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Public review period | Sustainability reporting guidance update

October 2019

IPIECA, API and IOGP have been providing sustainability reporting guidance for the oil and gas industry since 2005, with updates issued in 2010 and 2015. The fourth edition of the Sustainability reporting guidance for the oil and gas industry will be launched in 2020.

The draft of the 2020 Guidance is available to download and is now open to public review.

If you would like to provide any feedback on the 2020 Guidance draft, please fill in the online form which will be open until 22 November 2019.

About the Guidance:

The Guidance provides a robust, industry-developed framework to help companies shape the structure and content of their sustainability reporting. It supports companies across our industry globally to improve the quality and consistency of their sustainability reporting, and is particularly helpful for new reporters.

The 2020 update has been developed through a cross-industry working group of Subject Matter Experts (SMEs), together with reflections from an independent panel with expertise in sustainability reporting practices relating to the industry.

Key changes to the 2020 update of the Guidance:

  • Creation of six modules (Reporting process; Governance and business ethics; Climate change and energy; Safety, health and security; Environment; Social), instead of previous guidance on the reporting process and three issue categories (Environmental, Health and Safety, and Social and Economic). A modular structure will enable more flexible updates when necessary, rather than the previous 5-year cycle, enabling the industry to better respond to and reflect changes in good reporting practices.
  • New module on ‘Governance and business ethics’, building on previous content on governance and management systems and incorporating material on business ethics and transparency.
  • New and updated 'Introduction' sections in each module, providing context and background for new reporters.
  • Addition of ‘key points to address’ sections within each module, to give more concise and practical guidance about what a user’s report narrative should contain. The text reflects new reporting frameworks, external initiatives such as the UN Sustainable Development Goals, legislative changes (such as modern slavery legislation in several jurisdictions), and trends such as increased investor interest and pressure relating to Environment, Social and Governance (ESG) issues.
  • Simplification of the reporting elements within each indicator to two tiers: ‘Core’, and ‘Additional’ from three previously ‘Common’, ‘Supplemental’ and ‘Other’.

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