SASB Standards Reference Tables

Greenhouse gas emissions

SASB code	SASB accounting metric	Links
EM-EP-110a.1	Gross global Scope 1 emissions	Peformance Data＞Environment＞Climate Change (Target Management)
	Scope 1, percentage of methane	Peformance Data＞Environment＞Climate Change (Target Management)
	Scope 1, percentage covered under emissions-limiting regulations	0%
EM-EP-110a.2	Amount of gross global Scope 1 emissions from flared hydrocarbons	Peformance Data＞Environment＞Climate Change and Circular Economy
	Amount of gross global Scope 1 emissions from other combustion.	Peformance Data＞Environment＞Climate Change and Circular Economy
	Amount of gross global Scope 1 emissions from process emissions.	Peformance Data＞Environment＞Climate Change and Circular Economy
	Amount of gross global Scope 1 emissions from other vented emissions.	Peformance Data＞Environment＞Climate Change and Circular Economy
	Amount of gross global Scope 1 emissions from fugitive emissions.	Peformance Data＞Environment＞Climate Change and Circular Economy
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	Environment＞Climate change＞Governance and Strategy

Air Quality

SASB code	SASB accounting metric	Links
EM-EP-120a.1	Air emissions of the following pollutants: NO_X (excluding N₂O).	Peformance Data＞Environment＞Climate Change and Circular Economy
	Air emissions of the following pollutants: SO_X	Peformance Data＞Environment＞Climate Change and Circular Economy
	Air emissions of the following pollutants: volatile organic compounds (VOCs).	Peformance Data＞Environment＞Climate Change and Circular Economy
	Air emissions of the following pollutants: particulate matter (PM10).	We do not report this metric.

Water Management

SASB code	SASB accounting metric	Links
EM-EP-140a.1	Total fresh water withdrawn.	Peformance Data＞Environment＞Climate Change and Circular Economy
	Percentage of fresh water withdrawn in regions with High or Extremely High Baseline Water Stress.	0% Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Water Resource Management
	Total fresh water consumed.	Peformance Data＞Environment＞Climate Change and Circular Economy
	Percentage of fresh water consumed in regions with High or Extremely High Baseline Water Stress.	0% Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Water Resource Management
EM-EP-140a.2	Volume of produced water and flowback generated	Peformance Data＞Environment＞Climate Change and Circular Economy
	Percentage (1) discharged	67% Peformance Data＞Environment＞Climate Change and Circular Economy
	Percentage (2) injected	33% Peformance Data＞Environment＞Climate Change and Circular Economy
	Percentage (3) recycled	0%
	Hydrocarbon content in discharged water	We do not report this metric.
EM-EP-140a.3	Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals used	We do not report this metric.
EM-EP-140a.4	Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baseline	We do not report this metric.

Biodiversity Impacts

SASB code	SASB accounting metric	Links
EM-EP-160a.1	Description of environmental management policies and practices for active sites	Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Governance and Strategy Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Biodiversity Conservation
EM-EP-160a.2	Number of hydrocarbon spills	Peformance Data＞Environment＞Climate Change and Circular Economy
	Aggregate volume of hydrocarbon spills	Peformance Data＞Environment＞Climate Change and Circular Economy
	Spills: volume in Arctic	No Arctic operation
	Spills: Volume impacting shorelines with ESI rankings 8-10	No applicable spills in 2024
	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	Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Governance and Strategy 0%
EM-EP-160a.3	Percentage of probable reserves in or near sites with protected conservation status or endangered species habitat	Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Governance and Strategy 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	We do not report this metric.
EM-EP-210a.1	Percentage of probable reserves in or near areas of conflict	We do not report this metric.
EM-EP-210a.2	Percentage of proved reserves in or near indigenous land	We do not report this metric.
EM-EP-210a.2	Percentage of probable reserves in or near indigenous land	We do not report this metric.
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	Social＞Human Rights＞Respect for Human Rights Social＞Human Rights＞Response to Feedback from Stakeholders Social＞Human Rights＞Engagement with Indigenous Communities INPEX Group Human Rights Policy HSE Policy

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	Social＞Human Rights＞Response to Feedback from Stakeholders Social＞Human Rights＞Engagement with Indigenous Communities
EM-EP-210b.2	Number of non-technical delays	We do not report this metric.
	Duration of non-technical delays	We do not report this metric.

Workforce Health & Safety

SASB code	SASB accounting metric	Links
EM-EP-320a.1	Total recordable incident rate (TRIR)	Peformance Data＞Social＞Safety ＜Occupational Health and Safety＞
	Fatality rate	Peformance Data＞Social＞Safety ＜Occupational Health and Safety＞
	Near miss frequency rate (NMFR)	We do not report this metric.
	Average hours of health, safety, and emergency response training for direct employees	We do not report this metric.
	Average hours of health, safety, and emergency response training for contract employees	We do not report this metric.
EM-EP-320a.2	Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecycle	Social＞Safety＞Governance and Strategy Social＞Safety＞Other Initiatives

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	Environment＞Climate change＞Governance and Strategy
EM-EP-420a.2	Estimated carbon dioxide emissions embedded in proved hydrocarbon reserves	We do not report this metric.
EM-EP-420a.3	Amount invested in renewable energy	Peformance Data＞Environment＞Renewable Energy
EM-EP-420a.3	Amount revenue generated by renewable energy sales	We do not report this metric.
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	We do not report this metric.

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	We do not report this metric.
EM-EP-510a.1	Percentage of probable reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index	We do not report this metric.
EM-EP-510a.2	Description of the management system for prevention of corruption and bribery throughout the value chain	Governance＞Initiatives Towards Promoting Compliance Social＞Human Rights＞Supply Chain Management INPEX Group Global Anti-Bribery and Anti-Corruption (ABC) Policy

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		Sustainability at INPEX＞Sustainability Management＞Industry Associations Governance＞Risk Management

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

Sustainability at INPEX＞Sustainability Management＞Industry Associations

Governance＞Risk Management

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)		Social＞Safety＞Other Initiatives
EM-EP-540a.2		Description of management systems used to identify and mitigate catastrophic and tail-end risks		Environment＞Climate change＞Governance and Strategy Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Governance and Strategy Social＞Safety＞Governance and Strategy Social＞Safety＞Other Initiatives

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)

Social＞Safety＞Other Initiatives

EM-EP-540a.2

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

Environment＞Climate change＞Governance and Strategy

Environment＞Biodiversity Conservation and Environmental Pollution Measures＞Governance and Strategy

Social＞Safety＞Governance and Strategy

Social＞Safety＞Other Initiatives

Activity Metrics

SASB code	SASB accounting metric	Links
EM-EP-000.A	Production of oil	Investor relations, Reports and presentations＞Financial results＞Year ended December 31, 2024＞Presentation Slides We only produce conventional oil and do not produce tight oil.
	Production of natural gas	Investor relations, Reports and presentations＞Financial results＞Year ended December 31, 2024＞Presentation Slides We only produce conventional gas and do not produce shale gas.
	Production of synthetic oil	We do not report this metric.
	Production of synthetic gas	We do not report this metric.
EM-EP-000.B	Number of offshore sites	We do not report this metric.
EM-EP-000.C	Number of terrestrial sites	We do not report this metric.

Sustainability Report 2024