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Oil and gas industry guidance on voluntary sustainability reporting (3rd edition)

September 2015

Revision - December 2016

Table 8 on page 148-155 which cross-references the 2015 indicators in this third edition of the Guidance against the current GRI G4 indicators was revised to reflect further work by IPIECA and GRI on mapping between the Guidance and the GRI G4 Guidelines.


Sustainability reporting is an important way for companies in the oil and gas sector to engage with stakeholders and help foster informed dialogue and understanding.

This Guidance is a reference tool aimed at helping company sustainability managers, communications professionals and environmental, health and safety or socio-economic specialists to develop corporate level reporting for internal and external stakeholder audiences. It can be used to report performance to different audiences in different ways—for activities in a single country, for large projects or for a single operation.

The Guidance covers a range of sustainability issues relevant to the oil and gas industry, based on industry consensus, together with input from an independent panel of stakeholders with expertise in the sector and sustainability reporting. It is applicable across the entire spectrum of the oil and gas industry’s activities, from extraction and transformation of natural resources to supply of energy and other essential products to customers globally.

The Guidance provides two types of assistance by helping companies decide:

  • ‘how’ to report, by describing a process for reporting; and
  • ‘what’ to report, by providing options for developing the content of the report
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