GRI 11: Oil and Gas Sector 2021

EFFECTIVE DATE 1 JANUARY 2023

Introduction

GRI 11: Oil and Gas Sector 2021 provides information for organizations in the oil and gas sector about their likely material topics. These topics are likely to be material for organizations in the oil and gas sector on the basis of the sector’s most significant impacts on the economy, environment, and people, including on their human rights.

GRI 11 also contains a list of disclosures for organizations in the oil and gas sector to report in relation to each likely material topic. This includes disclosures from the GRI Topic Standards and other sources.

The Standard is structured as follows:

• The rest of the Introduction section provides an overview of the sector this Standard applies to, an overview of the system of GRI Standards, and further information on using this Standard.
• Section 1 provides a high-level overview of the oil and gas sector, including its activities, business relationships, context, and the connections between the United Nations Sustainable Development Goals (SDGs) and the likely material topics for the sector.
• Section 2 outlines the topics that are likely to be material for organizations in the oil and gas sector and therefore potentially merit reporting. For each likely material topic, the sector’s most significant impacts are described and disclosures to report information about the organization’s impacts in relation to the topic are listed.
• The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text and linked to the definitions.
• The Bibliography contains authoritative intergovernmental instruments and additional references used in developing this Standard, listed by topic. It also lists further resources that the organization can consult.

Sector this Standard applies to

GRI 11 applies to organizations undertaking any of the following: This Standard can be used by any organization in the oil and gas sector, regardless of size, type, geographic location, or reporting experience. The organization must use all applicable Sector Standards for the sectors in which it has substantial activities.

Sector classifications

Table 1 lists industry groupings relevant to the oil and gas sector covered in this Standard in the Global Industry Classification Standard (GICS®), the Industry Classification Benchmark (ICB), the International Standard Industrial Classification of All Economic Activities (ISIC), and the Sustainable Industry Classification System (SICS®). The table is intended to assist an organization in identifying whether GRI 11 applies to it and is for reference only.

Table 1. Industry groupings relevant to the oil and gas sector in other classification systems

CLASSIFICATION SYSTEM	CLASSIFICATION NUMBER	CLASSIFICATION NAME
GICS®	10101010	Oil & Gas Drilling
	10101020	Oil & Gas Equipment & Services
	10102010	Integrated Oil & Gas
	10102020	Oil & Gas Exploration & Production
	10102030	Oil & Gas Refining and Marketing
	10102040	Oil & Gas Storage & Transportation
ICB	60101000	Integrated Oil & Gas
	60101010	Oil: Crude Producers
	60101015	Offshore Drilling & Other Services
	60101020	Oil Refining and Marketing
	60101030	Oil Equipment & Services
	60101035	Pipelines
ISIC	B6	Extraction of crude petroleum and natural gas
	B91	Support activities for petroleum and natural gas extraction
	C192	Manufacture of refined petroleum products
SICS®	EM-EP	Oil & Gas - Exploration & Production
	EM-MD	Oil & Gas - Midstream
	EM-RM	Oil & Gas - Refining & Marketing
	EM-SV	Oil & Gas - Services

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1. Sector profile

Oil and gas are non-renewable natural resources, used by humans for thousands of years and with particular intensity during the last two centuries. The oil and gas sector is a large global industry producing fuel for transportation and for energy generation, and raw materials for chemical products and polymers. The sector’s outputs are also used in construction, clothing, fertilizers and insecticides, medical and electronic equipment, and a range of everyday objects. The combustion of oil and gas generates air emissions, including greenhouse gases (GHGs), which are the main contributor to climate change.

The oil and gas sector comprises organizations of different sizes and ownership status. State-owned oil and gas enterprises are present in most oil and gas resource-rich countries, representing some of the largest organizations in the sector. Privately held oil and gas organizations are also important and are, in general, vertically integrated and operate internationally. Medium-sized organizations may operate in specific regions or countries, or deliver products, services and technology, such as surveying of resources, drilling, design, planning, and construction, to exploration and production organizations.

Sector activities and business relationships

Through their activities and business relationships, organizations can have an effect on the economy, environment, and people, and in turn make negative or positive contributions to sustainable development. When determining its material topics, the organization should consider the impacts of both its activities and its business relationships.

Activities
The impacts of an organization vary according to the types of activities it undertakes. The following list outlines some of the key activities of the oil and gas sector, as defined in this Standard. This list is not exhaustive.

Exploration: Surveying of resources, including aerial surveys, seismic testing, and exploratory drilling.

Development: Design, planning, and construction of oil and gas fields, including processing and worker facilities.

Production: Extraction of oil and gas from onshore or offshore reserves, and separation of oil, gas and water.

Oil sands mining: Extraction of bitumen from oil sands using surface mining or in situ techniques.

Closure and rehabilitation: Closure, decommissioning, dismantling, removal, disposal, or modification of assets, facilities and sites.

Refining: Refining of oil into petroleum products for use as fuels and as feedstocks for chemicals.

Processing: Processing gas into pipe-quality natural gas and natural gas liquids, including removing hydrocarbons and fluids.

Transportation: Marine and land transportation of oil and gas.

Storage and pipelines: Distribution and storage of oil and gas in tanks and marine vessels and distribution via marine and land-based pipelines.

Sales and marketing: Selling of oil and gas products for the purpose of, for example, fuels, gas for retail use, and inputs in the production of specialty chemicals, petrochemicals, and polymers.

Business relationships
An organization’s business relationships include relationships that it has with business partners, with entities in its value chain including those beyond the first tier, and with any other entities directly linked to its operations, products, or services. The following types of business relationships are prevalent in the oil and gas sector and are relevant when identifying the impacts of organizations in the sector.

Joint ventures: Arrangements in which organizations share the costs, benefits, and liabilities of oil and gas activities. An organization in the oil and gas sector can be involved with negative impacts as a result of a joint venture, even if it is a non-operating partner.

State-owned enterprises (SOEs): Are often the largest oil and gas producers and hold ownership of the majority of global reserves. They may also serve as joint venture partners to publicly traded oil and gas organizations. SOEs have specific challenges relating to transparency and governance, which are addressed in some of the likely material topics in this Standard.

Suppliers and contractors: Are used in large numbers in the oil and gas sector to perform certain activities, such as drilling and construction, or to provide other services and products. Some of the significant impacts covered in this Standard concern the supply chain.

Customers: Use oil and gas to produce energy, heat, and materials. When combusting oil and gas, they generate greenhouse gases (GHGs) and other air emissions. While the primary responsibility for reducing and managing their emissions lies with customers, organizations extracting and producing oil and gas are also expected to take actions to reduce emissions from the combustion of their products and to disclose the related GHG emissions (Scope 3 GHG emissions). As such, this Standard includes not only direct (Scope 1) and indirect (Scope 2) GHG emissions, but also other indirect (Scope 3) GHG emissions.

The sector and sustainable development

Energy is a key driver of economic growth and sustainable development. Oil and gas have been fundamental sources of the world’s energy, contributing to economic growth and poverty reduction.

Currently, oil and gas are the world's most actively traded commodities. Together, they represent the most important resources for electricity production, providing over 50% of the total supply. In 2020, 90% of the transportation sector’s energy needs were met by oil products. The oil and gas sector today also meets much of society’s needs for raw materials used in the production of specialty chemicals, petrochemicals, and polymers.

At present, oil and gas are considered strategic assets in regions or countries where they generate critical revenue streams or support energy independence. For example, the percentage of gross domestic product attributable to oil revenues has reached 45% in some resource-rich countries. Revenues from this sector can contribute to local and national economic development, together with job creation, investments, and infrastructure, business, and skills development.

The majority of the world’s countries have committed to combating climate change, as outlined in the Paris Agreement. The International Panel on Climate Change (IPCC) warns that continuing to emit greenhouse gas (GHG) at the current rate could result in dangerous global temperature increases leading to magnified risks of extreme weather and climate events. Other reports show that with current policy commitments the world is heading toward a dangerous 3.2°C rise in temperature by 2100.

These projections underline the need to transition to a low-carbon economy based on affordable, reliable, and sustainable energy. Achieving net-zero GHG emissions by 2050 is required to limit global warming to 1.5°C above pre-industrial levels, a level predicted to pose significantly lower risks to natural and human systems than that of 2°C. Combined, the GHGs released by extracting, refining, and burning oil and gas represent 55% of all energy-related GHG emissions and constitute the largest contribution to anthropogenic climate change. Action taken by the oil and gas sector is essential to the transition to a low-carbon economy.

The number of oil and gas operations closing will increase in the context of transition to a low-carbon economy, and impacts of these closures on workers and communities will consequently rise. A just transition is a fair and equitable pathway through industrial transformation to a sustainable future, where governments and organizations work in collaboration. Such a transition integrates worker-centric public policies and programs with employer policies and programs to provide a secure and decent future for all workers, their families, and the communities that rely on them. The path for transitioning to a low-carbon economy will vary for different countries according to factors such as their economic conditions and capability to respond to and mitigate impacts of climate change.

Besides contributing to climate change, the activities of the oil and gas sector generate further negative impacts on the environment and people, including impacts on their human rights. These impacts include loss of biodiversity; soil, water and air pollution; conflict and social disruption, and threats to human health. Vulnerable groups such as indigenous peoples or women may be disproportionally affected, and oil and gas operations may continue to generate negative impacts after their closure.

Negative impacts can be intensified by inadequate governance of natural resources. The large revenues derived from the oil and gas sector can lead to corruption and mismanagement of resources. Economies dependent on oil and gas can also be vulnerable to commodity price and production fluctuations.

Sustainable Development Goals

The Sustainable Development Goals (SDGs), part of the 2030 Agenda for Sustainable Development adopted by the 193 United Nations (UN) member states, comprise the world’s comprehensive plan of action to achieving sustainable development.

Since the SDGs and targets associated with them are integrated and indivisible, oil and gas organizations have the potential to contribute to all SDGs by enhancing their positive impacts, or by preventing and mitigating their negative impacts, on the economy, environment, and people.

The oil and gas sector is particularly relevant to achieving Goal 13: Climate Action and, given the potential impact of climate change on the development agenda, this will influence the achievement of every goal, while contributing to the transition to a low-carbon economy.

The oil and gas sector also plays a fundamental role in achieving Goal 7: Affordable and Clean Energy. Ensuring access to energy for all while transitioning toward a low-carbon economy is one of the challenges faced by the sector. Millions of people still lack access to energy. This limitation hinders access to basic services such as those recognized in Goal 3: Good Health and Wellbeing and Goal 4: Quality Education as well as their income-generating opportunities, which are crucial to achieving Goal 1: No Poverty. More broadly, affordable and reliable energy is a fundamental input for the world economy and instrumental for achieving Goal 8: Decent Work and Economic Growth.

In countries that produce oil and gas, the sector generates high revenues and attracts significant investment. However, the large revenues derived from the sector carry a risk of corruption and conflict over resources, which have a bearing on Goal 16: Peace and Justice Strong Institutions.

Table 2. Links between the likely material topics for the oil and gas sector and the SDGs

주제	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17
주제 11.1 온실가스 배출													●
주제 11.2 기후 적응, 복원력 및 전환		●											●		●
주제 11.3 대기 배출		●													●
주제 11.4 생물다양성		●													●	●	●
주제 11.5 폐기물				●										●	●
주제 11.6 용수 및 폐수			●	●		●								●	●
주제 11.7 폐쇄 및 재활		●				●							●		●	●	●
주제 11.8 자산 무결성 및 중요 사고 관리		●				●								●	●	●	●
주제 11.9 산업안전보건			●		●			●	●		●	●			●	●
주제 11.10 고용 관행	●	●	●		●		●						●		●	●
주제 11.11 차별금지 및 기회균등	●	●			●		●				●	●				●
주제 11.12 강제 노동 및 현대 노예제	●	●			●		●					●				●
주제 11.13 결사의 자유 및 단체 교섭	●	●			●		●					●				●
주제 11.14 경제적 영향	●		●	●				●	●	●	●	●	●			●
주제 11.15 지역사회	●		●		●			●	●	●			●	●
주제 11.16 토지 및 자원 권리	●	●			●		●				●		●	●
주제 11.17 원주민 권리	●		●			●			●	●	●		●	●			●
주제 11.18 분쟁 및 보안	●		●			●			●		●	●		●	●
주제 11.19 반경쟁 행위	●			●		●						●			●		●
주제 11.20 반부패	●			●		●						●			●		●
주제 11.21 정부에 대한 지불	●				●	●						●			●		●
주제 11.22 공공정책	●			●		●						●			●		●
---------------------------------------------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------	-------
Topic 11.1 GHG Emissions													●
Topic 11.2 Climate adaptation, resilience, and transition		●											●		●
Topic 11.3 Air emissions		●													●
Topic 11.4 Biodiversity		●													●	●	●
Topic 11.5 Waste				●										●	●
Topic 11.6 Water and effluents			●	●		●								●	●
Topic 11.7 Closure and rehabilitation		●				●							●		●	●	●
Topic 11.8 Asset integrity and critical incident management		●				●								●	●	●	●
Topic 11.9 Occupational health and safety			●		●			●	●		●	●			●	●
Topic 11.10 Employment practices	●	●	●		●		●						●		●	●
Topic 11.11 Non-discrimination and equal opportunity	●	●			●		●				●	●				●
Topic 11.12 Forced labor and modern slavery	●	●			●		●					●				●
Topic 11.13 Freedom of association and collective bargaining	●	●			●		●					●				●
Topic 11.14 Economic impacts	●		●	●				●	●	●	●	●	●			●
Topic 11.15 Local communities	●		●		●			●	●	●			●	●
Topic 11.16 Land and resource rights	●	●			●		●				●		●	●
Topic 11.17 Rights of indigenous peoples	●		●			●			●	●	●		●	●			●
Topic 11.18 Conflict and security	●		●			●			●		●	●		●	●
Topic 11.19 Anti-competitive behavior	●			●		●						●			●		●
Topic 11.20 Anti-corruption	●			●		●						●			●		●
Topic 11.21 Payments to governments	●				●	●						●			●		●
Topic 11.22 Public policy	●			●		●						●			●		●

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2. Likely material topics

This section comprises the likely material topics for the oil and gas sector. Each topic describes the sector’s most significant impacts related to the topic and lists disclosures that have been identified as relevant for reporting on the topic by oil and gas organizations. The organization is required to review each topic in this section and determine whether it is a material topic for the organization, and then to determine what information to report for its material topics.

Topic 11.1 GHG emissions

Greenhouse gas (GHG) emissions comprise air emissions that contribute to climate change, such as carbon dioxide (CO2) and methane (CH4). This topic covers direct (Scope 1) and energy indirect (Scope 2) GHG emissions related to an organization’s activities, as well as other indirect (Scope 3) GHG emissions that occur upstream and downstream of the organization’s activities.

GHG emissions are the single biggest contributor to climate change. The oil and gas sector’s activities and the use of oil and gas products are responsible for a large portion of two major GHGs: carbon dioxide (CO2) and methane (CH4). Globally, it is estimated that the sector is responsible for a quarter of all anthropogenic emissions of CH4, which has a notably higher global warming potential than CO2. Recent measurements indicate that available figures on CH4 emissions from the sector could be underestimates. Other GHGs from oil and gas activities include ethane (C2H6), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).

GHG emissions from oil and gas activities are classified as direct (Scope 1) GHG emissions in the case of activities owned or controlled by the organization or energy indirect (Scope 2) GHG emissions in the case of purchased or acquired electricity, heating, cooling, and steam consumed by the organization. Currently, 15% of the world’s energy-related GHG emissions come from the process of producing and distributing oil and gas.

Direct (Scope 1) GHG emissions comprise emissions from fuel combustion during production, process emissions such as those during loading and tankage, and fugitive emissions such as those from piping and equipment leaks. A substantial source of the sector’s Scope 1 GHG emissions is flaring and venting, which aim to dispose of gas that cannot be contained or handled otherwise for safety, technical, or economic reasons. These practices occur during oil and gas production, storage, and refining.

Box 1. Flaring and venting

When gas needs to be disposed of, it may be flared (burned off), or vented (released without being burned). Flaring converts gas to CO2, while venting releases CH4 directly to the atmosphere. Given that CH4 has a higher global warming potential than CO2, routing associated gases to an efficient flare system instead of venting is considered best practice and there is wide agreement that routine venting should be eliminated.

Flaring also represents a major source of emissions. While large amounts of gases resulting from oil and gas activities are used or conserved, flaring still routinely occurs. According to the World Bank, routine flaring occurs ‘during normal oil production operations in the absence of sufficient facilities or amenable geology to re-inject the produced gas, utilize it on-site, or dispatch it to a market’. Increases in shale oil production have further contributed to volumes of flaring.

The amount of natural gas flared in 2018 resulted in emissions of approximately 275 megatons of CO2, as well as other GHGs such as methane, black carbon and N2O.

See references in the Bibliography.

Energy indirect (Scope 2) GHG emissions originate from stationary and mobile sources (e.g., transportation of materials, products, or waste); and the activities of extraction; oil refining; liquefaction and regasification of natural gas; and operation of facilities and equipment. The depletion of traditional oil and gas resources has led the sector to move production to more difficult settings, which may involve more complex extraction methods such as offshore deep-water drilling or oil sands mining. Despite the sector’s ongoing improvements in production efficiency, these conditions are likely to increase the amount of energy used during production and transportation and, as such, GHG emissions associated with from these activities.

GHG emissions resulting from the end use of products are classified as other indirect (Scope 3) GHG emissions. For the oil and gas sector, these constitute the most significant GHG emissions and over half of global CO2 emissions. The majority of Scope 3 GHG emissions originate from combustion processes related to construction, electricity and heat generation, manufacturing, and transportation. Volumes of these emissions have increased together with higher energy demands.

Reporting on GHG emissions

If the organization has determined GHG emissions to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.1.1
	Additional sector recommendations
	- Describe actions taken to manage flaring and venting and the effectiveness of actions taken.
Topic Standard disclosures
GRI 302: Energy 2016	Disclosure 302-1 Energy consumption within the organization	11.1.2
	Disclosure 302-2 Energy consumption outside of the organization	11.1.3
	Disclosure 302-3 Energy intensity	11.1.4
GRI 305: Emissions 2016	Disclosure 305-1 Direct (Scope 1) GHG emissions	11.1.5
	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).
	Disclosure 305-2 Energy indirect (Scope 2) GHG emissions	11.1.6
	Disclosure 305-3 Other indirect (Scope 3) GHG emissions	11.1.7
	Disclosure 305-4 GHG emissions intensity	11.1.8

References and resources

GRI 302: Energy 2016 and GRI 305: Emissions 2016 list authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on the GHG emissions by the oil and gas sector are listed in the Bibliography.

Topic 11.2 Climate adaptation, resilience, and transition

Climate adaptation, resilience, and transition refer to how an organization adjusts to current and anticipated climate change-related risks, as well as how it contributes to the ability of societies and economies to withstand impacts from climate change. This topic covers an organization’s strategy in relation to the transition to a low-carbon economy and the impacts of that transition on workers and local communities.

Signatories of the Paris Agreement have committed to keeping global warming ‘well below 2°C’, yet fossil fuel reserves that are currently available globally far exceed the maximum amount that can be consumed while remaining within this limit. This means organizations in the oil and gas sector need to establish targets for carbon emissions; modify their business models; and invest in renewable energy, technologies to remove CO2 from the atmosphere, and nature-based solutions to mitigate climate change, such as reforestation, afforestation, coastal and wetland restoration.

Transitioning to a low-carbon economy requires organizations to set emissions targets that are consistent with the goal of limiting global warming to well below 2°C under the Paris Agreement. Actions to reduce emissions linked to the process of extracting and distributing oil and gas, which are direct (Scope 1) and energy indirect (Scope 2) GHG emissions, offer important and immediate opportunities for the sector to contribute to reducing global GHG emissions. The sector also faces expectations to address other indirect Scope 3 emissions related to the use of oil and gas products. Actions to reduce these emissions can include, for example, diversification into lower carbon businesses.

Transitioning to a low-carbon economy also creates uncertainty about the future demand for oil and gas. The International Energy Agency (IEA) estimates that based on current policies, demand for oil will level off around 2030 while, in some regions, demand for gas will begin decreasing by 2040. In a scenario that sees the energy transition accelerate to achieve net-zero GHG emissions by 2050, demand for oil could drop by almost 75% between 2020 and 2050 and demand for gas could peak before 2030. A decrease in the demand for oil and gas will translate into lower utilization of existing production facilities and decreased development of reserves. Depending on the speed of this process, some fields and facilities may need to be re-evaluated or even written-off prematurely, becoming stranded assets. This will affect oil and gas organizations financially and generate significant impacts for workers, governments, and other stakeholders.

The transition may affect employment, government revenues, and economic development in regions where the sector operates. More frequent closures are less likely to be counterbalanced by openings, as has been the case in the past. Workers may face other potential impacts related to employability, reskilling, and desirable re-employment opportunities. Closure of operations without adequate provisions for decommissioning and rehabilitation may also result in an economic burden for governments and local communities (see also topic 11.7 Closure and rehabilitation), particularly in countries where oil and gas production provides a large percentage of revenues.

To achieve a just transition to a low-carbon economy, the different dependency levels of workers, local communities, and national economies on the oil and gas sector needs to be recognized, and quality jobs for those affected created. Examples of actions that organizations may take to contribute to a just transition include providing adequate advance notice of closures; collaborating with governments and unions; advocating for climate consistent policy (see also topic 11.22 Public policy); retraining, reskilling, and redeploying workers; and making alternative investments in the affected communities. Meaningful, early consultations with stakeholders and local communities have also been identified as crucial to achieving a just transition (see also topic 11.7 Closure and rehabilitation).

Box 2. Scenario analysis for climate transition

Scenario analysis is a process that considers alternative situations to assess future outcomes. Organizations can use it to gauge the potential outcomes of their strategies in uncertain circumstances or conditions. Scenario analysis can employ various methodologies, qualitative and quantitative. The Task Force on Climate-related Financial Disclosures (TCFD) recommendations suggest scenario analysis as a way to help organizations understand climate change-related risks and opportunities.

Scenario analysis is well suited to explore the risks that transitioning to a low-carbon economy poses to oil and gas organizations because it allows them to consider alternative forms of future states simultaneously. Organizations typically define scenarios according to the speed of transition, expressed in the resulting average global temperature changes. A scenario compatible with the commitments of countries in the Paris Agreement will require a temperature rise well below 2ºC. Other scenarios can be defined according to an organization’s national context. The organization can then translate the expected reductions in GHG emissions compatible with such a temperature rise into expected revenue.

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Reporting on climate adaptation, resilience, and transition

If the organization has determined climate adaptation, resilience, and transition to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.2.1
	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.
	- Report the level and function within the organization that has been assigned responsibility for managing risks and opportunities due to climate change.
	- Describe the board’s oversight in managing risks and opportunities due to climate change.
	- 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.
	- Describe the climate change-related scenarios used to assess the resilience of the organization’s strategy, including a 2°C or lower scenario.
Topic Standard disclosures
GRI 201: Economic Performance 2016	Disclosure 201-2 Financial implications and other risks and opportunities due to climate change	11.2.2
	Additional sector recommendations
	- Report the emissions potential for proven and probable reserves.
	- Report the internal carbon-pricing and oil and gas pricing assumptions that have informed the identification of risks and opportunities due to climate change.
	- 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.
	- 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 CO₂ 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.
	- Report net mass of CO₂ in metric tons captured and removed from the atmosphere (CO₂ stored less the GHG emitted in the process).
GRI 305: Emissions 2016	Disclosure 305-5 Reduction of GHG emissions	11.2.3
	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.
	- Report the Scopes (1, 2, 3) of GHG emissions, activities, and business relationships to which the goals and targets apply.
	- Report the baseline for the goals and targets and the timeline for achieving them.

Additional sector disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	Describe the organization’s approach to public policy development and lobbying on climate change, including:	11.2.4
	- 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;
	- 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.

References and resources

GRI 201: Economic Performance 2016 and GRI 305: Emissions 2016 list authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on climate adaptation, resilience, and transition by the oil and gas sector are listed in the Bibliography.

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Topic 11.3 Air emissions

Air emissions include pollutants that have negative impacts on air quality and ecosystems, including human and animal health. This topic covers impacts from emissions of sulfur oxides (SOx), nitrogen oxides (NOx), particulate matter (PM), volatile organic compounds (VOC), carbon monoxide (CO), and heavy metals, such as lead, mercury, and cadmium.

The activities of the oil and gas sector and the combustion of oil and gas are anthropogenic sources of other air emissions besides greenhouse gases (GHGs). These include SOx, NOx, PM, VOCs, hazardous air pollutants (HAP), such as benzene (C6H6) and hydrogen sulfide (H2S), and ozone (O3).

These air emissions can be released during production and processing; refining, distribution, and storage. They can result from activities such as flaring and venting; fuel combustion for powering machinery; and transportation of supplies and products. Air emissions can also result from evaporation losses, fugitive emissions from equipment leaks and failures, and process-safety incidents and events. A significant number of air emissions also result from fuel combustion by end-users.

Globally, air pollution causes acute health problems and millions of deaths annually by contributing to heart and lung diseases, strokes, respiratory infections, and neurological damage. Children, the elderly, and the poor are disproportionately affected by these emissions, as are local communities adjacent to operational sites.

Air emissions may lead to widespread and diverse impacts on ecosystems, while affecting other economic activities that depend on these ecosystems. For example, NOx emissions that enter oceans, lakes, or other waterbodies can alter their chemistry, negatively impacting land and aquatic life. NOx and SOx emissions can lead to acid rain and increase ocean acidification. These emissions can also cause damage to plant life by, for example, impairing photosynthesis and reducing growth.

Reporting on air emissions

If the organization has determined air emissions to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.3.1
Topic Standard disclosures
GRI 305: Emissions 2016	Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	11.3.2
GRI 416: Customer Health and Safety 2016	Disclosure 416-1 Assessment of the health and safety impacts of product and service categories	11.3.3
	Additional sector recommendations
	- Describe actions taken to improve product quality to reduce air emissions.

References and resources

GRI 305: Emissions 2016 and GRI 416: Customer Health and Safety 2016 list authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on air emissions by the oil and gas sector are listed in the Bibliography.

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Topic 11.4 Biodiversity

Biodiversity is the variability among living organisms. It includes diversity within species, between species and of ecosystems. Biodiversity not only has intrinsic value, but is also vital to human health, food security, economic prosperity, and mitigation of climate change and adaptation to its impacts. This topic covers impacts on biodiversity, including on plant and animal species, genetic diversity and natural ecosystems.

Oil and gas activities can be the source of pressures on the environments in which they occur, and have direct, indirect, and cumulative impacts on biodiversity in the short and long term. Biodiversity impacts from oil and gas activities include contamination of air, soil and water, soil erosion, and sedimentation of waterways. Other impacts can include animal mortality or increased vulnerability to predators, habitat fragmentation and conversion, and the introduction of invasive species and pathogens. Impacts on biodiversity can result in limitations in the availability, accessibility, or quality of natural resources, which in turn may impact the well-being and livelihoods of local communities (topic 11.15) and indigenous peoples (topic 11.17). Impacts can be exacerbated when activities occur in protected areas or areas of high biodiversity value and may extend well beyond the closure and rehabilitation (topic 11.7) of operational sites or geographic boundaries of activities.

Impacts can result from both onshore and offshore activities, such as land clearance; seismic testing and drilling of exploration wells; construction of assets and facilities, infrastructure, and pipelines; road development and transportation; water discharge; disposal of drilling waste; spills and leaks. Threats to biodiversity will increase as easily accessible oil and gas resources are depleted and oil and gas activities move into more remote areas.

The oil and gas sector can also contribute to cumulative impacts on biodiversity. For example, as onshore oil and gas activities expand into an area, new access routes are installed, which typically require clearing land. This leads to habitat fragmentation and conversion but can also result in increased use of the area, or even encourage other sectors to establish operations in the same areas, intensifying impacts. Changes to land use to accommodate the sector’s activities can exacerbate the effects of climate change if they result in removal of carbon sinks. In turn, climate change is likely to affect all aspects of biodiversity, including individual organisms, populations, species distribution, and the composition and function of ecosystems, and the impacts are anticipated to worsen with increasing temperatures.

To limit and manage its impacts on biodiversity, the oil and gas sector has been developing and, in some cases already using, a mitigation hierarchy tool that helps inform its actions. The mitigation hierarchy consists of four sequential steps to reduce the negative impacts of activities on the environment. Priority is given to preventive measures starting with avoidance of negative impacts and, where avoidance is not possible, to minimization of those impacts. When negative impacts cannot be avoided or minimized, remediation measures may be used, such as rehabilitation or restoration of biodiversity. Offsetting measures may also be applied to residual impacts after all other measures have been applied.

Reporting on biodiversity

If the organization has determined biodiversity to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.4.1
	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.
	- Report whether application of the mitigation hierarchy has informed actions to manage biodiversity-related impacts.
Topic Standard disclosures
GRI 304: Biodiversity 2016	Disclosure 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	11.4.2
	Disclosure 304-2 Significant impacts of activities, products and services on biodiversity	11.4.3
	Additional sector recommendations
	- Report significant impacts on biodiversity with reference to affected habitats and ecosystems.
	Disclosure 304-3 Habitats protected or restored	11.4.4
	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.
	Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	11.4.5

References and resources

GRI 304: Biodiversity 2016 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on biodiversity by the oil and gas sector are listed in the Bibliography.

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Topic 11.5 Waste

Waste includes all solid, liquid, and gaseous materials that are discarded by the organization, including hazardous and non-hazardous waste. This topic covers impacts from waste generation, management, and disposal, including those resulting from production, refining, and end-of-life processes.

Oil and gas activities generate substantial volumes of waste, including drilling cuttings, produced water, and other by-products of production and refining processes. Improper handling of waste can lead to contamination of soil and water, negative health impacts on local communities and workers, and loss of biodiversity. Waste management is also linked to climate change through the generation of greenhouse gas emissions during waste treatment and disposal processes.

Reporting on waste

If the organization has determined waste to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.5.1
Topic Standard disclosures
GRI 306: Waste 2020	Disclosure 306-1 Waste generation and significant waste-related impacts	11.5.2
	Disclosure 306-2 Management of significant waste-related impacts	11.5.3
	Disclosure 306-3 Waste generated	11.5.4
	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
	Disclosure 306-4 Waste diverted from disposal	11.5.5
	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
	Disclosure 306-5 Waste directed to disposal	11.5.6
	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

References and resources

GRI 306: Waste 2020 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on waste by the oil and gas sector are listed in the Bibliography.

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Topic 11.6 Water and effluents

Recognized as a human right, access to fresh water is essential for human life and well-being. The amount of water withdrawn and consumed by an organization and the quality of its discharges can have impacts on ecosystems and people. This topic covers impacts related to the withdrawal and consumption of water and the quality of water discharged.

Oil and gas activities can reduce water availability for local communities and other sectors that also rely on the resource. They can have impacts on the quality of surface water, groundwater and seawater, which can translate into long-term impacts on ecosystems and biodiversity (topic 11.4), cause health and development problems for humans, and impair food security.

Extraction and processing are the oil and gas sector activities that use the largest volumes of water. The quantity of water required for these activities vary according to the oil and gas extraction method, local geology, and the degree of processing required. Some extraction or processing methods, including hydraulic fracturing and oil sands mining are particularly water intensive. The amount of water withdrawn for certain activities also varies according to an organization’s ability to substitute the use of freshwater, the quality of water required, recycling infrastructure and the characteristics of local water resources.

Oil and gas organizations may also need to manage large quantities of produced water or process wastewater, which typically contain hydrocarbons, chemicals, or other hazardous substances. To minimize water impacts, produced water and process wastewater may be reinjected for well stimulation or reused in other processes. If not, they may be discharged to surface water, groundwater, seawater, or a third party; dispersed over land; or stored in evaporation ponds. When discharged, the impacts to water vary according to the sensitivity of the receiving waterbody and the quality of the water discharged.

Contamination can also result from the injection of drilling fluids into wells and flowback from hydraulic fracturing. This can cause underground contaminants to seep and pollute groundwater resources. Inefficient treatment of water discharges, oil spills from transportation accidents, ruptured pipelines or seepage, or failure of an oil sands tailings dam can also have similar impacts on water quality (see topic 11.8 Asset integrity and critical incident management). The oil and gas sector’s impacts on water additionally depend on the quantity of local water resources; where water is scarce, the sector has a greater impact. A large proportion of the world’s oil and gas resources are found in areas that are arid or experience water stress. In such areas, the sector’s activities are likely to increase competition for water in demand for other uses – such as for household use and fishing, aquaculture, or agricultural activities. This may exacerbate tensions between, as well as within, sectors or local communities. Droughts, floods, and other extreme weather events related to climate change will likely pose more frequent challenges related to water availability and quality in the future.

Reporting on water and effluents

If the organization has determined water and effluents to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.6.1
Topic Standard disclosures
GRI 303: Water and Effluents 2018	Disclosure 303-1 Interactions with water as a shared resource	11.6.2
	Disclosure 303-2 Management of water discharge-related impacts	11.6.3
	Disclosure 303-3 Water withdrawal	11.6.4
	Disclosure 303-4 Water discharge	11.6.5
	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.
	Disclosure 303-5 Water consumption	11.6.6

References and resources

GRI 303: Water and Effluents 2018 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on water and effluents by the oil and gas sector are listed in the Bibliography.

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Topic 11.7 Closure and rehabilitation

At the end of commercial use, organizations are expected to close assets and facilities and rehabilitate operational sites. Impacts can occur during and after closure. This topic covers an organization’s approach to closure and rehabilitation, including how the organization considers the impacts on the environment, local communities, and workers.

Oil and gas facilities can continue to generate environmental impacts after closure, including soil and water contamination, changes to landforms, and disturbance of biodiversity and wildlife. Closure can also lead to lasting impacts on local communities. Failure to close facilities and rehabilitate sites effectively can render land unusable for other productive purposes and can result in health and safety hazards due to contamination or to the presence of hazardous materials.

Closure and rehabilitation of oil and gas fields can include removal and final disposal of hazardous substances and chemicals; capping or plugging abandoned wells; dismantling structures and reusing, recycling or disposing materials. It can also include the management of waste; surface water and groundwater quality issues resulting from spills and leaks; and restoration of lands to a condition or economic value equivalent to the pre-development state. Closing oil sands mining sites also involves managing tailings ponds (see also topic 11.8 Asset integrity and critical incident management).

Several international conventions (see references [168], [169] and [170] in the Bibliography) require decommissioning and removing all offshore structures at the end of field life. However, these requirements may be subject to different interpretations across countries, where national regulations or regional conventions can take precedence over international conventions. As a result, organizations in the oil and gas sector may lack clear rules for filing decommissioning plans with local governments and taking action on them once offshore structures become disused.

Decommissioning and dismantling offshore structures can be costly and complex due to their size, weight, and location. There may be additional complexities and environmental considerations when, for example, structures that should be removed become part of benthic communities and habitats. In some cases, decommissioning can occur in situ and structures may be left in place. When this happens, impacts can include marine pollution from corrosion, ecosystem changes, damage to fishing equipment, and navigational hazards to shipping.

The closure and rehabilitation phase may offer additional employment opportunities to local communities. However, once this phase is completed, workers may be retrenched and local communities may face economic downturn and social disruption if they have come to depend on the oil and gas sector’s activities for employment as well as for income, taxes and other payments to governments, community development, and other benefits.

To anticipate potential impacts, planning for closure often requires planning in the early phases of a project. Impacts from closure can be exacerbated if there is insufficient notice or lack of adequate planning for economic revitalization, social protection, and labor transition. Without clearly assigned responsible parties or allocated funds, closed oil and gas facilities can leave a legacy of environmental issues and financial burdens for communities and governments.

The need to reduce GHG emissions and to transition to a low-carbon economy (see topic 11.2 Climate adaptation, resilience and transition) is expected to lead to more frequent closures. These are less likely to be counterbalanced by openings, as has been the case in the past. Collaboration between local and national governments and organizations, as well as with workers and unions, is necessary to mitigate significant impacts and ensure a just transition.

Technological solutions that would allow repurposing or extending the life of assets after production ceases (e.g., using pipelines for CO storage or transport of low-carbon fuels) are being tested, but have yet to be proven effective and economically viable.

Reporting on closure and rehabilitation

If the organization has determined closure and rehabilitation to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.7.1
Topic Standard disclosures
GRI 402: Labor/Management Relations 2016	Disclosure 402-1 Minimum notice periods regarding operational changes	11.7.2
	Additional sector recommendations
	- Describe the approach to engaging workers in advance of significant operational changes.
GRI 404: Training and Education 2016	Disclosure 404-2 Programs for upgrading employee skills and transition assistance programs	11.7.3

Additional sector disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	List the operational sites that:	11.7.4
	- Have closure and rehabilitation plans in place;
	- Have been closed;
	- Are in the process of being closed.
	List the decommissioned structures left in place and describe the rationale for leaving them in place.	11.7.5
	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.	11.7.6

References and resources

GRI 402: Labor/Management Relations 2016 and GRI 404: Training and Education 2016 list authoritative intergovernmental instruments relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on closure and rehabilitation by the oil and gas sector are listed in the Bibliography.

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Topic 11.8 Asset integrity and critical incident management

Asset integrity and critical incident management deal with the prevention and control of incidents that can lead to fatalities, injuries or ill health, environmental impacts, and damage to local communities and infrastructure. This topic covers impacts from such incidents and an organization’s approach to managing them.

Critical incidents in the oil and gas sector can have catastrophic consequences for workers, local communities (see topic 11.9 Occupational health and safety and topic 11.15 Local communities), the environment and cause damage to organizations’ assets. In addition to fatalities and injuries, these incidents can cause air, soil, and water contamination. These impacts have the potential to disrupt other economic activities that depend on these natural resources, such as fishing and agriculture, affecting livelihoods, and compromising food safety and security. They can also lead to ecosystem and habitat degradation and animal mortality.

Critical incidents related to the oil and gas sector include loss of control or containment of hydrocarbons, well blowout, explosions, fires, unplanned plant disruption and shutdown, and tailings dam failures from operations related to oil sands. Oil and gas spills and leaks, for example due to undetected failures in equipment or which occur during distribution of oil and gas by marine, road, or rail transport or pipelines may pollute the soil and water as well as harm species (see also topic 11.6 Water and effluents and topic 11.4 Biodiversity). Events or incidents involving methane and other GHG emissions also contribute to climate change (see topic 11.1 GHG emissions).

Organizations in the oil and gas sector can prevent critical incidents with an effective process safety management system. Process safety refers to the systematic application of good design, construction, and operating principles to ensure the safe containment of hazardous materials; it also addresses the sources or factors that lead to potential incidents. A process safety management system can also limit impacts associated with critical incidents related to extreme weather events, which are likely to increase in frequency and intensity due to the effects of climate change.

Box 4. Oil sands tailings

Oil sands mining typically uses large amounts of water to separate bitumen from sand. This generates tailings, which contain large quantities of hazardous waste, including hydrocarbons and heavy metals. On average, 1.5 barrels of tailings get stored for each barrel of bitumen produced. Tailings facilities for oil sands mining present considerable asset integrity risks. Available technology to treat oil sand tailings currently fails to manage this waste effectively. As a result, tailings continue to accumulate in ponds, which cover increasingly vast areas of land. Poor design or management of tailing ponds can cause leaks or dam failures, polluting the surrounding surface water, groundwater, or cause critical incidents that may have severe impacts on the local environment and communities.

Reporting on asset integrity and critical incident management

If the organization has determined asset integrity and critical incident management to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.8.1
Topic Standard disclosures
GRI 306: Effluents and Waste 2016	Disclosure 306-3 Significant spills	11.8.2
	Additional sector recommendations
	- For each significant spill, report the cause of the spill and the volume of spill recovered.

Additional sector disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	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).	11.8.3
	The following additional sector disclosures are for organizations with oil sands mining operations. List the organization’s tailings facilities. For each tailings facility:	11.8.4
	- 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.

References and resources

GRI 306: Effluents and Waste 2016 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on asset integrity and critical incident management by the oil and gas sector are listed in the Bibliography.

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Topic 11.9 Occupational health and safety

Healthy and safe work conditions are recognized as a human right. Occupational health and safety involves the prevention of physical and mental harm to workers and promotion of workers’ health. This topic covers impacts related to workers’ health and safety.

Many work-related hazards are associated with activities undertaken in the oil and gas sector, such as working with heavy machinery and exposure to or handling of explosive, flammable, poisonous, or harmful substances. Despite efforts to eliminate work-related hazards and improve workers’ health and well-being, work-related injuries and ill health, including fatalities, are still prevalent in the sector.

Hazards associated with the activities of the oil and gas sector have the potential to result in high-consequence workrelated injuries. Transportation incidents, which can occur when workers and equipment are transported to and from wells, offshore rigs and other facilities, are the most common source of fatalities and injuries in the sector. Other major hazards include fire and explosions, which can originate from flammable gases or liquids during oil and gas production and transportation, and electrical hazards associated with high-voltage systems used in exploration and production facilities or equipment. Falling structures, faulty handling of heavy machinery, or malfunctioning electrical, hydraulic, or mechanical installations can result in incidents categorized as ‘struck-by’, ‘caught-in’, or ‘caughtbetween’. Workers may also be at risk of injuries from slips, trips, and falls when accessing high platforms and equipment.

Hazards associated with the oil and gas sector that have the potential to result in ill health can be biological, chemical, ergonomic, or physical in origin. Commonly reported chemical hazards include respirable crystalline silica, which is released during hydraulic fracturing, for example, and can cause silicosis and lung cancer. Hydrogen sulfide released from oil and gas wells and harmful hydrocarbon gases and vapors are other commonly reported hazards. The sector’s activities also involve working in confined spaces, which may contain a high concentration of gases, such as carbon monoxide, methane, and nitrogen, that can lead to poisoning or asphyxiation. Physical and ergonomic hazards in the sector include extreme temperatures, harmful levels of radiation, and harmful levels of machinery noise or vibration, which can cause hearing impairment or loss and musculoskeletal disorders. Biological hazards prevalent in the sector include communicable diseases present in the local community or diseases due to poor hygiene and poor quality of food or water.

Hazards related to common employment practices (topic 11.10) in the oil and gas sector can increase the risk of fatigue, strain, or stress and impact physical, psychological, and social health. These practices include fly-in fly-out (FIFO) work arrangements, working and living in different locations, rotational work, long shifts, long travel times, living in the workplace, interrupted rest, irregular working hours, and solitary work. Workers may also experience psychological reactions, such as post-traumatic stress disorder following a major incident. In addition, workplaces characterized by gender imbalance can contribute to increased stress, discrimination, or sexual harassment (see also topic 11.11 Non-discrimination and equal opportunity).

The oil and gas sector makes extensive use of suppliers, some of which may undertake activities considered among the most dangerous. Occupational health and safety management systems may not cover suppliers’ workers in the same way employees are covered. Suppliers’ workers operating on the premises of organizations in the sector may be less familiar with the workplace and the organization’s health and safety practices or less committed to those practices. Other workers in the organization’s supply chain may be subject to lower occupational health and safety standards.

Reporting on occupational health and safety

If the organization has determined occupational health and safety to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.9.1
Topic Standard disclosures
GRI 403: Occupational Health and Safety 2018	Disclosure 403-1 Occupational health and safety management system	11.9.2
	Disclosure 403-2 Hazard identification, risk assessment, and incident investigation	11.9.3
	Disclosure 403-3 Occupational health services	11.9.4
	Disclosure 403-4 Worker participation, consultation, and communication on occupational health and safety	11.9.5
	Disclosure 403-5 Worker training on occupational health and safety	11.9.6
	Disclosure 403-6 Promotion of worker health	11.9.7
	Disclosure 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	11.9.8
	Disclosure 403-8 Workers covered by an occupational health and safety management system	11.9.9
	Disclosure 403-9 Work-related injuries	11.9.10
	Disclosure 403-10 Work-related ill health	11.9.11

References and resources

GRI 403: Occupational Health and Safety 2018 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on occupational health and safety by the oil and gas sector are listed in the Bibliography.

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Topic 11.10 Employment practices

Employment practices refer to an organization’s approach to job creation, terms of employment and working conditions for its workers. This topic also covers the employment and working conditions in an organization’s supply chain.

The oil and gas sector generates employment opportunities across the value chain. This can have positive socioeconomic impacts on communities, countries, and regions. While the sector usually offers well-paid opportunities for skilled workers, employment practices in the sector are also associated with negative impacts. Examples include impacts related to disparities in working conditions for contract workers, ineffective labormanagement consultations, and job insecurity.

Many jobs in the oil and gas sector have complex shift patterns, involving long shifts and night shifts, to ensure continuity of operations around the clock. This can cause high levels of fatigue and augment risks related to health and safety (see topic 11.9 Occupational health and safety) if organizations do not provide for sufficient rest time. Organizations in the oil and gas sector may also use fly-in fly-out (FIFO) work arrangements, in which workers are flown to operational sites for several weeks at a time and often required to work extended shifts. Workers on marine vessels can also be at risk of remaining at sea for extended periods of time. Irregular work shifts and schedules, time spent away from families, and potentially limited communication facilities can further impact workers’ physical, psychological, and/or social health.

Various activities in the oil and gas sector are outsourced to suppliers. This is common during peak periods, such as during construction or maintenance works, or for specific activities, such as catering, drilling, security, and transportation. Outsourcing activities and using workers employed by suppliers could allow organizations in the oil and gas sector to reduce their labor costs or to bypass collective agreements that are in place for employees (see also topic 11.13 Freedom of association and collective bargaining).

Compared to employees, workers employed by suppliers commonly have less favorable employment conditions, lower remuneration, less training, higher accident rates, and less job security. They often lack social protection and access to grievance mechanisms. Workers beyond the first tiers of business relationships in organizations’ supply chains may also be subject to low standards for working conditions, exposing organizations in the oil and gas sector to human rights violations through their business relationships (see also topic 11.12 Forced labor and modern slavery).

Employment terms can vary between local workers, migrant workers, and contract workers. Remuneration for these groups of workers may be unequal, while benefits, such as bonuses, housing allowances, and private insurance plans, may only be offered to some migrant workers. Lack of relevant skills, knowledge, or accessible training programs can also restrict local communities from accessing employment opportunities created by the oil and gas sector (see also topic 11.14 Economic impacts).

Job security is also a concern in the oil and gas sector. Closure (topic 11.7) or oil price drops can occur suddenly, leading to job losses and increasing pressure on remaining workers. Low job security is further compounded by automation and changing business models, such as changes triggered by the transition to a low-carbon economy. Organizations in the sector can support workers by planning for a just transition, including implementing timely measures that aim to develop their skills and improve their employability in other sectors.

Reporting on employment practices

If the organization has determined employment practices to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.10.1
Topic Standard disclosures
GRI 401: Employment 2016	Disclosure 401-1 New employee hires and employee turnover	11.10.2
	Disclosure 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	11.10.3
	Disclosure 401-3 Parental leave	11.10.4
GRI 402: Labor/Management Relations 2016	Disclosure 402-1 Minimum notice periods regarding operational changes	11.10.5
GRI 404: Training and Education 2016	Disclosure 404-1 Average hours of training per year per employee	11.10.6
	Disclosure 404-2 Programs for upgrading employee skills and transition assistance programs	11.10.7
GRI 414: Supplier Social Assessment 2016	Disclosure 414-1 New suppliers that were screened using social criteria	11.10.8
	Disclosure 414-2 Negative social impacts in the supply chain and actions taken	11.10.9

References and resources

GRI 401: Employment 2016, GRI 402: Labor/Management Relations 2016, GRI 404: Training and Education 2016, and GRI 414: Supplier Social Assessment 2016 list authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on employment practices by the oil and gas sector are listed in the Bibliography.

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Topic 11.11 Non-discrimination and equal opportunity

Freedom from discrimination is a human right and a fundamental right at work. Discrimination can impose unequal burdens on individuals or deny fair opportunities on the basis of individual merit. This topic covers impacts from discrimination and practices related to diversity, inclusion, and equal opportunity.

The conditions, locations, necessary skills, and types of work associated with the oil and gas sector can be a barrier for entry, hinder employee diversity, and result in discrimination. Discriminatory practices can impede access to jobs and career development, as well as lead to inequalities in treatment, remuneration, and benefits.

Documented cases of discrimination in the oil and gas sector concern race, color, sex, gender, disability, religion, national extraction, and worker status. For example, jobseekers from local communities may be excluded from the hiring process because of a recruitment system bias that favors a dominant ethnic group or utilizes migrant workers. Compared to some migrant workers, local workers may receive significantly lower pay for equal work. The sector's widespread use of contract workers, often with differing terms of employment, can also be conducive to discrimination.

The oil and gas sector is characterized by a significant gender imbalance. In many countries, the percentage of women working in this sector is significantly lower than the percentage of women working overall nationwide. Women are also significantly underrepresented in senior management positions. One cause of this imbalance may be that fewer women graduate with degrees pertinent to the sector, such as in science, technology, engineering, and mathematics. Other barriers for women and primary caregivers include fly-in fly-out (FIFO) work arrangements, long hours, and limited parental leave. Social or cultural customs, beliefs, and biases can also limit women’s access to jobs in this sector or prevent them from taking on specific roles. In addition, some resource-rich countries have laws that prevent women from working in hazardous or arduous occupations.

Understanding how specific groups may be subject to discrimination across different locations where organizations in the oil and gas sector operate can help organizations effectively address discriminatory practices. Other measures, such as providing specific training to workers on preventing discrimination can help address impacts related to discrimination and create a respectful workplace.

Reporting on non-discrimination and equal opportunity

If the organization has determined non-discrimination and equal opportunity to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.11.1
Topic Standard disclosures
GRI 202: Market Presence 2016	Disclosure 202-2 Proportion of senior management hired from the local community	11.11.2
GRI 401: Employment 2016	Disclosure 401-3 Parental leave	11.11.3
GRI 404: Training and Education 2016	Disclosure 404-1 Average hours of training per year per employee	11.11.4
GRI 405: Diversity and Equal Opportunity 2016	Disclosure 405-1 Diversity of governance bodies and employees	11.11.5
	Disclosure 405-2 Ratio of basic salary and remuneration	11.11.6
GRI 406: Non-discrimination 2016	Disclosure 406-1 Incidents of discrimination and corrective actions taken	11.11.7

References and resources

GRI 202: Market Presence 2016, GRI 401: Employment 2016, GRI 404: Training and Education 2016, GRI 405: Diversity and Equal Opportunity 2016, and GRI 406: Non-discrimination 2016 list authoritative intergovernmental instruments relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on non-discrimination and equal opportunity by the oil and gas sector are listed in the Bibliography.

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Topic 11.12 Forced labor and modern slavery

Forced labor is defined as all work or service which is exacted from any person under the menace of penalty and for which a person has not offered themselves voluntarily. Freedom from forced labor is a human right and a fundamental right at work. This topic covers an organization’s approach to identifying and addressing forced labor and modern slavery.

As part of a global effort, several governments have issued legislation requiring public reporting on addressing traditional and emerging practices of forced labor, including modern slavery. Such legislation applies to many organizations in the oil and gas sector.

The large number of suppliers that organizations in the oil and gas sector interact with may include those operating in countries with low rates of enforcement of human rights and those lacking the capacity to prevent and mitigate negative human rights impacts within their own supply chains. Through their supply chains, oil and gas organizations may therefore be involved with violations of human rights and other instances of exploitation. Oil and gas organizations may also be involved with incidences of forced labor and modern slavery as a result of their joint ventures and other business relationships, including those with state-owned enterprises in countries where international human rights violations are documented. Conducting due diligence within the large and complex supply chains that commonly exist in the sector may also pose difficulties for detecting and addressing incidents of forced labor and modern slavery.

Documented cases have shown forced labor and modern slavery in the supply of services to oil fields and offshore platforms, such as in catering, cleaning, construction, maintenance, and waste management, as well as in marine and land transportation activities. For example, a higher risk of human rights violations may be found aboard ships registered in countries other than the country of the ship’s beneficial owner. In such cases, layers of management and the use of external crewing companies can obscure accountability for ensuring respect of human rights. In other situations, inadequate arrangements by the employer to cover flight costs or facilitate border-crossing requirements at the end of a contract period have left ship workers stranded onboard and vulnerable to exploitation. Offshore oil and gas workers can also be at higher risk of forced labor due to the isolation of extraction sites, making it challenging for organizations in the sector to reinforce measures countering exploitation. Migrant workers can also face higher risks of modern slavery when dealing with third-party employment agencies, such as those who have been found to overcharge workers for visas and flights or to demand recruitment costs be paid by employees rather than employers.

Box 5. Impacts on children’s rights

The risk of child labor in the oil and gas sector arises mainly through an organization’s business relationships and complex supply chains. Child labor may occur in activities that service the oil and gas sector or its workers (e.g., child labor in hospitality services or in specific sector activities, such as the manufacturing). Suppliers may operate in countries with minimum working ages that are below the minimum age set by the International Labour Organization. Other impacts on children’s rights and well-being can result from the proximity of an oil or gas project to local communities (topic 11.15). These impacts can include sexual violence, environmental impacts, or impacts resulting from land use and resettlement. Parents’ working conditions, including irregular working hours, long shifts, and fly-in fly-out (FIFO) arrangements, can also have impacts on children (see also topic 11.10 Employment practices). Child labor is addressed in GRI 408: Child Labor 2016.

Reporting on forced labor and modern slavery

If the organization has determined forced labor and modern slavery to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.12.1
Topic Standard disclosures
GRI 409: Forced or Compulsory Labor 2016	Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	11.12.2
GRI 414: Supplier Social Assessment 2016	Disclosure 414-1 New suppliers that were screened using social criteria	11.12.3

References and resources

GRI 409: Forced or Compulsory Labor 2016 and GRI 414: Supplier Social Assessment 2016 list authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on forced labor and modern slavery by the oil and gas sector are listed in the Bibliography.

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Topic 11.13 Freedom of association and collective bargaining

Freedom of association and collective bargaining are human rights and fundamental rights at work. They include the rights of employers and workers to form, join, and run their own organizations without prior authorization or interference, and to collectively negotiate working conditions and terms of employment. This topic covers an organization’s approach and impacts related to freedom of association and collective bargaining.

Workers’ rights to organize and to take collective action are critical for supporting and improving working conditions in the oil and gas sector, including conditions relating to occupational health and safety (topic 11.9), wages, and job security. These rights can also enable public debate about the sector’s governance and practices as well as aid in reducing social inequality.

Many jobs associated with the oil and gas sector have traditionally been represented by trade unions and covered by collective bargaining agreements. However, some oil and gas resources are located in countries where these rights are restricted. Workers in such locations face risks when seeking to join trade unions and engage in collective bargaining. Even in countries where unions are legal, existing restrictions might prevent effective worker representation, and workers who join unions may face intimidation or unfair treatment. In cases where freedom of association and collective bargaining are restricted, organizations in the oil and gas sector may employ alternative means of worker representation and engagement.

Documented cases of interference with freedom of association and collective bargaining in the sector include detention of managers and other employees, invasion of privacy, not adhering to collective agreements, and preventing trade union access to workplaces to assist workers. Other documented cases include refusal to bargain in good faith with workers’ chosen trade unions, unfair dismissal of trade union members and leaders, and unilateral cancellation of collective bargaining agreements.

Widely used in the oil and gas sector, contract workers are often excluded from the scope of collective bargaining agreements. As a result, contract workers commonly have less favorable employment conditions and lower remuneration compared to employees (see also topic 11.10 Employment practices).

Box 6. Freedom of association and civic space

Freedom of association and peaceful assembly are human rights. These rights give workers, through their trade unions, and citizens, through independent civil society, the freedom to speak about the oil and gas sector’s policies and organizations’ practices without interference.

Restrictions imposed on civic space, which is the environment that enables civil society to contribute to decisions that affect individual lives, can limit citizens’ ability to engage in public debate about the sector’s policies and organizations’ practices.

Reporting on freedom of association and collective bargaining

If the organization has determined freedom of association and collective bargaining to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.13.1
Topic Standard disclosures
GRI 407: Freedom of Association and Collective Bargaining 2016	Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	11.13.2

References and resources

GRI 407: Freedom of Association and Collective Bargaining 2016 lists authoritative intergovernmental instruments relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on freedom of association and collective bargaining by the oil and gas sector are listed in the Bibliography.

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Topic 11.14 Economic impacts

An organization’s impacts on the economy refers to how the value it generates affects economic systems. For example, as a result of its procurement practices and employment of workers. Infrastructure investments and services supported by an organization can also have impacts on a community’s well-being and long-term development. This topic covers economic impacts at local, national, and global levels.

Oil and gas activities can be an important source of investment and income for local communities, countries, and regions. Impacts can vary according to the scale of operations and the importance of the activity in the economic context. In some resource-rich countries, revenues from the oil and gas sector are a significant source of income. However, mismanagement of these revenues can also be harmful to economic performance and lead to macroeconomic instability and distortions (see topic 11.21 Payments to governments and topic 11.20 Anti-corruption). Economies dependent on oil and gas can also be vulnerable to commodity price and production fluctuations. The oil and gas sector can have positive impacts by providing revenues, derived from paying taxes and royalties, and by investing in infrastructure, such as power utilities that improve access to energy or public services. The sector can also have positive impacts through local employment and local procurement. Skills development of local communities through education and training can help increase access to jobs in the sector. Local employment, in turn, can lead to increased purchasing power and positive impacts on local businesses. Local procurement of products and services can also help supplier development.

The extent to which local communities stand to benefit from the presence of oil and gas activities depends on the existing development and industrialization levels of the communities, the communities’ capacity to offer qualified workers for the new employment opportunities, and the commitment of organizations in the oil and gas sector to train local workers. The net employment impacts also depend on how employment by the oil and gas sector affects existing employment in other sectors and organizations’ employment practices (topic 11.10). For example, a fly-in flyout (FIFO) work arrangement can offset pressures associated with influxes of people to small communities while still supplying the necessary workers (see also topic 11.15 Local communities). However, this arrangement reduces the employment opportunities available to local communities, detracting from the potential economic benefits.

The introduction of new oil and gas activities can generate negative impacts on local communities, such as economic disparity, with vulnerable groups often being disproportionately affected (see also topic 11.17 Rights of indigenous peoples). Small local suppliers that depend on larger oil and gas organizations for their income generation may face challenges in cases of extended payment delays or pressures to deliver services and products at decreased rates.

An influx of external workers can increase pressure on housing, infrastructure, and public services. Local communities may also have to deal with environmental legacy costs or ineffective rehabilitation after closure (see also topic 11.8 Asset integrity and critical incident management and topic 11.7 Closure and rehabilitation).

The transition to a low-carbon economy is expected to lead to decreased activity in the oil and gas sector (see also topic 11.2 Climate adaptation, resilience, and transition), making communities and countries that depend on the sector for revenues or employment more vulnerable to the resulting economic downturn. In these cases, collaboration between local and national governments and organizations in the sector is essential to ensure a just transition.

Reporting on economic impacts

If the organization has determined economic impacts to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.14.1
	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.
Topic Standard disclosures
GRI 201: Economic Performance 2016	Disclosure 201-1 Direct economic value generated and distributed	11.14.2
	Additional sector recommendations
	- Report direct economic value generated and distributed (EVG&D) by project.
GRI 202: Market Presence 2016	Disclosure 202-2 Proportion of senior management hired from the local community	11.14.3
GRI 203: Indirect Economic Impacts 2016	Disclosure 203-1 Infrastructure investments and services supported	11.14.4
	Disclosure 203-2 Significant indirect economic impacts	11.14.5
GRI 204: Procurement Practices 2016	Disclosure 204-1 Proportion of spending on local suppliers	11.14.6

References and resources

GRI 201: Economic Performance 2016 and GRI 202: Market Presence 2016 list authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on economic impacts by the oil and gas sector are listed in the Bibliography.

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Topic 11.15 Local communities

Local communities comprise individuals living or working in areas that are affected or that could be affected by an organization’s activities. An organization is expected to conduct community engagement to understand the vulnerabilities of local communities and how they may be affected by the organization’s activities. This topic covers socioeconomic, cultural, health, and human rights impacts on local communities.

Organizations in the oil and gas sector can have positive economic impacts on local communities through employment and local procurement, taxes, or other payments to local governments, as well as through community development programs and investments in infrastructure or public services (see also topic 11.14 Economic impacts, topic 11.10 Employment practices, and topic 11.21 Payments to governments).

Activities of the oil and gas sector can also lead to negative impacts on local communities. Negative impacts can result from, for example, land use requirements for the sector’s activities, an influx of people seeking employment and economic opportunities, environmental degradation, exposure to hazardous substances, and use of natural resources. When operating in areas of pre-existing conflict or where negative impacts from oil and gas activities are not addressed, conflicts can arise or become exacerbated (see also topic 11.18 Conflict and security). Vulnerable groups, including women and indigenous peoples, may be disproportionally affected by these impacts.

The oil and gas sector’s land use can compete with other land use demands, such as for farming, fishing, or recreation. In addition, it can disrupt traditional livelihoods and increase the risk of impoverishment. It can eventually lead to displacement, which results in additional impacts such as restrictions on access to essential services, and impacts on human rights (see topic 11.16 Land and resource rights). The activities of the sector can also result in damage to cultural heritage sites, potentially leading to loss of tradition, culture, or cultural identity, especially among indigenous peoples (see also topic 11.17 Rights of indigenous peoples).

The influx of workers from the surrounding areas or as a result of use of fly-in fly-out (FIFO) arrangements, particularly during the construction, maintenance, and closure and rehabilitation phases of oil and gas projects might lead to greater economic inequality within the local community. A large-scale influx of workers can place local services and resources under pressure, induce inflation, and introduce new communicable diseases. Higher housing costs may lead to an increase in homelessness, especially among vulnerable groups. There may be an increase in activities that compromise social order, such as substance abuse, gambling, and prostitution, especially affecting vulnerable groups. The influx of predominantly male workers can change the gender balance of local communities. This can impact women in particular, as it can lead to a rise in sexual violence and trafficking. Documented cases have also shown domestic and gender-based violence, both on operational sites and in local communities.

Oil and gas activities can generate air, soil, and water pollution; increased levels of traffic, noise, light, and odors; waste streams and leaks; and dust. Activities may also cause incidents such as explosions, fires, spills, and tailings dam or pipeline failures (see also topic 11.8 Asset integrity and critical incident management). Documented cases have also shown that seismic activity induced by hydraulic fracturing can affect local communities.

Effective local community engagement, grievance mechanisms, and other remediation processes can help organizations in the oil and gas sector prevent and mitigate the impacts of their activities. In their absence, the concerns of the community might not be understood or addressed, which can create negative impacts or exacerbate existing problems, such as gender inequality. Establishing or participating in grievance mechanisms and other remediation processes that are tailored to the specific needs of local communities can also help organizations address actual or potential negative impacts.

Reporting on local communities

If the organization has determined local communities to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.15.1
	Additional sector recommendations
	- Describe the approach to identifying stakeholders within local communities and to engaging with them.
	- List the vulnerable groups that the organization has identified within local communities.
	- List any collective or individual rights that the organization has identified that are of particular concern for local 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.
Topic Standard disclosures
GRI 413: Local Communities 2016	Disclosure 413-1 Operations with local community engagement, impact assessments, and development programs	11.15.2
	Disclosure 413-2 Operations with significant actual and potential negative impacts on local communities	11.15.3
	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 disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	Report the number and type of grievances from local communities identified, including:	11.15.4
	- Percentage of the grievances that were addressed and resolved;
	- Percentage of the grievances that were resolved through remediation.

References and resources

GRI 413: Local Communities 2016 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on local communities by the oil and gas sector are listed in the Bibliography.

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Topic 11.16 Land and resource rights

Land and resource rights encompass the rights to use, manage and control land, fisheries, forests, and other natural resources. An organization’s impacts on the availability and accessibility of these can affect local communities and other users. This topic covers impacts from an organization’s use of land and natural resources on human rights and tenure rights, including from resettlement of local communities.

Oil and gas activities require access to land for prospecting, exploration, extraction, construction, waste storage and disposal, processing, transportation, and distribution of products. This can sometimes lead to displacement of other land users, restricted access to resources, and involuntary resettlement of local communities. Impacts from land use vary according to methods of extraction, resource location, the processing required, and transportation methods. For example, onshore oil and gas pipelines can have a large footprint due to their length and safety buffer zones.

Unclear rules regarding tenure rights to access, use, and control land, often lead to disputes, economic and social tensions, and conflict. Insufficient consultation with, and inadequate compensation to affected communities can also exacerbate tensions and conflict. For example, the relationship between mineral rights and land rights might be unclear; formal statutory tenure rules might overlap or conflict with traditional customary rules; legitimate rights may not be recognized or enforced; or people may lack formal documentation of their rights to land.

Involuntary resettlement of local communities can involve physical displacement (e.g., relocation or shelter loss) and economic displacement (e.g., loss or access to assets), having impacts on people’s livelihoods and human rights. In such cases, organizations in the oil and gas sector may provide local communities with monetary compensation or land that is equivalent to the lost assets. However, determining the value of local communities’ access to the natural environment is complex. It includes consideration of income-generating activities, human health, and non-material aspects of quality of life, such as the loss of cultural or recreational opportunities. The amount of compensation provided may therefore not be equivalent to the loss borne. In some cases, customary titleholders to the land may not be compensated at all or only for crops that they were cultivating on the land but not for the land itself. Community members resisting resettlement may also face threats and intimidation, violent, repressive, or lifethreatening removal from lands (see also topic 11.18 Conflict and security).

Addressing impacts on land and resource rights typically requires extensive and meaningful engagement between organizations in the oil and gas sector and local communities, including vulnerable groups. In cases of ineffective community consultation or in the absence of free, prior, and informed consent (FPIC), impacts on resettling communities or existing problems within a community can be exacerbated by an inadequate resettlement process or lack of transparency (see also topic 11.15 Local communities and topic 11.17 Rights of indigenous peoples). Community consultations may also fail to include all affected members. Women, for example, are often excluded from decision-making processes related to the development a new project.

Reporting on land and resource rights

If the organization has determined land and resource rights to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.16.1
	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 participation.
	- 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.
Additional sector disclosures
	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.	11.16.2

References and resources

The authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on land and resource rights by the oil and gas sector are listed in the Bibliography.

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Topic 11.17 Rights of indigenous peoples

Indigenous peoples are at higher risk of experiencing negative impacts more severely as a result of an organization’s activities. Indigenous peoples have both collective and individual rights, as set out in the United Nations Declaration on the Rights of Indigenous Peoples and other authoritative international human rights instruments. This topic covers impacts on the rights of indigenous peoples.

The presence of the oil and gas sector in proximity to indigenous communities can present economic opportunities and benefits for indigenous peoples through employment, training, and community development programs (see also topic 11.14 Economic impacts). However, it can also disrupt indigenous peoples’ cultural, spiritual, and economic ties to their lands or natural environments, compromise their rights and well-being, and cause displacement (see also topic 11.16 Land and resource rights). It can also have an impact on the availability of and access to water, which is a key concern for many indigenous communities.

The collective and individual rights of indigenous peoples are recognized in authoritative international instruments. Indigenous peoples also often have a special legal status in national legislation and can be customary or legal owners of lands to which organizations in the oil and gas sector are granted use rights by governments. Before initiating development or other activities that could have potential impacts on lands or resources that indigenous peoples use or own, organizations are expected to seek free, prior, and informed consent (FPIC) from indigenous peoples. This right is recognized in the United Nations Declaration on the Rights of Indigenous Peoples and allows indigenous peoples to give or withhold consent to a project that may affect them or their territories and to negotiate project conditions [314]. However, some national governments may not recognize or enforce indigenous land rights or indigenous peoples’ rights to consent. Documented cases show an absence of good faith consultations and undue pressure on indigenous peoples to accept projects, with opposition to such projects sometimes leading to violence or death (see also topic 11.18 Conflict and security). Organizations in the sector and indigenous peoples regularly have disputes and conflicts over land ownership and rights.

An influx of workers from other areas can result in discrimination toward indigenous peoples regarding access to jobs and opportunities. It can further undermine their social cohesion, well-being, and safety. Impacts that may affect indigenous women more severely than men include risks of prostitution, forced labor, violence, and increased exposure to communicable diseases (see also topic 11.15 Local communities).

The contribution of the oil and gas sector to climate change can also exacerbate negative impacts on indigenous peoples, given their unique relationship with and, at times, dependence on the natural environment.

Reporting on rights of indigenous peoples

If the organization has determined rights of indigenous peoples to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.17.1
	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.
	- 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 safely and equitably.
Topic Standard disclosures
GRI 411: Rights of Indigenous Peoples 2016	Disclosure 411-1 Incidents of violations involving rights of indigenous peoples	11.17.2
	Additional sector recommendations
	- Describe the identified incidents of violations involving the rights of indigenous peoples.

Additional sector disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	List the locations of operations where indigenous peoples are present or affected by activities of the organization.	11.17.3
	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:	11.17.4
	- 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.

References and resources

GRI 411: Rights of Indigenous Peoples 2016 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on rights of indigenous peoples by the oil and gas sector are listed in the Bibliography.

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Topic 11.18 Conflict and security

An organization’s activities may trigger conflict or, in cases of existing conflict, intensify it. The use of security personnel to manage conflict can play an essential role in allowing an organization to operate safely and productively but also has the potential to impact on people’s human rights. This topic covers the organization's security practices and its approach to operating in areas of conflict.

Many organizations in the oil and gas sector operate in locations and situations of conflict including, for example, countries characterized by political and social instability.

Conflict can also be caused by the presence of oil and gas activities. It can be triggered by negative environmental impacts; inadequate engagement of stakeholders and indigenous peoples in decision-making processes; uneven distribution of economic benefits or provision of benefits deemed disproportionate to impacts created; and disputes over the use of land and natural resources (see also topic 11.16 Land and resource rights). The perceived mismanagement of funds at the expense of local interests can also trigger conflict (see also topic 11.20 Anticorruption). Such conflict can heighten the need to use security personnel, thereby increasing the potential for violations of human rights.

Security personnel engaged by organizations in the oil and gas sector or public security directed by the host government may be present to protect organizations’ assets or ensure workers’ safety and security. Actions taken by security personnel against local community members, including during protest activities against development of oil and gas resources or to protect land and resources, can violate human rights, such as the rights to freedom of association and freedom of speech, as well as lead to violence, injuries, or deaths.

When oil and gas activities are endorsed by the government but remain disagreeable to local communities, the presence of public security forces can increase tensions between communities, government, and organizations in the sector. This can in turn exacerbate local power imbalances and, potentially, use of force.

In cases where public or other third-party security forces, such as paramilitary groups, are active, organizations in the oil and gas sector still have a responsibility to take steps to ensure security practices are consistent with the protection of human rights. This involves assessing security-related risks, identifying situations in which impacts on human rights are likely to occur, and working with security providers to ensure human rights are respected.

Organizations in the oil and gas sector may also contribute more broadly to the safety and security of local communities, for example, by facilitating communication between communities and public security forces or supporting efforts to address other sources of conflict.

Reporting on conflict and security

If the organization has determined conflict and security to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.18.1
	Additional sector recommendations
	- List the locations of operations in areas of conflict.
	- Describe the approach to ensuring respect for human rights by public and private security providers.
Topic Standard disclosures
GRI 410: Security Practices 2016	Disclosure 410-1 Security personnel trained in human rights policies or procedures	11.18.2

References and resources

GRI 410: Security Practices 2016 lists references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on conflict and security by the oil and gas sector are listed in the Bibliography.

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Topic 11.19 Anti-competitive behavior

Anti-competitive behavior refers to actions by an organization that can result in collusion with potential competitors, abuse of dominant market position or exclusion of potential competitors, thereby limiting the effects of market competition. This can include fixing prices or coordinating bids, creating market or output restrictions, imposing geographic quotas, and allocating customers, suppliers, geographic areas, or product lines. This topic covers impacts as a result of anti-competitive behavior.

The oil and gas sector faces high barriers to entry due to the sizable investments needed. Consequently, established organizations in the sector are often large and can dominate national or local markets. Mergers and acquisitions can intensify this concentration. Some segments of the sector depend on extensive infrastructure investments, such as investments in pipelines and liquefied natural gas (LNG) terminals, usually operated by a single organization or a small number of them.

The global market for oil and gas is large and well-integrated, making it secure against collusion or market dominance from individual producers. However, specific segments of the oil and gas sector can be subject to anticompetitive behavior. Instances of cartels, monopolistic practices, and related abuse of such positions have been documented in some jurisdictions in which oil and gas organizations are active. Agreements between producers and energy distributors, as well as mergers between organizations in the sector, can diminish competition by affecting output volume, and can create monopolies over transportation, distribution and supply to consumers. Collusion can also take place when submitting bids for the rights to extract oil and gas. Organizations may coordinate their bids in connivance with competitors so as to obtain lower prices, depriving resource owners of fair compensation.

Anti-competitive behavior can result in higher prices for oil, gas and raw materials derived from oil and gas extraction. Given the key role of oil and gas in the world economy, even a small increase in price can have sizeable negative impacts.

Reporting on anti-competitive behavior

If the organization has determined anti-competitive behavior to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.19.1
Topic Standard disclosures
GRI 206: Anti-competitive Behavior 2016	Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	11.19.2

References and resources

GRI 206: Anti-competitive Behavior 2016 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on anti-competitive behavior by the oil and gas sector are listed in the Bibliography.

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Topic 11.20 Anti-corruption

Anti-corruption refers to how an organization manages the potential of being involved with corruption. Corruption is practices such as bribery, facilitation payments, fraud, extortion, collusion, money laundering, or the offer or receipt of an inducement to do something dishonest or illegal. This topic covers impacts related to corruption and an organization’s approach related to contract and ownership transparency.

Corruption in the oil and gas sector can occur throughout the value chain and has been linked to various negative impacts, such as misallocation of resources revenues, damage to the environment, abuse of democracy and human rights, and political instability. Corruption can lead to diversion of public revenues to private beneficiaries, at the expense of, for example, investments in infrastructure or services. This can be particularly critical in countries with high poverty levels, leading to increased inequalities and conflicts over oil and gas resources (see topic 11.18 Conflict and security).

The oil and gas sector faces higher risks of corruption in comparison with other sectors. Characteristics of the sector that contribute to the potential for corruption include frequent interaction between oil and gas organizations and politically exposed persons , such as government officials for licenses and other regulatory approvals. Other relevant sector characteristics include the complex financial transactions and the international reach of the sector.

State-owned enterprises (SOEs) face specific challenges in relation to corruption because they may have less effective internal controls and be subject to partial independent oversight. In addition to driving profit, SOEs may also pursue broader objectives such as community development. However, without adequate oversight, measures for community development may be abused for corrupt purposes. Organizations in the oil and gas sector partnering with SOEs in joint ventures may face additional risks related to corruption as a result of this business relationship. Cases of corruption during bidding processes for exploration and production licenses have been documented in the oil and gas sector. Organizations in the sector have used corrupt practices to obtain confidential information, influence decision-making, and avoid environmental or other requirements. Such cases may result in licenses being awarded to less qualified organizations, jeopardize public investments, or negatively impact the environment and local communities. Opaque licensing procedures may also obstruct public scrutiny of oil and gas investments and transactions that could result in reduced public revenue. In other cases, corrupt practices have aimed to block or shape policies and regulations or to influence their enforcement. This might include regulations concerning land and resource rights, taxes and other government levies, or environmental protection.

Across the value chain, a lack of transparency in procurement procedures in the oil and gas sector can also create a risk of corruption or fraud. Examples of this can include paying bribes to get regulations or quality requirements waived, receiving kickbacks for securing contracts at inflated prices, or profiting from inflated prices charged by an entity established as a front organization. To combat corruption and prevent the negative impacts that stem from it, organizations in the oil and gas sector are expected by the marketplace, international norms, and stakeholders to demonstrate their adherence to integrity, governance, and responsible business practices

Reporting on anti-corruption

If the organization has determined anti-corruption to be a material topic, this sub-section lists the disclosures identified as relevant for reporting on the topic by the oil and gas sector.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.20.1
	Additional sector recommendations
	- Describe how potential impacts of corruption or risks of corruption are managed in the organization’s supply chain.
	- Describe the whistleblowing and other mechanisms in place for individuals to raise concerns about corruption.
Topic Standard disclosures
GRI 205: Anti-corruption 2016	Disclosure 205-1 Operations assessed for risks related to corruption	11.20.2
	Disclosure 205-2 Communication and training about anti-corruption policies and procedures	11.20.3
	Disclosure 205-3 Confirmed incidents of corruption and actions taken	11.20.4

Additional sector disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	Describe the approach to contract transparency, including:	11.20.5
	- 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.
	List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers.	11.20.6

References and resources

GRI 205: Anti-corruption 2016 lists authoritative intergovernmental instruments and additional references relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on anti-corruption by the oil and gas sector are listed in the Bibliography.

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Topic 11.21 Payments to governments

Lack of transparency about payments to governments can contribute to inefficient management of public funds, illicit financial flows, and corruption. This topic covers impacts from an organization's practices related to payments to governments and the organization’s approach to transparency of such payments.

Organizations in the oil and gas sector deal with a large number of complex financial transactions and make a variety of payments to governments. These include commodity trading revenues, exploration and production licensing fees, taxes and royalties, signature, discovery and production bonuses. Transparency of payments to governments can help distinguish the economic importance of the oil and gas sector to countries, enable public debate, and inform government decision-making. It can also provide insights into the terms of contracts, increase government accountability, and strengthen revenue collection and management. Insufficient transparency of these payments, on the other hand, can impede detection of misallocation of revenues and corruption.

Taxes, royalties, and other payments from organizations in the oil and gas sector are an important source of investment and revenue for local communities, countries, and regions (see topic 11.14 Economic impacts). However, aggressive tax practices or tax non-compliance can lead to diminished tax revenues in countries where the organizations operate. This can be particularly damaging for developing countries that may lack or have high needs for public revenue. The sector also receives substantial subsidies from governments in many countries, which are of great interest to stakeholders, such as investors or civil society. When disclosing information on payments to governments, organizations in the oil and gas sector often report aggregate payments at an organizational level. However, this can provide limited insight into payments made in each country or related to a project. Reporting country-level and project-level payments enables comparison of the payments made to those stipulated in fiscal, legal, and contractual terms, as well as to assess the financial contribution of oil and gas activities to host countries and communities. It can also enable governments to address tax avoidance and evasion, correct information asymmetry and level the playing field for governments when negotiating contracts.

Box 8. State-owned enterprises

A state-owned enterprise (SOE) is, according to the Extractives Industries Transparency Initiative (EITI), ‘a wholly or majority government-owned company that is engaged in extractive activities on behalf of the government’ (see reference [386] in the Bibliography). SOEs often have special status, which can involve financial advantages and preferential treatment. SOEs often sell shares of the produced resource to buyers, including commodity trading companies. This first trade is an important revenue stream for countries and can involve a high volume of financial transactions. However, data on these transactions is often scarce or inaccessible. The first trade can be subject to trade mispricing in the form of under-invoicing of exports or over-invoicing of imports to obtain financial gain. Other risks may result from selecting buyers and allocation of sales contracts (which can involve bribery and conflicts of interest) and moving income to a state treasury, potentially causing misallocation of revenues or generating public mistrust of revenue management (see also topic 11.20 Anti-corruption). Transparency in the operations and objectives of SOEs is crucial for monitoring their performance and maximizing their economic and social contributions.

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.21.1
Topic Standard disclosures
GRI 201: Economic Performance 2016	Disclosure 201-1 Direct economic value generated and distributed	11.21.2
	Disclosure 201-4 Financial assistance received from government	11.21.3
	Additional sector recommendations
	For state-owned organizations (SOE):
	- Report the financial relationship between the government and the SOE.
GRI 207: Tax 2019	Disclosure 207-1 Approach to tax	11.21.4
	Disclosure 207-2 Tax governance, control, and risk management	11.21.5
	Disclosure 207-3 Stakeholder engagement and management of concerns related to tax	11.21.6
	Disclosure 207-4 Country-by-country reporting	11.21.7
	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 or concessions;
	- 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 disclosures

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
	For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, report:	11.21.8
	- 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.

References and resources

GRI 201: Economic Performance 2016 and GRI 207: Tax 2019 list authoritative intergovernmental instruments relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on payments to governments by the oil and gas sector are listed in the Bibliography.

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Topic 11.22 Public policy

An organization can participate in public policy development, directly or through an intermediary organization, by means of lobbying or making financial or in-kind contributions to political parties, politicians, or causes. While an organization can encourage the development of public policy that benefits society, participation can also be associated with corruption, bribery, undue influence or an imbalanced representation of the organization’s interests. This topic covers an organization’s approach to public policy advocacy, and the impacts that can result from the influence an organization exerts.

The oil and gas sector can exert significant influence on government policies and is among the sectors with the largest lobbying expenditure. Documented cases have shown that lobbying by the oil and gas sector can obstruct progress toward the Sustainable Development Goals, or lead to policy and regulation inconsistent with the transition to a low-carbon economy. In regions where oil and gas generate significant revenue for governments, organizations in the sector may get better access to, and representation in meetings with, government representatives, which may lead to increased influence over public policy decisions. Organizations in the sector have made donations to political parties whose policies favor corporate agendas or gain special access to politicians. Advocacy and lobbying by the oil and gas sector have contributed to hindering environmental policies; blocking or amending legislation on environmental and social assessments of projects or fair participation of all stakeholders; overturning restrictions on resource development; acquiring permits for pipelines; and lowering labor standards, corporate taxes, and resource royalties. These activities have also been used to gain or retain government subsidies, which can result in commodity prices that do not reflect the full environmental costs of oil and gas products. The oil and gas sector has actively advocated against ambitious climate policies as well as for ensuring continued subsidies to the sector, through individual organizations in the sector and industry bodies. These activities have often been targeted against enforcing meaningful carbon pricing, carbon budgets, or other measures to reduce GHG emissions that could leave oil and gas assets and resources stranded. Sometimes, efforts have contradicted publicly stated corporate strategies and positions that support policies addressing climate change. Excessive subsidies for the sector can impede the transition to a low-carbon economy, and consequently hinder sustainable development, in numerous ways, including by reducing or inefficiently allocating available national resources, increasing dependence on fossil fuels, and discouraging investment in renewable energy and energy efficiency (see topic 11.2 Climate adaptation, resilience, and transition).

STANDARD	DISCLOSURE	SECTOR STANDARD REF. NO.
Management of the topic
GRI 3: Material Topics 2021	Disclosure 3-3 Management of material topics	11.22.1
	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.
	- 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.
Topic Standard disclosures
GRI 415: Public Policy 2016	Disclosure 415-1 Political contributions	11.22.2

References and resources

GRI 415: Public Policy 2016 lists authoritative intergovernmental instruments relevant to reporting on this topic.

The additional authoritative instruments and references used in developing this topic, as well as resources that may be helpful for reporting on public policy by the oil and gas sector are listed in the Bibliography.

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Bibliography

This section lists authoritative intergovernmental instruments and additional references used in developing this Standard, as well as resources that can be consulted by the organization.

Introduction

1. European Communities, NACE Rev.2, Statistical classification of economic activities in the European Community (NACE), Eurostat, Methodologies and Working Papers, 2008.
2. Executive Office of the President, Office of Management and Budget, North American Industry Classification System (NAICS), 2017.
3. FTSE Russell, ICB Structure. Taxonomy Overview, 2019.
4. SAP Dow Jones Indices and MSCI Inc., Revisions to the Global Industry Classification Standard (GICS®) Structure, 2018.
5. Sustainable Accounting Standards Boards (SASB), Sustainable Industry Classification System® (SICS®), sasb.org/find-your-industry/, accessed on 27 May 2021.
6. United Nations, International Standard Industrial Classification of All Economic Activities, Revision 4, Statistical Papers Series M No. 4/Rev.4, 2008.

Sector profile

Authoritative instruments

7. United Nations Framework Convention on Climate Change (UNFCCC), Paris Agreement, 2015.
8. United Nations General Assembly, Resolution adopted by the General Assembly on 25 September 2015, Transforming our world: the 2030 Agenda for Sustainable Development, 2015 (A/RES/70/1).

Additional references

9. United Nations, Rio Declaration on Environment and Development, 1992.
10. Cordai, Informing Local Communities, Civil Society and Local Government about Oil & Gas: A Practical Guide on Technical Aspects, 2016.
11. F. Denton, T. J. Wilbanks, et al., 'Climate-Resilient Pathways: Adaptation, Mitigation, and Sustainable Development', Climate Change 2014: Impacts, Adaptation, and Vulnerability. Part A: Global and Sectoral Aspects. Contribution of Working Group II to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change, 2014.
12. International Energy Agency (IEA), Net-zero by 2050: A Roadmap for the Global Energy Sector, 2021.
13. International Energy Agency (IEA), World Energy Balances: Overview, 2020.
14. International Finance Corporation (IFC), International Petroleum Industry Environmental Conservation Association (IPIECA), United Nations Development Programme (UNDP), Mapping the oil and gas industry to the sustainable development goals: An atlas, 2017.
15. International Panel on Climate Change (IPCC), Global Warming of 1.5°C, 2018.
16. International Petroleum Industry Environmental Conservation Association (IPIECA), World Business Council on Sustainable Development (WBCSD), Accelerating action: An SDG Roadmap for the oil and gas sector, 2021.
17. Organisation for Economic Co-operation and Development (OECD) and International Energy Agency (IEA), OECD Green Growth Studies: Energy, 2011.
18. United Nations Environment Programme (UNEP), Emissions Gap Report 2019, 2019.
19. World Bank, Access to Electricity, worldbank.org/indicator/EG.ELC.ACCS.ZS, accessed on 31 May 2020.
20. World Economic Forum (WEF), Which economies are most reliant on oil?, weforum.org/agenda/2016/05/which-economies-are-most-reliant-on-oil/, accessed on 3 May 2021.

Resources

21. GRI, Linking the SDGs and the GRI Standards, updated regularly.
22. GRI and UN Global Compact, Integrating the SDGs into corporate reporting: A practical guide, 2018.

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Topic 11.1 GHG emissions

Authoritative instruments

23. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2007: The Physical Science Basis, 2007.
24. Intergovernmental Panel on Climate Change (IPCC), Climate Change 2014: Synthesis Report, 2014.
25. Intergovernmental Panel on Climate Change (IPCC), Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories, 2001.

Additional references

26. Carbon Brief, Methane emissions from fossil fuels 'severely underestimated', 2020, carbonbrief.org/methane-emissions-from-fossil-fuels-severely-underestimated, accessed on 31 May 2020.
27. Climate Disclosure Project (CDP), CDP Technical Note: Guidance methodology for estimation of Scope 3 category 11 emissions for oil and gas companies, 2021.
28. Environmental Defense Fund (EDF), Taking Aim: Hitting the mark on oil and gas methane targets, 2018.
29. Ernst & Young (EY), Unconventional oil and gas in a carbon constrained world: A review of the environmental risks and future outlook for unconventional oil and gas, 2017.
30. P. Forster, V. Ramaswamy, et al., 'Changes in Atmospheric Constituents and in Radiative Forcing', Climate Change 2007: The Physical Science Basis, 2007.
31. Harvard John A. Paulson School of Engineering and Applied Sciences, Oil and natural gas production emit more methane than previously thought, 2021.
32. International Energy Agency (IEA), Energy Efficiency 2018: Analysis and Outlooks to 2040, 2018.
33. International Energy Agency (IEA), CO₂ Emissions from Fuel Combustion Highlights, 2019, iea.org/data-and-statistics/data-products, accessed on 22 April 2021.
34. International Energy Agency (IEA), Flaring Emissions, 2020.
35. International Energy Agency (IEA), Methane Tracker, iea.org/reports/methane-tracker-2020, accessed on 31 May 2020.
36. International Energy Agency (IEA), The Oil and Gas Industry in Energy Transitions: World Energy Outlook special report, 2020.
37. International Petroleum Industry Environmental Conservation Association (IPIECA) and American Petroleum Institute (API), Estimating petroleum industry value chain (Scope 3) greenhouse gas emissions: Overview of methodologies, 2016.
38. International Petroleum Industry Environmental Conservation Association (IPIECA), American Petroleum Institute (API), and International Association of Oil & Gas Producers (IOGP), Oil and gas industry guidance on voluntary sustainability reporting, 3rd ed., 2015.
39. International Petroleum Industry Environmental Conservation Association (IPIECA), Saving energy in the oil and gas industry, 2013.
40. The Energy Resources Institute (TERI), Towards an Energy Efficient Oil & Gas Sector, 2015.
41. United Nations Climate Change (UNFCC), What do adaptation to climate change and climate resilience mean?, 2020, unfccc.int/topics/adaptation-and-resilience/the-big-picture/what-do-adaptation-to-climate-change-and-climate-resilience-mean, accessed on 31 May 2020.
42. United Nations Environment Programme (UNEP) and Climate and Clean Air Coalition (CCAC), Oil and Gas Methane Partnership (OGMP) 2.0 Framework, 2020.
43. United States Energy Information Administration (EIA), Assumptions for the Annual Energy Outlook 2019: Industrial Demand Module, 2019.
44. United States Energy Information Administration (EIA), Natural gas explained, eia.gov/energyexplained/natural-gas/, accessed on 31 May 2020.
45. United States Environmental Protection Agency (US EPA), Overview of Greenhouse Gases, epa.gov/ghgemissions/overview-greenhouse-gases#methane, accessed on 31 May 2020.
46. World Bank, Global Gas Flaring Reduction Partnership (GFFR), worldbank.org/en/programs/gasflaringreduction, accessed on 1 June 2021.
47. World Bank, Increased Shale Oil Production and Political Conflict Contribute to Increase in Global Gas Flaring, 2019, worldbank.org/en/news/press-release/2019/06/12/increased-shale-oil-production-and-political-conflict-contribute-to-increase-in-global-gas-flaring, accessed on 31 May 2020.
48. World Bank, Zero Routine Flaring by 2030, worldbank.org/en/programs/zero-routine-flaring-by-2030#7, accessed on 31 May 2020.
49. L. Fletcher, T. Crocker, et al., Beyond the cycle: Which oil and gas companies are ready for the low-carbon transition? Executive summary, 2018.
50. M. F. Rahman, M. Mostofa, and S. Huq, Low-Carbon Futures in Least-Developed Countries, wrg.org/initiative/expert-perspective/low-carbon-futures-least-developed-countries, accessed on 31 May 2020.
51. Organisation for Economic Co-operation and Development (OECD) and International Energy Agency (IEA), OECD Green Growth Studies: Energy, 2011.
52. Organisation for Economic Co-operation and Development (OECD), Monitoring the transition to a low-carbon economy: A strategic approach to local development, 2015.
53. R. Hutt, Which economies are most reliant on oil?, weforum.org/agenda/2016/05/which-economies-are-most-reliant-on-oil/, accessed on 31 May 2020.
54. Science Based Targets, Oil and Gas, sciencebasedtargets.org/sectors/oil-and-gas, accessed on 31 May 2021.
55. Stockholm Environment Institute (SEI), International Institute for Sustainable Development (IISD), Overseas Development Institute (ODI), Climate Analytics, CICERO, and United Nations Environment Programme (UNEP), The Production Gap: The discrepancy between countries' planned fossil fuel production and global production levels consistent with limiting warming to 1.5°C or 2°C, 2018.
56. Stockholm Environment Institute (SEI), International Institute for Sustainable Development (IISD), Overseas Development Institute (ODI), Third Generation Environmentalism (E3G), and United Nations Environment Programme (UNEP), The Production Gap Report 2020 Special Report, 2021.
57. T. Bruckner, A. Bashmakov, et al., 'Energy Systems', Mitigation of Climate Change 2014: Mitigation of Climate Change. Contribution of Working Group III to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change, 2014.
58. Task Force on Climate-Related Financial Disclosure (TCFD), The Use of Scenario Analysis in Disclosure of Climate-Related Risks and Opportunities, 2017.
59. World Resources Institute (WRI), A Recommended Methodology for Estimating and Reporting the Potential Greenhouse Gas Emissions from Fossil Fuel Reserves, 2016.

Resources

84. Task Force on Climate-Related Financial Disclosure (TCFD), Recommendations of the Task Force on Climate-Related Financial Disclosure, 2017.
85. Task Force on Climate-Related Financial Disclosure (TCFD), The Use of Scenario Analysis in Disclosure of Climate-Related Risks and Opportunities, 2017.
86. Transition Pathway Initiative (TPI), Methodology and Indicators Report, 2019.
87. World Resources Institute (WRI), A Recommended Methodology for Estimating and Reporting the Potential Greenhouse Gas Emissions from Fossil Fuel Reserves, 2016.

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Topic 11.3 Air emissions

Additional references

88. Earthworks, Air pollution from the Oil and Gas Industry, earthworks.org/publications/fs_oilandgas_airpollution, accessed on 31 May 2020.
89. United States Environmental Protection Agency (US EPA), Controlling Air Pollution from the Oil and Natural Gas Industry, epa.gov/controlling-air-pollution-oil-and-natural-gas-industry, accessed on 1 June 2021.
90. International Energy Agency (IEA), Energy and Air Pollution: World Energy Outlook Special Report, 2016.
91. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Gas Distribution Systems, 2007.
92. United Nations Economic Commission for Europe (UNECE), Air pollution, ecosystems and biodiversity, unece.org/air-pollution-ecosystems-and-biodiversity, accessed on 31 May 2020.
93. World Health Organization (WHO), Air pollution, who.int/health-topics/air-pollution#tab=tab_1, accessed on 31 May 2020.
94. World Health Organization (WHO), Air pollution and child health: Prescribing clean air, advance copy, 2018.

Resources

95. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Crude Oil and Petroleum Product Terminals, 2007.
96. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Liquefied Natural Gas Facilities, 2017.
97. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Natural Gas Processing, 2017.
98. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Offshore Oil and Gas Development, 2015.
99. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Onshore Oil and Gas Development, 2017.
100. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Petroleum Refining, 2016.
101. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Retail Petroleum Networks, 2007.

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Topic 11.4 Biodiversity

Authoritative instruments

102. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Biodiversity, 2002.
103. Intergovernmental Panel on Climate Change (IPCC), Climate Change and Land – An IPCC Special Report on climate change, desertification, land degradation, sustainable land management, food security, and greenhouse gas fluxes in terrestrial ecosystems: Summary for Policymakers, 2019.

Additional references

104. N. B. Nutt, H. L. Beyer, et al., Biodiversity Risks from Fossil Fuel Extraction, Science, 2013.
105. Cross-Sector Biodiversity Initiative (CSBI), A cross-sector guide for implementing the Mitigation Hierarchy, 2015.
106. The Energy & Biodiversity Initiative (EBI), Integrating Biodiversity Conservation into Oil & Gas Development, 2003.
107. M. B. J. Harfoot, D. P. Tittensor, et al., Present and future biodiversity risks from fossil fuel exploitation, Conservation Letters, 2018.
108. International Finance Corporation (IFC), Guidance Note 6: Biodiversity Conservation and Sustainable Management of Natural Resources, 2019.
109. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservation and Sustainable Management of Natural Resources, 2012.
110. International Petroleum Industry Environmental Conservation Association (IPIECA), International Association of Oil & Gas Producers (IOGP), Biodiversity and ecosystem services fundamentals, 2016.
111. International Union for Conservation of Nature (IUCN), Issues Brief: Biodiversity offsets, iucn.org/resources/issues-briefs/biodiversity-offsets, accessed on 26 May 2021.
112. K. Leach, S. E. Brooks, and S. Blyth, Potential threat to areas of biodiversity importance from current and emerging oil and gas activities in Africa, 2016.
113. Organisation for Economic Co-operation and Development (OECD), Biodiversity Offsets: Effective Design and Implementation, 2016.
114. Pembina Institute, Fact sheet: Resource development in the North. Impacts of the cumulative effects of oil & gas, 2006.
115. United Nations Environment Programme (UNEP) and UN Environment Conservation Monitoring Center (UNEP-WCMC), Mainstreaming of Biodiversity into the Energy and Mining Sectors: An Information Document for the 21st Meeting of the Subsidiary Body on Scientific, Technical and Technological Advice (SBSTTA-21), 2017.
116. World Bank, Biodiversity Offsets: A User Guide, 2016.

Resources

117. Integrated Biodiversity Assessment Tool (IBAT) Alliance, Integrated Biodiversity Assessment Tool, ibat-alliance.org/, accessed on 2 June 2021.
118. International Council for Mining and Metals (ICMM), International Petroleum Industry Environmental Conservation Association (IPIECA), and Equator Principles, A cross-sector guide for implementing the Mitigation Hierarchy, 2017.
119. International Finance Corporation (IFC), Guidance Note 6: Biodiversity Conservation and Sustainable Management of Natural Resources, 2019.
120. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservation and Sustainable Management of Natural Resources, 2012.

Topic 11.5 Waste

Additional references

122. Alberta Energy Regulator, Tailings, aer.ca/providing-information/by-topic/tailings, accessed on 31 May 2020.
123. Alberta Government, Lower Athabasca Region: Tailings Management Framework for the Mineable Athabasca Oil Sands, 2015.
124. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding the Extractive Industries, 2017.
125. Canada's Oil Sands, Tailings Ponds, capp.ca/explore/tailings-ponds/, accessed on 31 May 2020.
126. Circle Economy, The Circularity Gap Report, 2019.
127. European Commission, Mining waste, ec.europa.eu/environment/topics/waste-and-recycling/mining-waste_en, accessed on 31 May 2020.
128. International Association of Oil & Gas Producers (IOGP), Drilling Waste Management Technology Review, 2016.
129. International Association of Oil & Gas Producers (IOGP), Environmental management in Arctic oil & gas operations: Good practice guide, 2013.
130. International Association of Oil & Gas Producers (IOGP), Guidelines for waste management with special focus on areas with limited infrastructure, 2008.
131. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Crude Oil and Petroleum Product Terminals, 2007.
132. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Gas Distribution Systems, 2007.
133. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Liquefied Natural Gas Facilities, 2017.
134. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Mining, 2007.
135. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Natural Gas Processing, 2017.
136. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Offshore Oil and Gas Development, 2015.
137. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Onshore Oil and Gas Development, 2007.
138. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Petroleum Refining, 2016.
139. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Retail Petroleum Networks, 2007.
140. International Petroleum Industry Environmental Conservation Association (IPIECA), Petroleum refinery waste management and minimization, 2014.
141. Union of Concerned Scientists (UCS), The Hidden Cost of Fossil Fuels, 2008, ucsusa.org/resources/hidden-costs-fossil-fuels, accessed on 31 May 2020.
142. United Nations Development Programme (UNDP), Circular Economy Principles for NDCs and Long-term Strategies, 2019.
143. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.
144. United Nations Environment Programme Industry and Environment (UNEP IE), Environmental management in oil and gas exploration and production: An overview of issues and management approaches, 1997.
145. United States Environmental Protection Agency (US EPA), Management of Exploration, Development and Production Wastes: Factors Informing a Decision on the Need for Regulatory Action, 2019.

Resources

146. International Association of Oil & Gas Producers (IOGP), Drilling waste management technology review, 2016.
147. International Association of Oil & Gas Producers (IOGP), Guidelines for waste management with special focus on areas with limited infrastructure, 2008.
148. International Finance Corporation (IFC), Environmental, Health, and Safety Guidelines for Waste Management, 2007.

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Topic 11.6 Water and effluents

Additional references

151. L. Allen, M. Cohen, et al., 'Fossil Fuels and Water Quality', The World's Water Volume 7: The Biennial Report on Freshwater Resources, pp. 73-96, 2011.
152. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding the Extractive Industries, 2017.
153. International Energy Agency (IEA), Water Energy Nexus: Excerpt from the World Energy Outlook 2016, 2016.
154. International Energy Agency (IEA), 'Water for Energy', World Energy Outlook 2012, pp. 501-527, 2012.
155. S. Osborn, A. Vengosh, et al., Methane contamination of drinking water accompanying gas-well drilling and hydraulic fracturing, Proceedings of the National Academy of Sciences, 2011.
156. United Nations Conference on Trade and Development (UNCTAD), Commodities at a Glance: Special Issue on Shale Gas, 2017.
157. United Nations Environment Programme (UNEP), Towards a Pollution-Free Planet, 2017.
158. United States Environmental Protection Agency (US EPA), Hydraulic Fracturing for Oil and Gas: Impacts from the Hydraulic Fracturing Water Cycle on Drinking Water Resources in the United States, 2016.
159. United States Environmental Protection Agency (US EPA), Profile of the Fossil Fuel Electric Power Generation Industry, 1997.
160. United States Environmental Protection Agency (US EPA), Study of Oil and Gas Extraction Wastewater Management Under the Clean Water Act, EPA-821-R19-001, draft May 2019.
161. World Bank, Thirsty Energy (II): The Importance of Water for Oil and Gas Extraction, 2016.

Resources

162. International Council for Mining and Metals (ICMM), Water Stewardship Framework, 2014.
163. International Petroleum Industry Environmental Conservation Association (IPIECA), The IPIECA Water Management Framework for onshore oil and gas activities, 2013.

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Topic 11.7 Closure and rehabilitation

Authoritative instruments

164. International Maritime Organization (IMO), Guidelines and Standards for the Removal of Offshore Installations and Structures on the Continental Shelf and in the Exclusive Economic Zone (EEZ), 1989.
165. United Nations (UN), United Nations Convention on the Law of the Sea (UNCLOS III), 1982.

Additional references

166. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding the Extractive Industries, 2017.
167. Environmental Protection Authority (EPA Western Australia), Environmental Factor Guideline: Benthic Communities and Habitats, 2016.
168. International Association of Oil & Gas Producers (IOGP), Decommissioning of offshore concrete gravity-based structures (CGBS) in the OSPAR maritime area/other global regions IOGP Report 484, 2018.
169. International Association of Oil & Gas Producers (IOGP), Overview of International Offshore Decommissioning Regulations – Volume 1: Facilities IOGP Report 584, 2017.
170. International Association of Oil & Gas Producers (IOGP), Overview of International Offshore Decommissioning Regulations – Volume 2: Wells Plugging & Abandonment IOGP Report 585, 2017.
171. Merriam-Webster, Benthic, merriam-webster.com/dictionary/benthic, accessed on 26 May 2021.
172. Trevisanut, 'Decommissioning of Offshore Installations: A Fragmented and Ineffective International Regulatory Framework', The Law of the Seabed, pp. 431-453, 2020.
173. United Nations Environment Programme Industry and Environment (UNEP IE), Environmental management in oil and gas exploration and production: An overview of issues and management approaches, 1997.
174. World Bank, Towards Sustainable Decommissioning and Closure of Oil Fields and Mines: A Toolkit to Assist Government Agencies, 2010.

Resources

175. International Petroleum Industry Environmental Conservation Association (IPIECA), Oil and gas industry guidance on voluntary sustainability reporting, 3rd ed., 2015.
176. United Nations, Guidance Note on the Tax Treatment of Decommissioning for the Extractive Industries, 2016.

Topic 11.8 Asset integrity and critical incident management

Additional references

177. Alberta Energy Regulator, Tailings, aer.ca/providing-information/by-topic/tailings, accessed on 31 May 2020.
178. Alberta Government, Lower Athabasca Region: Tailings Management Framework for the Mineable Athabasca Oil Sands, 2015.
179. American Petroleum Institute (API), Recommended Practice 754: Process Safety Performance Indicators For The Refining And Petrochemical Industries, updated periodically.
180. Australian National University (ANU) and Investor Group on Climate Change (IGCC), Assessing Climate Change Risks and Opportunities, Oil and Gas Sector, 2013.
181. Canada's Oil Sands, Tailings Ponds, capp.ca/explore/tailings-ponds/, accessed on 31 May 2020.
182. M. Christou and M. Konstantinidou, Safety of offshore oil and gas operations: Lessons from past accident analysis, 2012.
183. Environmental Defense Fund (EDF), Why are natural gas leaks a problem?, edf.org/climate/methanemaps/leaks-problem, accessed on 31 May 2020.
184. International Association of Oil & Gas Producers (IOGP), Asset integrity: the key to managing major incident risks, 2018.
185. International Association of Oil & Gas Producers (IOGP), Process safety: recommended practice on key performance indicators, 2018.
186. International Council on Mining and Metals (ICMM), United Nations Environment Programme (UNEP), and Principles for Responsible Investment (PRI), Global Industry Standard on Tailings Management, 2020.
187. Organisation for Economic Co-operation and Development (OECD), Guidance on Developing Safety Performance Indicators Related to Chemical Accident Prevention, Preparedness and Response for Industry, 2008.
188. Pipeline and Hazardous Materials Safety Administration (PHMSA), Pipeline Incident 20 Year Trends, phmsa.dot.gov/data-and-statistics/pipeline/pipeline-incident-20-year-trends, accessed on 31 May 2020.
189. R. Sullivan, D. Russell, et al., Managing the Unavoidable: Investment implications of a changing climate, 2019.
190. UK Health and Safety Executive, Step-By-Step Guide to Developing Process Safety Performance Indicators, 2006.
191. United Nations Environment Programme Industry and Environment (UNEP IE), Environmental management in oil and gas exploration and production: An overview of issues and management approaches, 1997.
192. United States Environmental Protection Agency (US EPA), Oil and Natural Gas Sector Leaks, 2014.
193. T. Williams, Pipelines: Environmental Considerations, Ottawa, Canada, Library of Parliament, 2012.

Resources

194. American Petroleum Institute (API), Recommended Practice 754: Process Safety Performance Indicators For The Refining And Petrochemical Industries, updated periodically.
195. International Council on Mining and Metals (ICMM), United Nations Environment Programme (UNEP), and Principles for Responsible Investment (PRI), Global Industry Standard on Tailings Management, 2020.
196. International Petroleum Industry Environmental Conservation Association (IPIECA), Oil and gas industry guidance on voluntary sustainability reporting, 3rd ed., 2015.
197. United Nations Environment Programme (UNEP), International Council on Mining and Metals (ICMM), and Principles for Responsible Investment (PRI), Global Industry Standard on Tailings Management, 2020.

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Topic 11.9 Occupational health and safety

Additional references

198. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas and Mining Extractive Industries: A Women's Human Rights Report, 2019.
199. Canadian Centre for Occupational Health and Safety (CCOHS), Cold Environments: Working in the Cold, ccohs.ca/oshanswers/phys_agents/cold_working.html, accessed on 31 May 2020.
200. Health and Safety Executive (HSE), Biological hazards, hse.gov.uk/offshore/biological-hazards.htm, accessed on 31 May 2020.
201. Health and Safety Executive (HSE), Heat stress, hse.gov.uk/temperature/heatstress/, accessed on 31 May 2020.
202. International Association of Oil & Gas Producers (IOGP), Safety performance indicators – 2018 data – Fatal incident reports, 2018.
203. International Labour Organization (ILO), Current and future skills, human resources development and safety training for contractors in the oil and gas industry, 2012.
204. International Labour Organization (ILO), Oil and gas production and oil refining sector, ilo.org/global/industries-and-sectors/oil-and-gas-production-oil-refining/lang--en/index.htm, accessed on 31 May 2020.
205. International Labour Organization (ILO), Social dialogue and industrial relations issues in the oil industry, 2009.
206. International Labour Organization (ILO), Working Paper No. 276: Working conditions of contract workers in the oil and gas industries, 2010.
207. International Labour Organization (ILO), Working towards sustainable development: Opportunities for decent work and social inclusion in a green economy, 2012.
208. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry Environmental Conservation Association (IPIECA), Health leading performance indicators, updated annually.
209. International Petroleum Industry Environmental Conservation Association (IPIECA), Human Rights Training Tool, 3rd ed., 2014.
210. International Petroleum Industry Environmental Conservation Association (IPIECA) and International Association of Oil & Gas Producers (IOGP), Managing psychosocial risks on expatriation in the oil and gas industry, 2013.
211. Occupational Safety and Health Administration (OSHA), Health and Safety Risks for Workers Involved in Manual Tank Gauging and Sampling at Oil and Gas Extraction Sites, 2016.
212. Occupational Safety and Health Administration (OSHA) US Department of Labor, Hydrogen Sulfide: Hazards, osha.gov/hydrogen-sulfide, accessed on 31 May 2020.
213. Occupational Safety and Health Administration (OSHA) US Department of Labor, Silica, Crystalline: Health Effects, osha.gov/silica-crystalline, accessed on 31 May 2020.
214. World Health Organization (WHO), Preventing Disease through Healthy Environments: Exposure to Benzene: A Major Public Health Concern, 2010.
215. Wipro, Safety and Health Management in Oil and Gas Industry, wipro.com/oil-and-gas/safety-and-health-management-system-in-oil-and-gas-industry, accessed on 31 May 2020.
216. World Nuclear Association, Naturally-Occurring Radioactive Materials, 2019, world-nuclear.org/information-library/safety-and-security/radiation-and-health/naturally-occurring-radioactive-materials-norm.aspx, accessed on 31 May 2020.

Resources

217. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry Environmental Conservation Association (IPIECA), Health management in the oil and gas industry, 2019.
218. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry Environmental Conservation Association (IPIECA), Health Performance Indicators: A guide for the oil and gas industry, 2007.
219. International Association of Oil & Gas Producers (IOGP) – International Petroleum Industry Environmental Conservation Association (IPIECA), Performance indicators for fatigue risk management systems, 2012.

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Topic 11.10 Employment practices

Authoritative instruments

220. International Labour Organization (ILO), Maritime Labour Convention, 2006.
221. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.

Additional references

222. C. Forde, R. MacKenzie, et al., Good industrial relations in the oil industry in the United Kingdom, 2005.
223. C. Hidalgo, K. Peterson, et al., Extracting with Purpose: Creating Shared Value in the Oil and Gas and Mining Sectors’ Companies and Communities, 2015.
224. Industrial Global Union, Nigerian oil and gas unions fight against precarious work, 8 August 2017, industrial-union.org/nigerian-oil-and-gas-unions-fight-against-precarious-work, accessed on 31 May 2020.
225. Industrial Global Union, Norwegian oil company DNO targeted by unions, 12 January 2017, industrial-union.org/norwegian-oil-company-dno-targeted-by-unions, accessed on 31 May 2020.
226. Industrial Global Union, Shell's hidden shame: Contract workers on the poverty line in Nigeria, 5 December 2018, industrial-union.org/shells-hidden-shame-contract-workers-on-the-poverty-line-in-nigeria, accessed on 31 May 2020.
227. Industri Energi, The strike is necessary to level out differences in the oil industry, 7 October 2016, industrienergi.no/nyhet/the-strike-is-necessary-to-level-out-differences-in-the-oil-industry/, accessed on 31 May 2020.
228. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights, 2017.
229. International Finance Corporation (IFC), IPIECA, and United Nations Development Programme (UNDP), Mapping the oil and gas industry to the Sustainable Development Goals: An Atlas, 2017.
230. International Labour Organization (ILO), Social dialogue and industrial relations issues in the oil industry: Report for discussion at the Tripartite Meeting on Promoting Social Dialogue and Good Industrial Relations from Oil and Gas Exploration and Production to Oil and Gas Distribution, 2009.
231. F. Todd, What are the pros and cons of automation in the oil and gas industry?, 19 March 2019, nsenergybusiness.com/features/oil-and-gas-automation, accessed on 31 May 2020.
232. S. Tordo, M. Warner, et al., Local Content Policies in the Oil and Gas Sector, 2013.
233. United Steelworkers (USW), National Oil Bargaining Talks Break Down: USW Calls for Work Stoppage at Nine Oil Refineries, Plants, 1 February 2015, usw.org/news/media-center/releases/2015/national-oil-bargaining-talks-break-down-usw-calls-for-work-stoppage-at-nine-oil-refineries-plants, accessed on 31 May 2020.

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Topic 11.11 Non-discrimination and equal opportunity

Additional references

234. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas and Mining Extractive Industries: A Women's Human Rights Report, 2019.
235. The Boston Consulting Group (BCG) and World Petroleum Council, Untapped Reserves: Promoting Gender Balance in Oil and Gas, 2017.
236. Business & Human Rights Resource Centre (BHRRC), Azerbaijan: Abuses by oil companies include workplace discrimination, illegal termination of contracts, health & safety violations, sexual harassment, environmental pollution, say NGO reports; includes company comments, business-humanrights.org/en/latest-news/azerbaijan-abuses-by-oil-companies-include-workplace-discrimination-illegal-termination-of-contracts-health-safety-violations-sexual-harassment-environmental-pollution-say-ngo-reports-includes-company-comments/, accessed on 31 May 2020.
237. Digby Brown Solicitors, Oil and Gas contract restrictions removed after discrimination employment advice, digbybrown.co.uk/clients-we-have-helped/oil-and-gas-contract-restrictions-removed-after-discrimination-employment, accessed on 31 May 2020.
238. N. Hill, A. Alcock, and I. Hussey, How gender and race shape experiences of work in Alberta's oil industry, parklandinstitute.ca/how_gender_and_race_shape_experiences_of_work_in_albertas_oil_industry, accessed on 31 May 2020.
239. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights, 2017.
240. International Labour Organization (ILO), Current and future skills, human resources development and safety training for contractors in the oil and gas industry, 2012.
241. International Labour Organization (ILO), Social dialogue and industrial relations issues in the oil industry, 2009.
242. Iraqi Center for Policy Analysis & Research (ICPAR), Institutional Discrimination in Iraq's Oil and Gas Sector, researchgate.com/2Pp306, accessed on 31 May 2020.
243. J. Soper, Ghanaian Workers Fight Pay Discrimination, pulitzercenter.org/stories/ghanaian-workers-fight-pay-discrimination, accessed on 31 May 2020.
244. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights Guidance Tool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31 May 2020.

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Topic 11.12 Forced labor and modern slavery

Authoritative instruments

245. International Labour Organization (ILO) Convention 29, Forced Labor Convention, 1930.

Additional references

246. EarthRights International, Total Impact: The Human Rights, Environmental, and Financial Impacts of Total and Chevron's Yadana Gas Project in Military-Ruled Burma (Myanmar), 2009.
247. Fédération Internationale pour les Droits Humains (FIDH), Info Birmanie, la Ligue des droits de l'Homme et la FIDH dénoncent l'accord intervenu entre Total et Sherpa, 2005.
248. Global Slavery Index, 'Global Findings', Global Slavery Index 2018, pp. 24-45.
249. GRI, Responsible Labor Initiative, Advancing modern slavery reporting to meet stakeholder expectations, 2019.
250. International Labour Organization (ILO), Labour Migration in the Arab States, ilo.org/beirut/areasofwork/labour-migration/WCMS_514910/lang--en/index.htm, accessed on 31 May 2020.
251. International Labour Organization (ILO) and Walk Free Foundation, Global Estimates of Modern Slavery: Forced Labour and Forced Marriage, 2017.
252. International Transport Workers' Federation (ITF), ITF and Malaysia Seven crew dismayed by delay, itfglobal.org/en/news/itf-and-malaysia-seven-crew-dismayed-delay, accessed on 31 May 2020.
253. National Union of Rail, Maritime and Transport Workers (RMT), Modern day slavery charge made by RMT, rmt.org.uk/news/modern-day-slavery-charge-made-by-rmt/, accessed on 31 May 2020.
254. UNICEF, Oil and Gas Scoping Paper, 2015.

Resources

255. GRI, Responsible Labor Initiative, Advancing modern slavery reporting to meet stakeholder expectations, 2019.

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Topic 11.13 Freedom of association and collective bargaining

Authoritative instruments

256. International Labour Organization (ILO), 386th Report of the Committee on Freedom of Association, 2018.

Additional references

257. M. Carpenter, Restrictions on freedom of association potential powder keg for oil companies, maplecroft.com/insights/analysis/restrictions-on-freedom-of-association-potential-powder-keg-for-oil-companies/, accessed on 31 May 2020.
258. I. Graham, International Labour Organization (ILO), Working conditions of contract workers in the oil and gas industries, 2010.
259. IndustrialAll, Nigerian oil and gas unions fight against precarious work, industrial-union.org/nigerian-oil-and-gas-unions-fight-against-precarious-work, accessed on 31 May 2020.
260. International Trade Union Confederation (ITUC), ITUC Global Rights Index: The World's Worst Countries for Workers, 2016.
261. International Trade Union Confederation (ITUC), Saudi Arabia bans trade unions and violates all international labour standards, ituc-csi.org/saudi-arabia-bans-trade-unions-and?lang=en, accessed on 31 May 2020.
262. United States Central Intelligence Agency (CIA), Country comparison: Crude oil: Exports, cia.gov/the-world-factbook/field/crude-oil-exports/country-comparison, accessed on 31 May 2020.

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Topic 11.14 Economic impacts

Authoritative instruments

263. Organisation for Economic Co-operation and Development (OECD), OECD Principles for Private Sector Participation in Infrastructure, 2007.

Additional references

264. Bill & Melinda Gates Foundation, Paper 7: Leveraging extractive industries for skill development to maximize sustainable growth and employment, 2015.
265. C. Sigam and L. Garcia, Extractive industries: Optimizing the value retention in host countries, 2012.
266. Extractives Industries Transparency Initiative (EITI), Social and economic spending: The impact of the extractive industries on economic growth and social development, eiti.org/social-economic-spending, accessed on 31 May 2020.
267. International Petroleum Industry Environmental Conservation Association (IPIECA), Local content: A guidance document for the oil and gas industry, 2nd ed., 2016.
268. J.-F. Mercure, H. Pollitt, et al., 'Macroeconomic impacts of stranded fossil fuels assets', Nature Climate Change, vol. 8, pp. 588-593, 2018, nature.com/articles/s41558-018-0182-1, accessed on 31 May 2020.
269. Organisation for Economic Co-operation and Development (OECD), Collaborative Strategies for In-Country Shared Value Creation, 2016.
270. K. Storey, 'Fly-in/Fly-out: Implications for Community Sustainability', Sustainability, vol. 2, pp. 1161-1181, 2010.
271. United Nations Office for Disaster Risk Reduction (UNISDR), 'Words into Action Guidelines: National Disaster Risk Assessment', Special Topics, Direct and Indirect Economic Impact, 2017.

Resources

272. International Petroleum Industry Environmental Conservation Association (IPIECA), Local content: A guidance document for the oil and gas industry, 2nd ed., 2016.

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Topic 11.15 Local communities

Authoritative instruments

273. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.

Additional references

274. Cordaid, Informing Local Communities, Civil Society and Local Government about Oil & Gas: A Practical Guide on Technical Aspects, 2016.
275. Cordaid, When Oil, Gas or Mining Arrives in Your Area: Practical Guide for Communities, Civil Society and Local Government on the Social Aspects of Oil, Gas and Mining, 2016.
276. E&P Forum and United Nations Environment Programme Industry and Environment (UNEP IE), Environmental management in oil and gas exploration and production: An overview of issues and management approaches, 1997.
277. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights, 2017.
278. International Finance Corporation (IFC), Unlocking Opportunities for Women and Business: A Toolkit of Actions and Strategies for Oil, Gas, and Mining Companies, 2018, ifc.org/wps/wcm/connect/topics_ext_content/ifc_external_corporate_site/gender+at+ifc/resources/unlocking-opportunities-for-women-and-business, accessed on 31 May 2020.
279. International Finance Corporation (IFC), International Petroleum Industry Environmental Conservation Association (IPIECA), and United Nations Development Programme (UNDP), Mapping the oil and gas industry to the sustainable development goals: An atlas, 2017.
280. International Finance Corporation (IFC), Guidance Note 4: Community Health, Safety, and Security, 2012.
281. International Finance Corporation (IFC), Performance Standard 4: Community Health, Safety, and Security, 2012.
282. Oil and Gas Accountability Project (OGAP), Oil and Gas At Your Door? A Landowner's Guide to Oil and Gas Development, 2nd ed., 2005.
283. Oxfam International, Position Paper on Gender Justice and the Extractive Industries, 2017.
284. R. Schultz, R. Skoumal, et al., 'Hydraulic Fracturing-Induced Seismicity', Reviews of Geophysics, vol. 58, 12 June 2020.
285. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights Guidance Tool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31 May 2020.

Resources

286. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights, 2017.
287. International Finance Corporation (IFC), Guidance Note 4: Community Health, Safety, and Security, 2012.

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Topic 11.16 Land and resource rights

Authoritative instruments

290. European Union and UN Interagency Framework Team for Preventive Action, Toolkit and Guidance for Preventing and Managing Land and Natural Resources Conflict: Land and Conflict, 2012.
291. Organisation for Economic Co-operation and Development (OECD), Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractives Sector, 2015.

Additional references

292. Avocats Sans Frontières, Human Rights Implications of Extractive Industry Activities in Uganda: A Study of the Mineral Sector in Karamoja and the Oil Refinery in Bunyoro, 2014.
293. P. D. Cameron and M. C. Stanley, Oil, Gas, and Mining: A Sourcebook for Understanding the Extractive Industries, 2017.
294. Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES), Report of the Plenary of the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services on the work of its seventh session, 2019.
295. International Council on Mining & Metals (ICMM), Land Acquisition and Resettlement, 2015.
296. International Finance Corporation (IFC), Good Practice Handbook: Land Acquisition and Resettlement (draft), 2019.
297. International Finance Corporation (IFC), Guidance Note 5, Land Acquisition and Involuntary Resettlement, 2012.
298. International Finance Corporation (IFC), Performance Standard 5, Land Acquisition and Involuntary Resettlement, 2012.
299. International Finance Corporation (IFC), Guidance Note 8: Cultural Heritage, 2012.
300. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2012.
301. International Petroleum Industry Environmental Conservation Association (IPIECA) and International Association of Oil & Gas Producers (IOGP), Key questions in managing social issues in oil & gas projects, 2002.
302. Pensamiento y Acción Social (PAS) and L. Turriago, 'Caso El Hatillo: El reasentamiento como la legalización del despojo y el acaparamiento de las tierras por el modelo extractivista', pas.org.co/hatillo-despojo-extractivista, accessed on 1 June 2020.
303. United Nations Human Rights Office of the High Commissioner (OHCHR), Land and Human Rights, ohchr.org/EN/Issues/Land/Pages/LandandHumanRightsIndex.aspx, accessed on 31 May 2020.
304. F. Vanclay, 'Project-induced displacement and resettlement: from impoverishment risks to an opportunity for development?', Impact Assessment and Project Appraisal Journal, vol. 35, pp. 3-21, 2017, DOI: 10.1080/14615517.2017.1278671.
305. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights Guidance Tool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31 May 2020.

Resources

306. Institute for Human Rights and Business (IHRB) and Shift, Oil and Gas Sector Guide on Implementing the UN Guiding Principles on Business and Human Rights, 2017.
307. International Finance Corporation (IFC), Good Practice Handbook: Land Acquisition and Resettlement (draft), 2019.
308. International Finance Corporation (IFC), Guidance Note 5, Land Acquisition and Involuntary Resettlement, 2012.
309. International Finance Corporation (IFC), Performance Standard 5, Land Acquisition and Involuntary Resettlement, 2012.
310. International Finance Corporation (IFC), Guidance Note 8: Cultural Heritage, 2012.
311. International Finance Corporation (IFC), Performance Standard 8: Cultural Heritage, 2012.
312. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights Guidance Tool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31 May 2020.

Topic 11.17 Rights of indigenous peoples

Authoritative instruments

313. International Labour Organization (ILO) Convention 169, Indigenous and Tribal Peoples Convention, 1989.
314. United Nations (UN), United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), 2007.

Additional references

315. The Advocates for Human Rights, Promoting Gender Diversity and Inclusion in the Oil, Gas, and Mining Extractive Industries, 2019.
316. Amnesty International, Inter-American Court ruling marks key victory for indigenous peoples, amnesty.org/en/press-releases/2012/07/ecuador-inter-american-court-ruling-marks-key-victory-indigenous-peoples-20/, accessed on 31 May 2020.
317. Amnesty International, Out of sight, out of mind: Gender, indigenous rights, and energy development in Northeast British Columbia, Canada, 2016.
318. A. Anongos, D. Berezhkov, et al., Pitfalls and pipelines: Indigenous peoples and extractive industries, 2012.
319. J. Burger, Indigenous peoples, extractive industries and human rights, 2014.
320. European Parliament, Committee on Foreign Affairs, Report on Violation of the Rights of Indigenous Peoples in the World, including Land Grabbing, 2018.
321. G. Gibson, K. Yung, et al. with Lake Babine Nation and Nak'azdli Whut'en, Indigenous communities and industrial camps: Promoting healthy communities in settings of industrial change, 2017.
322. Global Witness, Defenders of the earth: Global killings of land and environmental defenders in 2016, 2017.
323. N. Hill, A. Alcock, and I. Hussey, How gender and race shape experiences of work in Alberta's oil industry, parklandinstitute.ca/how_gender_and_race_shape_experiences_of_work_in_albertas_oil_industry, accessed on 31 May 2020.
324. Indigenous Environmental Network, Native Leaders Bring Attention to Impact of Fossil Fuel Industry on Missing and Murdered Indigenous Women and Girls, popularresistance.org/native-leaders-bring-attention-to-impact-of-fossil-fuel-industry-on-missing-and-murdered-indigenous-women-and-girls, accessed on 27 May 2021.
325. International Finance Corporation (IFC), Guidance Note 7: Indigenous Peoples, 2012.
326. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples, 2012.
327. International Finance Corporation (IFC), Projects and People: A Handbook for Addressing Project Induced In-Migration, 2009.
328. International Petroleum Industry Environmental Conservation Association (IPIECA), Free, prior and informed consent (FPIC) toolbox, 2018.
329. International Petroleum Industry Environmental Conservation Association (IPIECA), Indigenous Peoples and the oil and gas industry: context, issues and emerging good practice, 2012.
330. United Nations Global Compact, A Business Reference Guide: United Nations Declaration on the Rights of Indigenous Peoples, 2013.
331. B. McIvor, First Peoples Law, Essays in Canadian Law and Decolonization, 2018.
332. T. Perreault, Natural Gas, Indigenous Mobilization and the Bolivian State, 2008.
333. United Nations Department of Economic and Social Affairs (UN DESA), Report of the international expert group meeting on extractive industries, Indigenous Peoples' rights and corporate social responsibility, 2009.
334. United Nations Economic and Social Council (UN ECOSOC), Combating violence against indigenous women and girls: article 22 of the United Nations Declaration on the Rights of Indigenous Peoples: Report of the international expert group meeting, 2012.
335. United Nations Human Rights Council (HRC), Report of the Special Rapporteur on the rights of indigenous peoples, James Anaya Extractive industries and indigenous peoples, 2013.

Resources

336. Equator Principles, EP4, 2020.
337. International Finance Corporation (IFC), Guidance Note 7: Indigenous Peoples, 2012.
338. International Finance Corporation (IFC), Performance Standard 7: Indigenous Peoples, 2012.

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Topic 11.18 Conflict and security

Authoritative instruments

339. European Union and United Nations Interagency Framework Team for Preventive Action, Toolkit and Guidance for Preventing and Managing Land and Natural Resources Conflict: Extractive Industries and Conflict, 2012.
340. Office of the High Commissioner for Human Rights (OHCHR), Basic Principles on the Use of Force and Firearms by Law Enforcement Officials, 1990.
341. Office of the High Commissioner for Human Rights (OHCHR), Code of Conduct for Law Enforcement Officials, 1979.
342. Voluntary Principles on Security and Human Rights, Voluntary Principles on Security and Human Rights, 2000.

Additional references

343. Institute for Human Rights and Business (IHRB), From Red to Green Flags: The Corporate Responsibility to Respect Human Rights in High-Risk Countries, 2011.
344. Geneva Centre for the Democratic Control of Armed Forces (DCAF), International Committee of the Red Cross (ICRC), Addressing Security and Human Rights Challenges in Complex Environments: Toolkit, 3rd ed., 2015.
345. Global Compact Network Canada, Auditing Implementation of Voluntary Principles on Security and Human Rights, 2016.
346. International Alert, Human rights due diligence in conflict-affected settings: Guidance for extractive industries, 2018.
347. International Association of Oil & Gas Producers (IOGP), Conducting security risk assessments (SRA) in dynamic threat environments, 2016.
348. International Association of Oil & Gas Producers (IOGP), Integrating security in major projects – principles and guidelines, 2014.
349. International Association of Oil & Gas Producers (IOGP), Security management system – Processes and concepts in security management, 2014.
350. International Council on Mining & Metals (ICMM), International Committee of the Red Cross (ICRC), International Finance Corporation (IFC), and International Petroleum Industry Environmental Conservation Association (IPIECA), Voluntary Principles on Security and Human Rights: Implementation Guidance Tools, 2011.
351. International Petroleum Industry Environmental Conservation Association (IPIECA), Guide to Operating in Areas of Conflict, 2008.
352. K. Neu and D. Avant, Overview of the relationship between PMSCs and extractive industry companies from the Private Security Events Database, 2019.
353. Office of the High Commissioner for Human Rights (OHCHR), Call for submissions: the relationship between private military and security companies and extractive industry companies from a human rights perspective in law and practice, 2019.
354. Office of the High Commissioner for Human Rights (OHCHR), Private military and security companies in extractive industries – impact on human rights, 2017.
355. United Nations Environment Programme (UNEP), From Conflict to Peacebuilding: The Role of Natural Resources and the Environment, 2009.
356. United Nations Environment Programme Financial Initiative (UNEP FI), Human Rights Guidance Tool for the Financial Sector, Oil and Gas, unepfi.org/humanrightstoolkit/oil.php, accessed on 31 May 2020.

Resources

357. International Alert, Human rights due diligence in conflict-affected settings: Guidance for extractive industries, 2018.
358. International Council on Mining & Metals (ICMM), International Committee of the Red Cross (ICRC), International Finance Corporation (IFC), and International Petroleum Industry Environmental Conservation Association (IPIECA), Voluntary Principles on Security and Human Rights: Implementation Guidance Tools, 2011.

Topic 11.19 Anti-competitive behavior

Additional references

359. European Commission, Case AT.39816: Upstream Gas Supplies in Central and Eastern Europe, 2018.
360. International Trade Center (ITC), Combating Anti-Competitive Practices: A Guide for Developing Economy Exporters, 2012.
361. Organisation for Economic Co-operation and Development (OECD), Cartels and anti-competitive agreements, oecd.org/competition/cartels/, accessed on 31 May 2020.
362. Vinson & Elkins, 2018 Energy and Chemicals Antitrust Report, 2019.

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Topic 11.20 Anti-corruption

Authoritative instruments

363. Organisation for Economic Co-operation and Development (OECD), Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and Related Documents, 1997.

Additional references

364. Ernst & Young (EY), Managing bribery and corruption risks in the oil and gas industry, 2014.
365. Extractives Industries Transparency Initiative (EITI), Disclosing beneficial ownership: The key to fighting corruption, 2017.
366. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.
367. Financial Action Task Force (FATF), FATF guidance: Politically exposed persons (recommendations 12 and 22), 2013.
368. Global Witness, Shell knew: Emails show senior executives at UK's biggest company knew it was party to a vast bribery scheme, globalwitness.org/en/campaigns/oil-gas-and-mining/shell-knew/, accessed on 31 May 2020.
369. International Monetary Fund (IMF), Fiscal Transparency Initiative: Integration of Natural Resource Management Issues, 2019.
370. M. Martini and Transparency International, Local content policies and corruption in the oil and gas industry, 2014.
371. Natural Resource Governance Institute (NRGI), Beneath the Surface: The Case for Oversight of the Extractive Industry Suppliers, 2020.
372. Natural Resource Governance Institute (NRGI), Twelve Red Flags: Corruption Risks in the Award of Extractive Sector Licenses and Contracts, 2017.
373. Organisation for Economic Co-operation and Development (OECD), Corruption in the Extractive Value Chain: Typology of Risks, Mitigation Measures and Incentives, 2016.
374. Organisation for Economic Co-operation and Development (OECD), OECD Foreign Bribery Report: An Analysis of the Crime of Bribery of Foreign Public Officials, 2014.
375. Transparency International, Corruption Perceptions Index 2018, 2018.
376. A. Sayne, A. Gillies, and A. Watkins, Twelve Red Flags: Corruption Risks in the Award of Extractive Sector Licenses and Contracts, 2017.
377. E. Westenberg and A. Sayne, Beneficial Ownership Screening: Practical Measures to Reduce Corruption Risks in Extractives Licensing, 2018.
378. A. Williams and K. Dupuy, Deciding over nature: Corruption and environmental impact assessments, 2016.

Resources

379. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.

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Topic 11.21 Payments to governments

Authoritative instruments

380. European Parliament, Directive 2013/34/EU of the European Parliament and the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, 2013.
381. Organisation for Economic Co-operation and Development (OECD), Inclusive Framework on Base Erosion and Profit Shifting, Action 13 Country-by-Country Reporting, oecd.org/tax/beps/beps-actions/action13, accessed on 1 June 2020.

Additional references

382. Extractives Industries Transparency Initiative (EITI), Nigeria EITI: Making transparency count, uncovering billions, 2012.
383. Extractives Industries Transparency Initiative (EITI), Project-level reporting in the extractive industries, 2018.
384. Extractives Industries Transparency Initiative (EITI), Guidance note 26 – Reporting on first trades in oil, 2017.
385. Extractives Industries Transparency Initiative (EITI), Reporting Guidelines for companies buying oil, gas and minerals from governments, 2020.
386. Extractives Industries Transparency Initiative (EITI), Upstream Oil, Gas, and Mining State-Owned Enterprises, Governance Challenges and the Role of International Reporting Standards in Improving Performance, 2018.
387. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.
388. Global Witness, Shell knew: Emails show senior executives at UK's biggest company knew it was party to a vast bribery scheme, globalwitness.org/en/campaigns/oil-gas-and-mining/shell-knew/, accessed on 31 May 2020.
389. International Monetary Fund (IMF), Fiscal Transparency Code (FTC), Pillar IV on natural resource revenue management, 2019.
390. P. Peretti, Transparency in the First Trade, 2019.
391. PricewaterhouseCoopers (PwC), Financial reporting in the oil and gas industry: International Financial Reporting Standards, 2017.
392. A. Sayne, A. Gillies, and A. Watkins, Twelve Red Flags: Corruption Risks in the Award of Extractive Sector Licenses and Contracts, 2017.
393. Tax Justice and Extractive Transparency: Two faces of the same coin, pwyp.org/pwyp-resources/tax-justice-extractive-transparency-two-faces-coin/, accessed on 19 February 2021.
394. Transparency International, Under the Surface: Looking into Payments by Oil, Gas and Mining Companies to Governments, 2018.

Resources

395. Extractives Industries Transparency Initiative (EITI), Reporting Guidelines for companies buying oil, gas and minerals from governments, 2020.
396. Extractives Industries Transparency Initiative (EITI), The EITI Standard, 2019.

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Topic 11.22 Public policy

Additional references

397. Australasian Centre for Corporate Responsibility (ACCR), Policies – BHP, 2017.
398. D. Coady, I. Parry, et al., Global Fossil Fuel Subsidies Remain Large: An Update Based on Country-Level Estimates, 2019.
399. N. Graham, S. Daub, and B. Carroll, Mapping Political Influence: Political donations and lobbying by the fossil fuel industry in BC, 2017.
400. S. Hayer, Fossil Fuel Subsidies, 2017.
401. InfluenceMap, Big Oil's Real Agenda on Climate Change, influencemap.org/report/How-Big-Oil-Continues-to-Oppose-the-Paris-Agreement-38212775968a21196dea3b76220bddc, accessed on 31 May 2020.
402. InfluenceMap, Climate Lobbying: How Companies Really Impact Progress on Climate, 2016, influencemap.org/climate-lobbying, accessed on 31 May 2020.
403. InfluenceMap, Trade association and climate: Shareholders make themselves heard, May 2018, influencemap.org/report/Trade-associations-and-climate-shareholders-make-themselves-heard-cf9db750c4e25556fa0b4af41852c23, accessed on 31 May 2020.
404. C. Koplow, C. Lin, et al., Mapping the Characteristics of Producer Subsidies: A review of pilot country studies, 2010.
405. J. Levin, We stopped the oil and gas industry from gutting Canada's environmental laws, environmentaldefence.ca/2019/06/27/we-stopped-the-oil-gas-industry-from-gutting-canadas-environmental-laws/, accessed on 2 June 2021.
406. Organisation for Economic Co-operation and Development (OECD), Anti-corruption & Integrity Hub, Lobbying,