SASB Standards 対照表

Greenhouse gas emissions

SASB code	SASB accounting metric	Links
EM-EP-110a.1	Gross global Scope 1 emissions	データ集＞Environment（環境）＞気候変動＜目標管理＞
	Scope 1, percentage of methane	データ集＞Environment（環境）＞気候変動＜目標管理＞
	Scope 1, percentage covered under emissions-limiting regulations	0%
EM-EP-110a.2	Amount of gross global Scope 1 emissions from flared hydrocarbons	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Amount of gross global Scope 1 emissions from other combustion.	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Amount of gross global Scope 1 emissions from process emissions.	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Amount of gross global Scope 1 emissions from other vented emissions.	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Amount of gross global Scope 1 emissions from fugitive emissions.	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
EM-EP-110a.3	Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets	環境＞気候変動＞ガバナンスと戦略

Air Quality

SASB code	SASB accounting metric	Links
EM-EP-120a.1	Air emissions of the following pollutants: NO_X (excluding N₂O).	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Air emissions of the following pollutants: SO_X	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Air emissions of the following pollutants: volatile organic compounds (VOCs).	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Air emissions of the following pollutants: particulate matter (PM10).	非開示

Water Management

SASB code	SASB accounting metric	Links
EM-EP-140a.1	Total fresh water withdrawn.	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Percentage of fresh water withdrawn in regions with High or Extremely High Baseline Water Stress.	0% 環境＞生物多様性と環境汚染対策＞水資源の管理
	Total fresh water consumed.	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Percentage of fresh water consumed in regions with High or Extremely High Baseline Water Stress.	0% 環境＞生物多様性と環境汚染対策＞水資源の管理
EM-EP-140a.2	Volume of produced water and flowback generated	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Percentage (1) discharged	67% データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Percentage (2) injected	33% データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Percentage (3) recycled	0%
	Hydrocarbon content in discharged water	非開示
EM-EP-140a.3	Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals used	非開示
EM-EP-140a.4	Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baseline	非開示

Biodiversity Impacts

SASB code	SASB accounting metric	Links
EM-EP-160a.1	Description of environmental management policies and practices for active sites	環境＞生物多様性と環境汚染対策＞ガバナンスと戦略環境＞生物多様性と環境汚染対策＞生物多様性の保全
EM-EP-160a.2	Number of hydrocarbon spills	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Aggregate volume of hydrocarbon spills	データ集＞Environment（環境）＞気候変動・サーキュラーエコノミー
	Spills: volume in Arctic	北極圏では操業を行っていません
	Spills: Volume impacting shorelines with ESI rankings 8-10	2024年に該当する漏出はありません
	Spills: Volume recovered	0.00 bbl
EM-EP-160a.3	Percentage of proved reserves in or near sites with protected conservation status or endangered species habitat	環境＞生物多様性と環境汚染対策＞ガバナンスと戦略 0%
EM-EP-160a.3	Percentage of probable reserves in or near sites with protected conservation status or endangered species habitat	環境＞生物多様性と環境汚染対策＞ガバナンスと戦略 0%

Security, Human Rights & Rights of Indigenous Peoples

SASB code	SASB accounting metric	Links
EM-EP-210a.1	Percentage of proved reserves in or near areas of conflict	非開示
EM-EP-210a.1	Percentage of probable reserves in or near areas of conflict	非開示
EM-EP-210a.2	Percentage of proved reserves in or near indigenous land	非開示
EM-EP-210a.2	Percentage of probable reserves in or near indigenous land	非開示
EM-EP-210a.3	Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict	社会＞人権＞人権尊重への取組み社会＞人権＞ステークホルダーからの意見への対応社会＞人権＞先住民との関わり INPEXグループ人権方針 HSE方針

Community Relations

SASB code	SASB accounting metric	Links
EM-EP-210b.1	Discussion of process to manage risks and opportunities associated with community rights and interests	社会＞人権＞ステークホルダーからの意見への対応社会＞人権＞先住民との関わり
EM-EP-210b.2	Number of non-technical delays	非開示
	Duration of non-technical delays	非開示

Workforce Health & Safety

SASB code	SASB accounting metric	Links
EM-EP-320a.1	Total recordable incident rate (TRIR)	データ集＞Social（社会）＞セーフティ＜労働安全衛生＞
	Fatality rate	データ集＞Social（社会）＞セーフティ＜労働安全衛生＞
	Near miss frequency rate (NMFR)	非開示
	Average hours of health, safety, and emergency response training for direct employees	非開示
	Average hours of health, safety, and emergency response training for contract employees	非開示
EM-EP-320a.2	Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecycle	社会＞セーフティ＞ガバナンスと戦略社会>セーフティ>その他の取組み

Reserves Valuation & Capital Expenditures

SASB code	SASB accounting metric	Links
EM-EP-420a.1	Sensitivity of hydrocarbon reserve levels to future price projection scenarios that account for a price on carbon emissions	環境＞気候変動＞ガバナンスと戦略
EM-EP-420a.2	Estimated carbon dioxide emissions embedded in proved hydrocarbon reserves	非開示
EM-EP-420a.3	Amount invested in renewable energy	データ集>Environment（環境）>再生可能エネルギー
EM-EP-420a.3	Amount revenue generated by renewable energy sales	非開示
EM-EP-420a.4	Discussion of how price and demand for hydrocarbons or climate regulation influence the capital expenditure strategy for exploration, acquisition and development of assets	非開示

Business Ethics & Transparency

SASB code	SASB accounting metric	Links
EM-EP-510a.1	Percentage of proved reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index	非開示
EM-EP-510a.1	Percentage of probable reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index	非開示
EM-EP-510a.2	Description of the management system for prevention of corruption and bribery throughout the value chain	ガバナンス>コンプライアンス推進に向けた取組み社会＞人権＞サプライチェーンマネジメント INPEXグループグローバル贈収賄・汚職防止方針

Management of the Legal & Regulatory Environment

SASB code		SASB accounting metric		Links
EM-EP-530a.1		Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry		サステナビリティ経営>サステナビリティマネジメント>業界団体への参加ガバナンス>リスク管理

SASB code

SASB accounting metric

Links

EM-EP-530a.1

Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry

サステナビリティ経営>サステナビリティマネジメント>業界団体への参加

ガバナンス>リスク管理

Critical Incident Risk Management

SASB code		SASB accounting metric		Links
EM-EP-540a.1		Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1)		社会>セーフティ>その他の取組み
EM-EP-540a.2		Description of management systems used to identify and mitigate catastrophic and tail-end risks		環境＞気候変動＞ガバナンスと戦略環境＞生物多様性と環境汚染対策＞ガバナンスと戦略社会＞セーフティ＞ガバナンスと戦略社会>セーフティ>その他の取組み

SASB code

SASB accounting metric

Links

EM-EP-540a.1

Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1)

社会>セーフティ>その他の取組み

EM-EP-540a.2

Description of management systems used to identify and mitigate catastrophic and tail-end risks

環境＞気候変動＞ガバナンスと戦略

環境＞生物多様性と環境汚染対策＞ガバナンスと戦略

社会＞セーフティ＞ガバナンスと戦略