governments reported have been compiled.

–

【Additional sector recommendations】

• For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, report:
- volumes and types of oil and gas purchased;
- full names of the buying entity and the recipient of the payment;
- payments made for the purchase.

3-3

11.22.1

Management of material topics

Sustainability Management＞Targets and Achievements

【Additional sector recommendations】

• Describe the organization’s stance on significant issues that are the focus of its participation in public policy development and lobbying; and any differences between these positions and its stated policies, goals, or other public positions.

Compliance＞Our Policy

• Report whether the organization is a member of, or contributes to, any representative associations or committees that participate in public policy development and lobbying, including:
- the nature of this contribution;
- any differences between the organization’s stated policies, goals, or other public positions on significant issues related to climate change, and the positions of the representative associations or committees.

Sustainability Management＞Our Policy＞Engagement with Industry Associations

415-1

11.22.2

Political contributions

N/A