Calendar24 February 2026

The Ipieca annual reporting survey provides an overview of the industry’s sustainability reporting practices in terms of sustainability topics, governance, process, regulatory landscape and use of frameworks. It also allows companies to learn from their peers and improves industry communication around sustainability issues.

Key findings

88%
of respondents use the Ipieca-API-IOGP Sustainability reporting guidance to inform their reporting
98%
of respondents produce a report disclosing sustainability information

73% of companies’ sustainability information comes in a standalone report

50% of companies’ sustainability information is included in their annual reports

Additionally, 8 companies have their sustainability information in both

70%
Sustainability reporting is mandatory (either in full or partially) for more than 70% of the respondents
43%
plan to transition away from the traditional reports towards digital or web-based formats
80%
of respondents report to or reference the UN Sustainable Development Goals in their reports

Respondents felt their company’s activities/ contributions were most significant in relation to: SDG13 –Climate action, SDG7 –Affordable and clean energy, SDG8 –Decent work and economic growth

Top three
important sustainability topics:

1. Climate change and energy, 2. Occupational health and safety, 3. Process safety and asset integrity

Top three
sustainability topics that the respondents anticipate will have increasing significance over the next 3-5 years:

1. Climate change mitigation (GHG emissions), 2. Human rights (communities, own workforce, supply chain) 3. Due diligence in the supply chain

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