Disclosure | ||
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GRI 2: General Disclosures 2021 | ||
1. The organization and its reporting practices | ||
2-1 | Organizational details |
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2-2 | Entities included in the organization’s sustainability reporting | |
2-3 | Reporting period, frequency and contact point | |
2-4 | Restatements of information | No applicable item |
2-5 | External assurance | |
2. Activities and workers | ||
2-6 | Activities, value chain and other business relationships | |
2-7 | Employees |
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2-8 | Workers who are not employees | |
3. Governance | ||
2-9 | Governance structure and composition | |
2-10 | Nomination and selection of the highest governance body |
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2-11 | Chair of the highest governance body | |
2-12 | Role of the highest governance body in overseeing the management of impacts | |
2-13 | Delegation of responsibility for managing impacts | |
2-14 | Role of the highest governance body in sustainability reporting |
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2-15 | Conflicts of interest | |
2-16 | Communication of critical concerns | |
2-17 | Collective knowledge of the highest governance body | |
2-18 | Evaluation of the performance of the highest governance body | |
2-19 | Remuneration policies | |
2-20 | Process to determine remuneration | |
2-21 | Annual total compensation ratio | |
4. Strategy, policies and practices | ||
2-22 | Statement on sustainable development strategy | |
2-23 | Policy commitments | |
2-24 | Embedding policy commitments |
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2-25 | Processes to remediate negative impacts | |
2-26 | Mechanisms for seeking advice and raising concerns | |
2-27 | Compliance with laws and regulations | |
2-28 | Membership associations | |
5. Stakeholder engagement | ||
2-29 | Approach to stakeholder engagement | |
2-30 | Collective bargaining agreements | |
GRI 3: Material Topics 2021 | ||
3-1 | Process to determine material topics |
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3-2 | List of material topics |
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3-3 | Management of material topics |
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Disclosure | ||
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Economic | ||
GRI201: Economic Performance 2016 | ||
201-1 | Direct economic value generated and distributed | |
201-2 | Financial implications and other risks and opportunities due to climate change | |
201-3 | Defined benefit plan obligations and other retirement plans | |
201-4 | Financial assistance received from government | |
GRI 202: Market Presence 2016 | ||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | |
202-2 | Proportion of senior management hired from the local community | |
GRI 203: Indirect Economic Impacts 2016 | ||
203-1 | Infrastructure investments and services supported | |
203-2 | Significant indirect economic impacts | |
GRI 204: Procurement Practices 2016 | ||
204-1 | Proportion of spending on local suppliers | |
GRI 205: Anti-corruption 2016 | ||
205-1 | Operations assessed for risks related to corruption | |
205-2 | Communication and training about anti-corruption policies and procedures | |
205-3 | Confirmed incidents of corruption and actions taken | |
GRI 206: Anti-competitive Behavior 2016 | ||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
GRI 207: Tax 2019 | ||
207-1 | Approach to tax | |
207-2 | Tax governance, control, and risk management | |
207-3 | Stakeholder engagement and management of concerns related to tax | |
207-4 | Country-by-country reporting | |
Environmental | ||
GRI 301: Materials 2016 | ||
301-1 | Materials used by weight or volume | |
301-2 | Recycled input materials used | |
301-3 | Reclaimed products and their packaging materials | |
GRI 302: Energy 2016 | ||
302-1 | Energy consumption within the organization |
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302-2 | Energy consumption outside of the organization | |
302-3 | Energy intensity |
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302-4 | Reduction of energy consumption | |
302-5 | Reductions in energy requirements of products and services | |
GRI303: Water and Effluents 2018 | ||
303-1 | Interactions with water as a shared resource | |
303-2 | Management of water discharge-related impacts | |
303-3 | Water withdrawal | |
303-4 | Water discharge | |
303-5 | Water consumption | |
GRI 304: Biodiversity 2016 | ||
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
304-2 | Significant impacts of activities, products, and services on biodiversity | |
304-3 | Habitats protected or restored | |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |
GRI 305: Emissions 2016 | ||
305-1 | Direct (Scope 1) GHG emissions |
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305-2 | Energy indirect (Scope 2) GHG emissions |
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305-3 | Other indirect (Scope 3) GHG emissions |
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305-4 | GHG emissions intensity |
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305-5 | Reduction of GHG emissions |
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305-6 | Emissions of ozone-depleting substances (ODS) | |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
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GRI 306: Waste 2020 | ||
306-1 | Waste generation and significant waste-related impacts | |
306-2 | Management of significant waste-related impacts | |
306-3 | Waste generated | |
306-4 | Waste diverted from disposal | |
306-5 | Waste directed to disposal | |
GRI 307: Environmental Compliance 2016 | ||
307-1 | Non-compliance with environmental laws and regulations | |
GRI 308: Supplier Environmental Assessment 2016 | ||
308-1 | New suppliers that were screened using environmental criteria | |
308-2 | Negative environmental impacts in the supply chain and actions taken | |
Social | ||
GRI 401: Employment 2016 | ||
401-1 | New employee hires and employee turnover | |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | |
401-3 | Parental leave | |
GRI 402: Labor/Management Relations 2016 | ||
402-1 | Minimum notice periods regarding operational changes | |
GRI 403: Occupational Health and Safety 2018 | ||
403-1 | Occupational health and safety management system | |
403-2 | Hazard identification, risk assessment, and incident investigation | |
403-3 | Occupational health services | |
403-4 | Worker participation, consultation, and communication on occupational health and safety | |
403-5 | Worker training on occupational health and safety | |
403-6 | Promotion of worker health | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | |
403-8 | Workers covered by an occupational health and safety management system | |
403-9 | Work-related injuries | |
403-10 | Work-related ill health | |
GRI 404: Training and Education 2016 | ||
404-1 | Average hours of training per year per employee | |
404-2 | Programs for upgrading employee skills and transition assistance programs | |
404-3 | Percentage of employees receiving regular performance and career development reviews | |
GRI 405: Diversity and Equal Opportunity 2016 | ||
405-1 | Diversity of governance bodies and employees | |
405-2 | Ratio of basic salary and remuneration of women to men |
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GRI 406: Non-discrimination 2016 | ||
406-1 | Incidents of discrimination and corrective actions taken | No applicable item |
GRI 407: Freedom of Association and Collective Bargaining 2016 | ||
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
GRI 408: Child Labor 2016 | ||
408-1 | Operations and suppliers at significant risk for incidents of child labor | |
GRI 409: Forced or Compulsory Labor 2016 | ||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
GRI 410: Security Practices 2016 | ||
410-1 | Security personnel trained in human rights policies or procedures | |
GRI 411: Rights of Indigenous Peoples 2016 | ||
411-1 | Incidents of violations involving rights of indigenous peoples | No applicable item |
GRI 412: Human Rights Assessment 2016 | ||
412-1 | Operations that have been subject to human rights reviews or impact assessments | |
412-2 | Employee training on human rights policies or procedures | |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | |
GRI 413: Local Communities 2016 | ||
413-1 | Operations with local community engagement, impact assessments, and development programs | |
413-2 | Operations with significant actual and potential negative impacts on local communities | |
GRI 414: Supplier Social Assessment 2016 | ||
414-1 | New suppliers that were screened using social criteria | |
414-2 | Negative social impacts in the supply chain and actions taken | |
GRI 415: Public Policy 2016 | ||
415-1 | Political contributions | |
GRI 416: Customer Health and Safety 2016 | ||
416-1 | Assessment of the health and safety impacts of product and service categories | |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | |
GRI 417: Marketing and Labeling 2016 | ||
417-1 | Requirements for product and service information and labeling | |
417-2 | Incidents of non-compliance concerning product and service information and labeling | |
417-3 | Incidents of non-compliance concerning marketing communications | |
GRI 418: Customer Privacy 2016 | ||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |
GRI 419: Socioeconomic Compliance 2016 | ||
419-1 | Non-compliance with laws and regulations in the social and economic area |
Idemitsu Integrated Report | ||
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Topic 11.1 GHG emissions | ||
11.1.1 |
Management of material topics [Additional sector recommendations] |
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11.1.2 | Energy consumption within the organization |
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11.1.3 | Energy consumption outside of the organization | |
11.1.4 | Energy intensity |
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11.1.5 |
Direct (Scope 1) GHG emissions [Additional sector recommendations] |
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11.1.6 | Energy indirect (Scope 2) GHG emissions |
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11.1.7 | Other indirect (Scope 3) GHG emissions |
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11.1.8 | GHG emissions intensity |
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Topic 11.2 Climate adaptation, resilience, and transition | ||
11.2.1 |
Management of material topics [Additional sector recommendations]
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11.2.2 |
Financial implications and other risks and opportunities due to climate change [Additional sector recommendations]
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11.2.3 |
Reduction of GHG emissions [Additional sector recommendations]
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11.2.4 |
Describe the organization’s approach to public policy development and lobbying on climate change, including:
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Topic 11.3 Air emissions | ||
11.3.1 | Management of material topics |
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11.3.2 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
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11.3.3 |
Assessment of the health and safety impacts of product and service categories [Additional sector recommendations]
|
|
Topic 11.4 Biodiversity | ||
11.4.1 |
Management of material topics [Additional sector recommendations]
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11.4.2 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
11.4.3 |
Significant impacts of activities, products and services on biodiversity [Additional sector recommendations]
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11.4.4 |
Habitats protected or restored [Additional sector recommendations]
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11.4.5 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |
Topic 11.5 Waste | ||
11.5.1 | Management of material topics |
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11.5.2 | Waste generation and significant waste-related impacts | |
11.5.3 | Management of significant waste-related impacts | |
11.5.4 |
Waste generated [Additional sector recommendations]
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11.5.5 |
Waste diverted from disposal [Additional sector recommendations]
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11.5.6 |
Waste directed to disposal [Additional sector recommendations]
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Topic 11.6 Water and effluents | ||
11.6.1 | Management of material topics |
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11.6.2 | Interactions with water as a shared resource | |
11.6.3 | Management of water discharge-related impacts | |
11.6.4 | Water withdrawal | |
11.6.5 |
Water discharge [Additional sector recommendations]
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11.6.6 | Water consumption | |
Topic 11.7 Closure and rehabilitation | ||
11.7.1 | Management of material topics |
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11.7.2 |
Minimum notice periods regarding operational changes [Additional sector recommendations]
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11.7.3 | Programs for upgrading employee skills and transition assistance programs | |
11.7.4 |
List the operational sites that:
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11.7.5 | List the decommissioned structures left in place and describe the rationale for leaving them in place. | |
11.7.6 | Report the total monetary value of financial provisions for closure and rehabilitation made by the organization, including post-closure monitoring and aftercare for operational sites. | |
Topic 11.8 Asset integrity and critical incident management | ||
11.8.1 | Management of material topics |
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11.8.2 |
Significant spills [Additional sector recommendations]
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11.8.3 | Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of this total by business activity (e.g., exploration, development, production, closure and rehabilitation, refining, processing, transportation, storage). | |
11.8.4 | The following additional sector disclosures are for organizations with oil sands mining operations.
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No applicable item |
Topic 11.9 Occupational health and safety | ||
11.9.1 | Management of material topics |
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11.9.2 | Occupational health and safety management system | |
11.9.3 | Hazard identification, risk assessment, and incident investigation | |
11.9.4 | Occupational health services | |
11.9.5 | Worker participation, consultation, and communication on occupational health and safety | |
11.9.6 | Worker training on occupational health and safety | |
11.9.7 | Promotion of worker health | |
11.9.8 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | |
11.9.9 | Workers covered by an occupational health and safety management system | |
11.9.10 | Work-related injuries | |
11.9.11 | Work-related ill health | |
Topic 11.10 Employment practices | ||
11.10.1 | Management of material topics |
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11.10.2 | New employee hires and employee turnover | |
11.10.3 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | |
11.10.4 | Parental leave | |
11.10.5 | Minimum notice periods regarding operational changes | |
11.10.6 | Average hours of training per year per employee | |
11.10.7 | Programs for upgrading employee skills and transition assistance programs | |
11.10.8 | New suppliers that were screened using social criteria | |
11.10.9 | Negative social impacts in the supply chain and actions taken | |
Topic 11.11 Non-discrimination and equal opportunity | ||
11.11.1 | Management of material topics |
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11.11.2 | Proportion of senior management hired from the local community | |
11.11.3 | Parental leave | |
11.11.4 | Average hours of training per year per employee | |
11.11.5 | Diversity of governance bodies and employees | |
11.11.6 | Ratio of basic salary and remuneration |
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11.11.7 | Incidents of discrimination and corrective actions taken | No applicable item |
Topic 11.12 Forced labor and modern slavery | ||
11.12.1 | Management of material topics |
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11.12.2 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
11.12.3 | New suppliers that were screened using social criteria | |
Topic 11.13 Freedom of association and collective bargaining | ||
11.13.1 | Management of material topics | |
11.13.2 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
Topic 11.14 Economic impacts | ||
11.14.1 |
Management of material topics [Additional sector recommendations] |
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11.14.2 |
Direct economic value generated and distributed [Additional sector recommendations] |
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11.14.3 | Proportion of senior management hired from the local community | |
11.14.4 | Infrastructure investments and services supported | |
11.14.5 | Significant indirect economic impacts | |
11.14.6 | Proportion of spending on local suppliers | |
Topic 11.15 Local communities | ||
11.15.1 |
Management of material topics [Additional sector recommendations]
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11.15.2 | Operations with local community engagement, impact assessments, and development programs | |
11.15.3 |
Operations with significant actual and potential negative impacts on local communities [Additional sector recommendations] |
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11.15.4 |
Report the number and type of grievances from local communities identified, including:
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Topic 11.16 Land and resource rights | ||
11.16.1 |
Management of material topics [Additional sector recommendations]
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11.16.2 | List the locations of operations that caused or contributed to involuntary resettlement or where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected and restored. | |
Topic 11.17 Rights of indigenous peoples | ||
11.17.1 |
Management of material topics [Additional sector recommendations]
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11.17.2 |
Incidents of violations involving rights of indigenous peoples [Additional sector recommendations]
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No applicable item |
11.17.3 | List the locations of operations where indigenous peoples are present or affected by activities of the organization. | |
11.17.4 |
Report if the organization has been involved in a process of seeking free, prior and informed consent (FPIC) from indigenous peoples for any of the organization’s activities, including, in each case:
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Topic 11.18 Conflict and security | ||
11.18.1 |
Management of material topics [Additional sector recommendations]
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11.18.2 | Security personnel trained in human rights policies or procedures | |
Topic 11.19 Anti-competitive behavior | ||
11.19.1 | Management of material topics |
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11.19.2 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | No applicable item |
Topic 11.20 Anti-corruption | ||
11.20.1 |
Management of material topics [Additional sector recommendations]
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|
11.20.2 | Operations assessed for risks related to corruption | |
11.20.3 | Operations assessed for risks related to corruption | |
11.20.4 | Confirmed incidents of corruption and actions taken | No applicable item |
11.20.5 | Describe the approach to contract transparency, including:
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11.20.6 | List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers. | |
Topic 11.21 Payments to governments | ||
11.21.1 | Management of material topics |
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11.21.2 | Direct economic value generated and distributed | |
11.21.3 | Financial assistance received from government | |
11.21.4 | Approach to tax | |
11.21.5 | Tax governance, control, and risk management | |
11.21.6 | Stakeholder engagement and management of concerns related to tax | |
11.21.7 |
Country-by-country reporting [Additional sector recommendations]
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11.21.8 | For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, report:
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Topic 11.22 Public policy | ||
11.22.1 |
Management of material topics [Additional sector recommendations]
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11.22.2 | Political contributions |
Core Subjects and Issues | |
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Organizational governance | |
Human rights
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Labour practices
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Environment
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Fair operating practices
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Consumer issues
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Community involvement and development
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記載箇所 | ||
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OIL & GAS – REFINING & MARKETING | ||
Greenhouse Gas Emissions | ||
EM-RM-110a.1 | Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations |
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EM-RM-110a.2 | Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | |
Air Quality | ||
EM-RM-120a.1 | Air emissions of the following pollutants:
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EM-RM-120a.2 | Number of refineries in or near areas of dense population *Areas of dense population: Urban areas with a population of more than 50,000 |
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Water Management | ||
EM-RM-140a.1 |
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EM-RM-140a.2 | Number of incidents of non-compliance associated with water quality permits, standards, and regulations | |
Hazardous Materials Management | ||
EM-RM-150a.1 | Amount of hazardous waste generated, percentage recycled |
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EM-RM-150a.2 |
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Workforce Health & Safety | ||
EM-RM-320a.1 |
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EM-RM-320a.2 | Discussion of management systems used to integrate a culture of safety | |
Product Specifications & Clean Fuel Blends | ||
EM-RM-410a.1 |
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EM-RM-410a.2 | Total addressable market and share of market for advanced biofuels and associated infrastructure | |
Pricing Integrity & Transparency | ||
EM-RM-520a.1 | Total amount of monetary losses as a result of legal proceedings associated with price fixing or price manipulation | |
Management of the Legal & Regulatory Environment | ||
EM-RM-530a.1 | Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry | |
Critical Incident Risk Management | ||
EM-RM-540a.1 | Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) and lesser consequence (Tier 2) | |
EM-RM-540a.2 | Challenges to Safety Systems indicator rate (Tier 3) | |
EM-RM-540a.3 | Discussion of measurement of Operating Discipline and Management System Performance through Tier 4 Indicators | |
EM-RM-000.A | Refining throughput of crude oil and other feedstocks *The total volume of crude oil and other feedstocks processed in the refinery system during the reporting period |
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EM-RM-000.B | Refining operating capacity * Operating (or operable) capacity is the amount of capacity that, at the beginning of the period, is in operation; not in operation and not under active repair, but capable of being placed in operation within 30 days; or not in operation but under active repair that can be completed within 90 days. |