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Oil and Gas Industry Guidance onVoluntary Sustainability Reporting
Using Environmental, Health & Safety, Socialand Economic Performance Indicators
April 2005
International Petroleum IndustryEnvironmental Conservation Association
Initiative
endorsed by:
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Table of ContentsForeword 1
Acknowledgements 2
Section 1 Purpose and Key Considerations 5
Section 2 Principles and General Guidance 9
Section 3 Environmental Performance Indicators 19
Section 4 Health and Safety Performance Indicators 35
Section 5 Social Responsibility Performance Indicators 41
Section 6 Economic Performance Indicators 54
Section 7 Normalization Factors 60
Section 8 Glossary 62
Section 9 References and Additional Source Materials 67
Oil and Gas Industry Guidance on VoluntarySustainability Reporting
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JCRTF Representative Company/Institution Additional Subgroup Participation
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Legal Note:
This voluntary guidance document is designed to serve as a resource for interested companies;
the indicators and information referenced in this work do not establish an industry standard as to
the nature of a companys public reporting practice.
The terms and definitions used in this document are not necessarily the same as terms and
definitions used in various statutes, rules, codes or other authoritative legal documents. Users
and readers of this document should refer to relevant legal sources or consult their own legal
counsel for explanations as to how the terms and definitions used in this document may differ
from the legal terms and definitions (e.g., spills and hazardous wastes) used in their particular
areas of operation. Anything in this document regarding voluntary reporting of indicators is not
intended to imply that any of the indicators are required to be reported under any national, local
or other law. Furthermore, it is not intended to serve as a substitute for existing public reporting
requirements and regulations. Any company reporter that has a question as to whether or not
reports that follow the information contained herein will meet any specific reporting requirements
applicable to their particular operations should consult with the reporters own legal counsel.
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ENV1: Hydrocarbon Spills to the Environment
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ENV2: Controlled Discharges to Water
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ENVA1: Other Spills and Accidental Releases
ENVA2: Other Effluent Discharges
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ENVA3: Hazardous Waste
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ENVA4: Non-Hazardous Waste
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ENVA5: Recycled, Reused or Reclaimed Materials
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ENV3: Greenhouse Gas Emissions
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ENV4: Flared and Vented Gas
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ENVA6: Other Operational Air Emissions
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ENV5: Energy Use
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ENVA7: Fresh Water Use
ENVA8: New and Renewable Energy Resources
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ENV6: Environmental Management Systems
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ENVA9: Biodiversity
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H&S1: Health and Safety Management Systems
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H&S2: Employee Participation
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H&S3: Workforce Health
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H&S4: Occupational Injury and Illness Rates
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H&S5: Product-Related Health Risks
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SOC1: Human Rights
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SOC2: Bribery and Corruption
SOC3: Political Contributions
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SOCA1: Political Lobbying and Advocacy
SOC4: Non-Discrimination and Equal Opportunity
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SOCA2: Employee Satisfaction
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SOC5: Training and Development
SOC6: Non-retaliation & Grievance System
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SOCA3: Local Employment Opportunities
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SOC7: Labor Practices
SOC8: Community Relationships
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SOCA4: Social Investments
SOCA5: External Capacity Building
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SOCA6: Indigenous Communities
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SOCA7: Resettlement and Land Rights
SOC9: Security
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This guidance document recognizes that companies and governments use different accounting practices and
conventions, as well as different definitions for some financial terms. As a result, some indicators presented
in this section may not be comparable to those in other company sustainability reports. For example, certainfinancial measures defined under generally accepted accounting principles in the United States (U.S. GAAP) may
not be the same as those same measures as defined under international accounting standards (IAS). Likewise,
indicators that are not defined under any accounting standard (e.g., reserve life or reserve replacement rate)
and defined by each company may also be different and not comparable. Therefore, companies may choose
to footnote or otherwise highlight areas of data and information in their reports that may not be externally
comparable. It is also good practice in a sustainability report to provide brief explanations for the basis or
definitions of a companys reported financial and economic indicators.
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ECO1: Tax Expenses
ECO A1: Transparency of Payments
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ECO2: Dividends Paid Plus Share Repurchases
ECOA2: Payroll and Benefits
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ECO3: Capital Expenditures
ECOA3: Interest Paid
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