Ipieca guidance

Ipieca guidance, sustainability reporting guidance for the oil and gas industry

Ipieca is the global oil and gas association dedicated to advancing environmental and social performance across the energy transition.

Further information on Ipieca can be found here.

Legend:
AR – Annual Report 2025
Website – Website
Summary – 2025 Climate and Sustainability Summary
IndicatorsLocationOmissions
Module 2: Governance and business ethics (2025)
GOV-1: Governance approach
C1, C2, C3, C4, C5, A1, A2, A3, A4, A5, A6, A7AR, Website 
GOV-2: Management systems
C1, C2, C3, C4AR, Website 
A1, A3, A4, A5Website 
GOV-3: Preventing corruption
C1, C3AR, Website 
C2, C4, A2Website 
GOV-4: Transparency of payments to host governments
C1, C2, C3, C4, A1, A2, A3, A4Website 
GOV-5: Public advocacy and lobbying
C1, C2, A1, A3 AR, Website 
Module 3: Climate change and energy (2025)
CCE-1: Climate governance and strategy
C1, C3, A3, A4AR, Website 
C2AR 
C4Website, Summary 
A1AR, Summary 
A2Website 
CCE-2: Climate risk and opportunities
C1, A1, A2AR 
C2AR, Website, Summary 
C3, C4Website, Summary 
CCE-3: Lower-carbon technology
C1AR, Website, Summary 
C2AR, Summary 
A1, A5, A8 Summary 
A2AR 
A3, A6, A7 Website 
CCE-4: Greenhouse gas emissions
C1, C2, C3, C4, A1, A2, A3, A7Website 
CCE-5: Methane emissions
C1AR, Website 
C2AR, Website, Summary 
A1AR, Summary 
A2, A3, A4 Website, Summary 
CCE-6: Energy use
C1 Not reported
C2AR, Website, Summary 
A2Website, Summary 
CCE-7: Flaring gas
C1, C4, A3Website 
C2 Not reported
C3, C5Website, Summary 
Module 4: Environment (2025)
ENV-1: Freshwater
C1, C2, C3, C4, A10Website 
C5 Not reported
ENV-2: Discharge to water
C1Website 
C2 Not applicable
ENV-3: Biodiversity policy and strategy
C1, C2, C3Website 
ENV-4: Protected and priority areas for biodiversity conservation
C1, C2Website 
ENV-5: Emissions to air
C1, C2, A3Website 
ENV-6: Spills to the environment
C1, C2, C4Website 
C3 Not applicable
ENV-7: Material management
C1, C2, C3Website 
ENV-8: Decommissioning
C1, C2, A1, A2, A3Website 
A4AR 
Module 5: Safety, health and security (2025)
SHS-1: Safety, health and security engagement
C1, C2, C3, A1, A2, A3AR, Website 
SHS-2: Workforce and community health
C1, C2, C3 AR, Website 
A4AR 
SHS-3: Occupational injury and illness incidents
C1, C2, C4, A1, A2, A3Website 
C3, C4AR, Website 
SHS-4: Transport safety
C1, C2, C3 Not applicable
SHS-5: Product stewardship
C1, C2, C3 Not applicable
SHS-6: Process safety
C1, C2, C3, A3, A4AR, Website 
C4Website 
SHS-7: Security risk management
C3Website 
C1, C2, A1, A2, A3 Not reported
Module 6: Social (2025)
SOC-1: Human rights due diligence
C2, C3, C4, C5, A1, A2, A3Website 
C1 Not reported
SOC-2: Suppliers and human rights management
C1, C2, A1, A2, A3, A4Website 
SOC-3: Security and human rights
C1, C2, C3, A1, A2, A3, A4Website 
SOC-4: Site-based labour practices and worker accommodation
C1, C2, C3 Not reported
A5Website 
SOC-5: Workforce diversity and inclusion
C1, C2, C3, A1, A2, A4Website 
A3 Not reported
C1, C2, A1, A4Website 
SOC-7: Workforce training and development
C1, C2, A1, A2Website 
SOC-8: Workforce non-retaliation and grievance mechanisms
C1 Not reported
SOC-9: Local community impacts and engagement
C1, C2, C3, A1, A2, A3Website 
SOC-10: Engagement with Indigenous peoples
C1, A1, A2, A3Website 
SOC-11: Land acquisition and involuntary resettlement
C1, C2 Not applicable
SOC-12: Community grievance mechanisms
C1, C2, A1Website 
SOC-13: Social investment
C1, C2, A1, A3, A5Website 
SOC-14: Local procurement and supplier development
C1, A1, A2, A3, A5, A6, A7, A8Website 
SOC-15: Local hiring practices
A1, A2, A3Website 
C1 Not reported
SOC-16: Just transition policy, strategy, management and engagement
C1, C2, A1, A3,Website 
C3, C4 Not reported

Sustainability links

Click the links below to navigate through to more sustainability pages.

Environment
Social
Governance
Our stakeholders
Sustainability frameworks and supporting information
Sustainability Databook
Last updated: 24/02/2026 7:19:42 AM