PIR2022 -Ipieca Sustainability Reporting Guidance for the Oil and Gas Industry

Governance and Business Ethics
Governance and management systems	GOV-1: Governance approach	Commitment to Governance, pages 176-205
Governance and management systems	GOV-2: Management systems	Creating Sustainable Value through Responsible Governance, pages 85-86, 89-91 Delivering Net Zero, pages 96-98, 103-106 Thriving with Nature, pages 120-123, 129 Fostering a Just Transition, pages 134, 137, 143, 159 Corporate Governance at PETRONAS, pages 176-205
Business ethics and transparency	GOV-3: Preventing corruption	Commitment to Governance, pages 202-205
Business ethics and transparency	GOV-4: Transparency of payments to host governments	Executive Vice President and Group Chief Financial Officer’s Letter, page 24
Climate Change and Energy
Climate strategy and risk	CCE-1: Climate governance and strategy	Delivering Net Zero, page 95
Climate strategy and risk	CCE-2: Climate risk and opportunities	Risks Linked to Creating Value, page 41 Delivering Net Zero, pages 95-98
Technology	CCE-3: Lower carbon technology	PETRONAS Energy Transition Strategy, page 29 New Business, pages 70-77 Net Zero Carbon Emissions, pages 78-81
Emissions	CCE-4: Greenhouse gas (GHG) emissions	Delivering Net Zero, pages 92-111 Sustainability Key Performance Data, pages 163-169
Emissions	CCE-5: Methane emissions	Delivering Net Zero, pages 100-101, 107-110 Sustainability Key Performance Data, pages 164-165
Energy use	CCE-6: Energy use	Delivering Net Zero, pages 103-105 Sustainability Key Performance Data, pages 168
Flaring	CCE-7: Flared gas	Delivering Net Zero, pages 102-103, 107-109 Sustainability Key Performance Data, pages 165-166
Environment
Water	ENV-1: Freshwater	Thriving with Nature, pages 120-121 Sustainability Key Performance Data, page 170
Water	ENV-2: Discharges to water	Sustainability Key Performance Data, page 170
Biodiversity	ENV-3: biodiversity policy and strategy	Thriving with Nature, pages 113-117
Biodiversity	ENV-4: Protected and priority areas for biodiversity conservation	Thriving with Nature, pages 113-114
Air emissions	ENV-5: Emissions to air	Thriving with Nature, pages 119-120 Sustainability Key Performance Data, page 170
Spills	ENV-6: Spills to the environment	Thriving with Nature, page 122 Sustainability Key Performance Data, page 170
Materials management	ENV-7: Materials management	Thriving with Nature, pages 118-119, 124-129 Sustainability Key Performance Data, page 170
Decommissioning	ENV-8: Decommissioning	Thriving with Nature, pages 128-129
Safety, health and security
Workforce protection	SHS-1: Safety, health and security engagement	Risks Linked to Creating Value, page 42 Creating Sustainable Value through Responsible Governance, pages 85-89 Fostering a Just Transition, pages 159-162
	SHS-2: Workforce health	Risks Linked to Creating Value, page 42 Creating Sustainable Value through Responsible Governance, pages 85-89 Fostering a Just Transition, pages 138, 159-162
	SHS-3: Occupational injury and illness incidents	Creating Sustainable Value through Responsible Governance, pages 85-89 Sustainability Key Performance Data, page 171
Product health, safety and environmental risk	SHS-5: Product stewardship	Thriving with Nature, page 123
Process safety	SHS-6: Process safety	Creating Sustainable Value through Responsible Governance, pages 85-89 Sustainability Key Performance Data, page 171
Security	SHS-7: Security risk management	Risks Linked to Creating Value, page 42 Creating Sustainable Value through Responsible Governance, pages 90-91 Fostering a Just Transition, pages 134, 137
Social
Human rights management	SOC-1: Human rights due diligence	Fostering a Just Transition, pages 132-138
	SOC-2: Suppliers and human rights	Fostering a Just Transition, pages 132-143, 145-146 Sustainability Key Performance Data, page 175
	SOC-3: Security and human rights	Fostering a Just Transition, pages 134-137, 143 Sustainability Key Performance Data, page 175
Labour practices	SOC-4: Site-based labour practices and worker accommodation	Fostering a Just Transition, pages 134-135, 139-141, 147-148 Sustainability Key Performance Data, pages 173, 175
	SOC-5: Workforce diversity and inclusion	Fostering a Just Transition, pages 150-152, 160 Sustainability Key Performance Data, page 172 Corporate Governance at PETRONAS, page 191
	SOC-6: Workforce engagement	Engaging with Stakeholders, page 57 Fostering a Just Transition, pages 152, 160
	SOC-7: Workforce training and development	Fostering a Just Transition, pages 131, 142-143, 146-147, 150-158 Sustainability Key Performance Data, page 175
	SOC-8: Workforce non-retaliation and grievance mechanisms	Fostering a Just Transition, pages 139-140
Community engagement	SOC-9: Local community impacts and engagement	Engaging with Stakeholders, page 59 Fostering a Just Transition, pages 135-137
	SOC-10: Indigenous peoples	Fostering a Just Transition, page 137
	SOC-11: Land acquisition and involuntary resettlement	Fostering a Just Transition, pages 138
	SOC-12: Community grievance mechanisms	Fostering a Just Transition, pages 139-141
	SOC-13: Social investment	Chairman's Letter, pages 14-17 Executive Vice President and Group Chief Financial Officer’s Letter, page 24 Vice President and Group Chief Sustainability Officer’s Letter, page 28 Engaging with Stakeholders, page 59 Thriving with Nature, pages 117, 127 Fostering a Just Transition, pages 144, 157-158 Sustainability Key Performance Data, page 175
Local content	SOC-14: Local procurement and supplier development	Engaging with Stakeholders, page 58 Fostering a Just Transition, pages 145-146
Local content	SOC-15: Local hiring practices	Fostering a Just Transition, pages 150-152, 160 Sustainability Key Performance Data, page 172