ipieca_sustainability-guide_2020_mod5-shs.pdfVIP专享VIP免费原创优质

Advancingenvironmentalandsocialperformanceacrossoilandgaswww.ipieca.orgModule5Safety,HealthandSecuritySustainabilityreportingguidancefortheoilandgasindustryMarch2020LegalnoteThisvoluntaryguidancedocument(Guidance)isdesignedtoserveasaresourceforinterestedcompanies;theindicatorsandinformationreferencedinthisworkdonotestablishanindustrystandardastothenatureofacompany’spublicreportingpractice.TherecommendationsinthisGuidanceonhowtoreportonaparticularissueareaddressedtothosecompanieswhochoosetovoluntarilyincludethatissueintheirsustainabilityreportingandtermssuchas’thereportingcompanyshould…’aretobeunderstoodinthissense.Thetermsanddefinitionsusedinthisdocumentarenotnecessarilythesameastermsanddefinitionsusedinvariousstatutes,rules,codesorotherlegaldocuments.Usersandreadersofthisdocumentshouldrefertorelevantlegalsourcesorconsulttheirownlegalcounselforexplanationsastohowthetermsanddefinitionsusedinthisdocumentmaydifferfromthelegaltermsanddefinitions(e.g.spillsandhazardouswastes)usedintheirparticularareasofoperation.Anythinginthisdocumentregardingvoluntaryreportingofindicatorsisnotintendedtoimplythatanyoftheindicatorsarerequiredtobereportedunderanynational,localorotherlaw.Furthermore,itisnotintendedtoserveasasubstituteforapplicablepublicreportingrequirementsandregulations.Anycompanyreporterthathasaquestionastowhetherornotreportsthatfollowtheinformationcontainedhereinwillmeetanyspecificreportingrequirementsapplicabletotheirparticularoperationsshouldconsultwiththereporter’sownlegalcounsel.AcautionarystatementregardingperformanceindicatorsAggregated,company-level,non-financialperformancedata,developedusingtheindicatorsinthisGuidance,canbeinformativeforcomparingrelativeperformanceamongdifferentcompanies,suchasbenchmarkingsafetyincidentstatisticsacrosstheoilandgasindustry.Acompanycanusesuchcomparisonstoevaluateitsownperformancerelativetopeers,andidentifyareasforpotentialimprovement.However,limitationstocomparabilityexistduetovariousfactorsincludingthedifferentmethodscompaniesmayusetomeasure,normalizeandreportspecificindicators.AlthougheffortshavebeenmadethroughouttheGuidancetoimprovecomparability,reportusersareadvisedtoexercisecautionwhenusingdatafromsustainabilityreportstocompareperformance.Forexample,comparingtwocompaniesthatreportgreenhousegasemissionsonadifferentbasis(e.g.equitysharevs.operated)couldbemisleadingregardingactualperformance.Specificindicatorsfromsimilaroperationscansometimesbeusefullycomparedtohelpperformancemanagement.However,thecompany-level,aggregatedatatypicallyreportedinsustainabilityreportsmaynotprovideadequatecomparabilityforsomemetrics.WherethisGuidancementionscomparability,itisnotintendedtoimplythatdatainsustainabilityreports,andthereforecompanies’performance,arealwaysdirectlycomparable.Furthermoreandseparatefromcompanysustainabilityreporting,industryassociationsandothersmaychoosetoimplementspecificperformancebenchmarkingstudies,whichmaybuildupontheindicatorsinthisGuidance.©IPIECA/API/IOGP2020Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recordingorotherwise,withoutthepriorconsentofIPIECA,APIandIOGP.IOGPReport437Module5Safety,healthandsecurityStructureoftheguidanceTheGuidanceinitsentiretyismadeupofthefollowinginter-connectedmodules.Allmodules,exc...