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Materiality Navigator·Oil and Gas

Which topics should you investigate first?

Choose a business model to see the candidate sustainability topics most likely to need investigation, and why. Then refine the shortlist, work through each topic and record a preliminary screening decision.

This is an industry-informed hypothesis. Your task is to test it against the organisation's impacts, dependencies, risks, opportunities and stakeholder evidence. Industry relevance does not make a topic material.

An aerial view of an offshore oil platform with a supply vessel alongside.
Step 1 Choose the business model you are screening

Candidate topics — Oil and Gas

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Control, treatment, storage, transfer and disposal of hazardous and special oilfield waste generated by drilling, completion, testing, subsea, workshop and decommissioning services.

How it shows up in this industry

Drilling fluids plants, shale shakers, centrifuges, cuttings dryers, well testing scopes, workshops, vessels, decommissioning support and reverse logistics generate used mud, drill cuttings, oily residues, spent filters, scrap tubulars, contaminated equipment and NORM scale requiring specialised handling and disposal.

Why it may be material

Waste handling and NORM management are inherent to drilling fluids, solids control, intervention, testing, decommissioning and backload operations. Failures can generate clean-up liabilities, disposal bottlenecks, regulatory penalties and loss of operator confidence.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach ecosystems.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees, Value chain workers.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Community engagement, grievance and impact records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Drilling fluids plants, mud tanks, shale shakers, centrifuges, cuttings dryers and laboratory testing facilities
  • Process-map item (assets): Digital drilling platforms, reservoir evaluation software, real-time operations centres and proprietary downhole tool designs
  • Process-map item (customers): National oil companies procuring integrated drilling, well construction and field maintenance services
  • Process-map item (customers): Independent exploration and production companies using contract drilling and completion crews

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees
  • Value chain workers

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection, containment and remediation of unintended hydrocarbon, chemical and firefighting-foam releases from refining, storage, distribution and retail assets.

How it shows up in this industry

Crude and refined products are handled through tank farms, floating-roof tanks, heated bitumen tanks, marine jetties, single-point moorings, pipeline connections, rail sidings, road tanker racks, retail forecourts and underground storage tanks. Releases of crude oil, petrol, diesel, MTBE, BTEX, PAHs, PFAS firefighting foams and oily runoff can create long-tail remediation obligations, contaminated land constraints and asset-retirement provisions.

Why it may be material

Spills, chronic leaks and legacy contamination directly affect liabilities, insurance, decommissioning provisions, asset values and permitting. Retail forecourt networks and old depots can generate widespread underground storage tank claims, while marine and coastal releases can create high compensation and clean-up costs.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach emergency responders.
  6. Potential effects may reach workers.
  7. Potential effects may reach future generations.
  8. Affected stakeholder groups identified in the source include Affected communities.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect access to finance, funding terms or the cost of capital.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Workforce, health and safety, engagement and grievance records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Crude oil and product storage tanks, including floating-roof tanks, spheres for LPG and heated bitumen tanks
  • Process-map item (assets): Retail forecourts with underground storage tanks, dispensers, car washes, convenience retail and electric vehicle charging points
  • Process-map item (emerging_pressures): Methane, VOC, benzene and fence-line monitoring expectations increasing scrutiny of tanks, wastewater systems and flares
  • Process-map item (emerging_pressures): Litigation and claims linked to climate disclosures, product emissions, contamination from underground tanks and community air quality
  • Process-map item (emerging_pressures): Digitalisation of trading, terminal automation and forecourt payments increasing cyber-security and operational resilience exposure

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection, response and remediation for unintended releases of oilfield service chemicals, fuels, muds, slurries, hydrocarbons and wastes during field, base and logistics-interface operations.

How it shows up in this industry

Service bases, pipe yards, quayside chemical storage, rig mobilisation, mud mixing, well testing, subsea intervention, offshore supply vessels and backload handling involve fuels, oils, brines, acids, biocides, cement slurry and oily wastes that can be released during transfer, storage or equipment failure.

Why it may be material

Oilfield services use and move large volumes of fluids and chemicals under temporary field and offshore conditions. Releases can trigger remediation liabilities, insurance claims, downtime, contract penalties, enforcement action and loss of access to sensitive basins.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach workers.
  6. Potential effects may reach contractors.
  7. Potential effects may reach emergency responders.
  8. Potential effects may reach Indigenous peoples.
  9. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  10. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Indigenous engagement, consent, grievance and impact records
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (customers): Decommissioning project owners needing plugging, abandonment, cutting, lifting and site remediation support
  • Process-map item (emerging_pressures): Tighter methane rules increasing demand for leak detection and repair while penalising service-related venting and flaring events
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work
  • Process-map item (external_impacts): Spills and leaks of drilling mud, hydrocarbons, cement slurry, acids, biocides and fuel contaminating soil, groundwater and marine waters

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection, response and remediation of unintended hydrocarbon and chemical releases to land, groundwater, surface water, wetlands, estuaries and coastal waters.

How it shows up in this industry

Crude oil, condensate, NGL, refined product and sour stream handling occurs through buried pipelines, trunklines, storage tanks, salt caverns, marine loading arms, rail racks and truck gantries. Corrosion, third-party damage, tank overfill, loading failures and cavern integrity problems can contaminate aquifers, rivers, wetlands, estuaries, shorelines and soils, including at historical terminal sites.

Why it may be material

Spills and legacy contamination generate remediation orders, natural resource damages, third-party claims, clean-up OPEX, provisions, insurance deductibles and market access delays. Ageing tanks, pipeline corrosion, loading failures and sensitive crossings make this a core midstream topic.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach emergency responders.
  7. Affected stakeholder groups identified in the source include Affected communities.
  8. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  7. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (customers): Fuel wholesalers, product marketers and airport fuel suppliers using terminal storage and loading services
  • Process-map item (emerging_pressures): Hydrogen, ammonia and captured carbon dioxide transport proposals creating repurposing questions for existing pipeline metallurgy, seals, compressors and rights of way

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Financial and environmental resilience of the upstream reserve base and development pipeline under energy transition pressures, including lower-demand scenarios, carbon-cost assumptions, field sanctioning discipline, development sequencing and credible transition planning.

How it shows up in this industry

Exploration and production companies commit large upfront capital through licence bidding, seismic interpretation, exploration drilling, reserve estimation, field development planning and final investment decisions. Long-lived reserves, production sharing contracts, offtake commitments and reserve-based lending are exposed to declining demand scenarios, carbon costs and lender restrictions on high-cost or high-emission fields.

Why it may be material

Reserve booking, depletion assumptions, commodity price assumptions and future development capital directly affect impairment testing, borrowing capacity and access to equity or debt. Weak transition planning can leave late-life or high-cost assets stranded and can undermine competitiveness in host-government approvals and partner selection.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach affected communities.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves
  • Process-map item (emerging_pressures): Declining long-term oil demand scenarios affecting reserve valuations, impairment testing and final investment decisions
  • Process-map item (emerging_pressures): Litigation and claims over climate attribution, misleading transition plans, spills and historic contamination
  • Process-map item (financial_channels): Reserve booking, depletion rates and commodity price assumptions driving revenue recognition, asset impairments and borrowing capacity
  • Process-map item (financial_channels): Access to licences, production sharing contracts, mineral rights and host government approvals determining future reserves

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Measured methane accountability for upstream exploration and production assets, including detection, quantification, repair verification and disclosure of methane releases from wells, compressors, tanks, process equipment, gathering infrastructure and offshore facilities.

How it shows up in this industry

Upstream assets include wellheads, tank batteries, compressors, dehydration units, sweetening equipment, gathering lines, offshore platforms and storage systems where fugitive methane can occur. Methane monitoring platforms, leak detection and repair, OGMP 2.0-style measurement and the EU Methane Regulation are shifting disclosure from estimates towards auditable site-level performance.

Why it may be material

Methane is moving from voluntary estimation to measured asset-level accountability. Public satellite and drone detection can expose super-emitter events at remote pads, gathering systems and offshore facilities, affecting financing, offtake, enforcement and reputation, while leak prevention can preserve saleable gas.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting to measured, site-level standards with tighter leak detection and repair obligations
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves
  • Process-map item (emerging_pressures): Restrictions on routine flaring and venting, with penalties, production curtailment or export access consequences
  • Process-map item (emerging_pressures): Use of satellites, drones and continuous sensors increasing public detectability of methane plumes and oil spills

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of methane leakage, venting, flaring, combustion greenhouse gas emissions, energy efficiency and drive electrification across pipelines, compressor stations, gas processing plants, fractionators, storage terminals and LNG infrastructure.

How it shows up in this industry

Oil and gas midstream operators handle methane-rich streams through gathering networks, compressor stations, amine treating, glycol dehydration, NGL recovery, storage tanks, LNG boil-off gas systems, flares, pneumatic devices and loading interfaces. Methane measurement, rapid leak repair, restrictions on routine venting and flaring, vapour recovery and electric-drive conversions directly affect emissions intensity, energy cost, retrofit CAPEX and access to low-emissions gas customers.

Why it may be material

Methane loss, deliberate venting, flaring and fuel gas combustion are central to midstream climate impact and are increasingly regulated through methane measurement, reporting and abatement requirements. The issue is also financially material through carbon pricing, methane fees, customer procurement standards, sustainability-linked finance and recoverability of abatement CAPEX in tariffs or contracts.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Gas gathering networks, field compressor stations and dehydration skids connecting upstream wells to processing plants
  • Process-map item (assets): Pump stations, compressor stations, metering stations, pressure reduction stations and custody transfer systems
  • Process-map item (assets): LNG liquefaction, storage, regasification and boil-off gas handling assets where operated as midstream infrastructure
  • Process-map item (customers): Upstream oil and gas producers requiring gathering, compression, treating and evacuation of production
  • Process-map item (emerging_pressures): Tightening methane measurement, reporting and abatement requirements, including satellite detection, continuous monitoring and lower leak thresholds

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention, detection, response and remediation of unintended releases of hydrocarbons, produced water, drilling fluids, chemicals and other contaminants from wells, tanks, flowlines, pipelines, offshore equipment and loading systems.

How it shows up in this industry

Upstream sites handle crude oil, condensate, natural gas liquids, produced water, drilling fluids, completion chemicals and sour fluids through wells, flowlines, risers, tanks, pipelines, marine terminals and truck loading racks. Leaks, corrosion failures, tank overflows, drilling fluid losses and historic site contamination can affect farms, wetlands, shorelines, seabeds and aquifers.

Why it may be material

Spills and contamination can trigger clean-up costs, compensation claims, fines, production stoppages, higher insurance premiums, loss of land access and impairment of late-life assets. Satellite, drone and community detection increases enforcement and reputational exposure.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach emergency responders.
  7. Potential effects may reach future generations.
  8. Affected stakeholder groups identified in the source include Affected communities.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  7. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What litigation or claims could change the topic's relevance?

Evidence to collect

  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (customers): Refineries buying crude oil and condensate through term contracts or spot cargoes
  • Process-map item (customers): Commodity traders and marketers aggregating crude, condensate, natural gas and natural gas liquids
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting to measured, site-level standards with tighter leak detection and repair obligations
  • Process-map item (emerging_pressures): Litigation and claims over climate attribution, misleading transition plans, spills and historic contamination
  • Process-map item (emerging_pressures): Use of satellites, drones and continuous sensors increasing public detectability of methane plumes and oil spills

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of energy use, greenhouse gas emissions, local combustion air pollutants and transition of oilfield service assets towards lower-emission service delivery.

How it shows up in this industry

Oilfield service providers operate diesel-intensive land rigs, offshore rigs, hydraulic fracturing pumps, coiled tubing units, seismic trucks, generators, offshore supply vessels and heavy-haul trucks. Operators increasingly use tender scoring for lower-carbon drilling, electrified fleets, dual-fuel engines and measured emissions data by job, well, vessel day or fracturing stage.

Why it may be material

Fuel combustion is embedded in mobilisation, drilling, completion, marine logistics and well testing. Fuel cost volatility, customer emissions scoring, carbon regulation and lender pressure can affect margins, utilisation, contract access and residual values for diesel-heavy assets.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach the atmosphere.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Hydraulic fracturing fleets including high-pressure pumps, blenders, hydration units, sand silos and data vans
  • Process-map item (assets): Cementing units, bulk cement plants, silos, mixing tanks and pressure-testing equipment
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (assets): Drilling fluids plants, mud tanks, shale shakers, centrifuges, cuttings dryers and laboratory testing facilities

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of routine air emissions from drilling, combustion, compression, flaring, storage, loading, dehydration and sweetening processes, including volatile organic compounds, nitrogen oxides, sulphur oxides, particulate matter, benzene and hydrogen sulphide.

How it shows up in this industry

Upstream sites operate drilling engines, generators, compressors, vapour-emitting tanks, crude stabilisation units, dehydration units, sweetening systems, flares and loading racks. Sour gas and sour crude can contain hydrogen sulphide, while condensate and light crude streams can contain volatile organic compounds including benzene.

Why it may be material

Routine air emissions affect permitting, abatement capital, worker exposure and community acceptance near well pads, tank batteries, terminals and processing facilities. Benzene, hydrogen sulphide and combustion pollutants are closely scrutinised around sour gas and light hydrocarbon operations.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Potential effects may reach contractors.
  5. Potential effects may reach ecosystems.
  6. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  7. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves
  • Process-map item (emerging_pressures): Restrictions on routine flaring and venting, with penalties, production curtailment or export access consequences
  • Process-map item (emerging_pressures): Water stress and local opposition limiting hydraulic fracturing, produced water disposal and new onshore drilling
  • Process-map item (external_impacts): Carbon dioxide and methane emissions from drilling, flaring, venting, compressors, engines and fugitive leaks
  • Process-map item (external_impacts): Noise, light, traffic and air pollution affecting nearby communities and wildlife during drilling and production campaigns

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Control and monitoring of routine refinery, terminal and forecourt air pollutants, including combustion emissions, tank vapours, benzene, VOCs and flare-related emissions.

How it shows up in this industry

Refineries and terminals include fired heaters, boilers, fluid catalytic cracking units, sulphur recovery units, sour water strippers, amine systems, flares, thermal oxidisers, floating-roof tanks, wastewater treatment plants, loading racks and forecourt vapour systems. These sources can emit NOx, SOx, particulate matter, carbon monoxide, VOCs and benzene, creating permit obligations and growing expectations for public fence-line monitoring near refinery clusters, tank farms and retail fuel networks.

Why it may be material

Air emission controls require continuing OPEX and CAPEX for combustion control, sulphur recovery, vapour recovery, flare minimisation and monitoring. Exceedances can trigger fines, permit tightening, community claims, litigation and reputational damage affecting site expansions and branded fuel sales.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach consumers.
  5. Potential effects may reach the atmosphere.
  6. Potential effects may reach ecosystems.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  8. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Consumer outcome, complaint and product-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of operational and sold-product greenhouse gas emissions and the strategic shift of refinery, terminal and forecourt portfolios towards lower-carbon fuels and mobility services.

How it shows up in this industry

Refining and marketing businesses operate fired heaters, hydrogen production units, catalytic cracking regenerators, cogeneration units and flares while selling petrol, diesel, jet fuel, marine fuels, LPG and petroleum coke through wholesale, aviation, marine, fleet-card and branded forecourt channels. Carbon pricing, renewable fuel obligations, sustainable aviation fuel mandates, electric vehicle uptake, low-emission zones and possible internal combustion engine phase-downs affect refinery utilisation, product slates, terminal throughput and forecourt asset values.

Why it may be material

This issue links large operational emissions and sold-product combustion to carbon costs, declining road-fuel demand, low-carbon fuel revenue, conversion CAPEX, impairment testing and access to transition finance. It is central to both environmental impact and the financial resilience of refining and marketing portfolios.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach consumers.
  5. Potential effects may reach downstream users.
  6. Potential effects may reach workers.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees.
  8. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Crude oil and product storage tanks, including floating-roof tanks, spheres for LPG and heated bitumen tanks
  • Process-map item (assets): Marine jetties, single-point moorings, pipeline connections, rail sidings, road tanker loading racks and bunkering facilities
  • Process-map item (assets): Product terminals and depots with blending, additive injection, vapour recovery and metering systems
  • Process-map item (assets): Retail forecourts with underground storage tanks, dispensers, car washes, convenience retail and electric vehicle charging points
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of hazardous refinery, terminal and forecourt waste streams, including classification, temporary storage, recovery, treatment, disposal and contractor oversight.

How it shows up in this industry

Refining produces spent catalysts from catalytic cracking, hydrotreating, reforming and sulphur recovery, plus tank bottoms, oily sludge, spent caustic, filter media, sour water treatment residues, contaminated soils and wastes from reverse logistics for slops, off-specification products and used lubricants. Waste costs depend on classification, metals content, sulphur, recoverability and the reliability of specialist hazardous waste contractors.

Why it may be material

Hazardous waste management creates recurring treatment and disposal OPEX, turnaround-related costs and liability exposure from improper handling. It also creates recovery opportunities where catalysts, sulphur-bearing streams or used lubricants can be regenerated or recycled safely.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach workers.
  5. Potential effects may reach contractors.
  6. Potential effects may reach affected communities.
  7. Potential effects may reach supply-chain workers.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Suppliers, Value chain workers.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases
  • Process-map item (emerging_pressures): Growth in co-processing of waste oils, tallow, used cooking oil and pyrolysis oils, with traceability and fraud risks

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees
  • Suppliers
  • Value chain workers

Users of the information

  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Control of routine air pollutants from combustion equipment, tanks, flares, loading arms, amine systems, sulphur handling and terminal operations.

How it shows up in this industry

Compressor stations, gas processing plants, amine units, heaters, flares, floating roof tanks, tank farms, sulphur handling, marine loading arms and road or rail loading racks emit nitrogen oxides, volatile organic compounds, benzene, particulate matter, hydrogen sulphide traces and odorous sulphur compounds. These sources often operate near fence-line communities, ports or industrial clusters.

Why it may be material

Routine air pollutants create direct health and amenity impacts around midstream sites and are subject to permitting, monitoring and retrofit requirements. Materiality is high at compressor stations, fractionators, LNG facilities and terminals with tanks and loading operations close to communities.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach the atmosphere.
  5. Potential effects may reach ecosystems.
  6. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  7. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Gas processing plants with amine treating, glycol dehydration, refrigeration, cryogenic NGL recovery and sulphur removal units
  • Process-map item (assets): LNG liquefaction, storage, regasification and boil-off gas handling assets where operated as midstream infrastructure
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (emerging_pressures): Customer demand for certified low-methane gas, emissions-intensity disclosure and chain-of-custody data
  • Process-map item (emerging_pressures): Restrictions on routine flaring, venting and pneumatic devices, requiring retrofit of older gathering and processing systems

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Phase-out of routine flaring and venting through associated gas capture, reinjection, utilisation, vapour recovery, flare reliability controls and development planning that avoids stranded gas at first production.

How it shows up in this industry

Upstream fields produce associated gas that may be captured, reinjected, flared or vented depending on compression, gathering and export infrastructure. Gas compression, crude stabilisation, tank vapour recovery and flare reliability determine whether associated gas becomes saleable product, reinjection feed or avoidable emissions.

Why it may be material

Routine flaring and venting are increasingly treated as avoidable resource waste and avoidable climate pollution. Assets developed without gas handling capacity can face production curtailment, penalties, retrofit capital requirements, export restrictions and weaker buyer access.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect access to finance, funding terms or the cost of capital.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting to measured, site-level standards with tighter leak detection and repair obligations
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves
  • Process-map item (emerging_pressures): Carbon capture, utilisation and storage expectations for high-CO2 gas fields and reservoir management
  • Process-map item (emerging_pressures): Restrictions on routine flaring and venting, with penalties, production curtailment or export access consequences

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Water sourcing, use, recycling, treatment and discharge management for drilling, cementing, stimulation, pressure testing, cooling and well-testing support activities.

How it shows up in this industry

Drilling fluids, cementing, pressure testing, cooling and hydraulic fracturing require water, while well testing and stimulation generate flowback, produced water and spent acids that must be stored, transported, reused, treated or disposed of under basin-specific constraints.

Why it may be material

Water is a physical input and a returned fluid stream across many service lines. Water scarcity, disposal constraints, community opposition and permitting conditions can raise treatment and trucking costs, delay completions and reduce basin access.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach soil and groundwater.
  5. Potential effects may reach future generations.
  6. Potential effects may reach Indigenous peoples.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  8. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Indigenous engagement, consent, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Hydraulic fracturing fleets including high-pressure pumps, blenders, hydration units, sand silos and data vans
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (emerging_pressures): Local content and supply-chain due diligence rules affecting sourcing of crews, vessels, steel tubulars and specialist chemicals
  • Process-map item (emerging_pressures): Litigation and permitting pressure around induced seismicity, water sourcing, truck traffic and chemical disclosure in unconventional basins
  • Process-map item (external_impacts): High-volume water abstraction for drilling and hydraulic fracturing stressing aquifers or competing with agriculture and communities

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Stewardship of water used and generated in exploration and production, including withdrawals for drilling and hydraulic fracturing, produced water treatment, reuse, reinjection, disposal and discharge quality controls.

How it shows up in this industry

Exploration and production uses freshwater, seawater, recycled water and brackish water for drilling, completions, hydraulic fracturing, cooling and dust control. Production generates produced water and flowback containing salts, hydrocarbons, metals, treatment chemicals and naturally occurring radioactive material, managed through treatment, reuse, reinjection, disposal wells, authorised discharge or evaporation ponds where used.

Why it may be material

Water access can determine whether drilling campaigns, hydraulic fracturing or onshore development proceed. Produced water handling is a major operating cost, while discharge breaches or disposal failures can trigger fines, litigation, curtailment and additional treatment or reinjection capital.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach soil and groundwater.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  8. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect insurance availability, coverage terms, premiums or claims.
  7. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Produced water treatment systems, reinjection pumps, disposal wells and evaporation ponds where used
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (emerging_pressures): Water stress and local opposition limiting hydraulic fracturing, produced water disposal and new onshore drilling
  • Process-map item (external_impacts): Produced water discharges or disposal failures introducing salts, hydrocarbons, metals and naturally occurring radioactive material to the environment
  • Process-map item (external_impacts): Water withdrawals for drilling, hydraulic fracturing and dust control competing with agriculture, communities and ecosystems

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Ecological disturbance and habitat effects from seismic surveys, onshore access, offshore vessel operations, subsea intervention and temporary field infrastructure.

How it shows up in this industry

Oilfield services include land vibroseis, ocean-bottom node and marine streamer seismic surveys, airgun arrays, survey vessels, subsea construction vessels, remotely operated vehicles, diving spreads, anchors and access works that can disturb marine mammals, fish spawning grounds, seabirds, benthic habitats, fisheries and terrestrial habitats.

Why it may be material

The issue is highly material for seismic, offshore subsea, frontier exploration and sensitive onshore basin work. Ecological restrictions, fisheries conflicts and lender or operator biodiversity requirements can delay work, increase mitigation cost and reduce access to sensitive acreage.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach Indigenous peoples.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Seismic vibrator trucks, ocean-bottom nodes, streamers, airgun arrays, recording systems and survey vessels
  • Process-map item (assets): Subsea construction vessels, remotely operated vehicles, diving spreads, umbilical reels and intervention tooling
  • Process-map item (customers): Offshore platform operators requiring inspection, repair, maintenance and subsea intervention
  • Process-map item (customers): Geothermal developers using drilling, cementing, directional drilling and well logging capabilities adapted from oilfields

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of terrestrial, freshwater, coastal and marine biodiversity impacts from exploration surveys, access infrastructure, drilling locations, production facilities, pipelines, offshore facilities and restoration at the end of field life.

How it shows up in this industry

Upstream projects involve seismic acquisition, land clearing, access roads, well pad construction, pipeline corridors, offshore seabed surveys, subsea trees, manifolds, umbilicals and platforms. These activities can fragment terrestrial habitats, disturb wetlands and coastal ecosystems, and affect marine species through noise and seabed infrastructure.

Why it may be material

Habitat fragmentation and marine disturbance can delay permits, restrict activity windows, increase offset or restoration costs and attract investor scrutiny for projects near protected areas, key biodiversity areas, wetlands, coastal waters or culturally important landscapes.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach soil and groundwater.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities.
  8. The source places the pathway in Own operations.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Seismic survey libraries, basin models, reservoir simulation models and proprietary exploration acreage data
  • Process-map item (assets): Pipelines, flowlines, risers, loading buoys, marine terminals and truck loading racks
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (external_impacts): Oil spills, condensate releases and drilling fluid losses affecting soils, shorelines, wetlands and marine habitats
  • Process-map item (external_impacts): Water withdrawals for drilling, hydraulic fracturing and dust control competing with agriculture, communities and ecosystems

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

  • Affected communities

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of hazardous and special oilfield wastes from drilling, production, maintenance, tank cleaning and remediation, including classification, storage, treatment, manifesting, contractor oversight and disposal controls.

How it shows up in this industry

Drilling, completions, separation, tank cleaning, filtration, spill response and maintenance generate drill cuttings, spent drilling muds, completion fluids, oily sludges, contaminated soil, spent filters, used chemicals and naturally occurring radioactive material. These wastes may be stored at pads, tank batteries or bases before treatment, disposal or specialist handling.

Why it may be material

Hazardous oilfield waste creates disposal cost, contractor dependency and liability exposure if stored, classified or disposed incorrectly. Naturally occurring radioactive material and oily sludge management can become material in mature fields, sour operations and intensive drilling campaigns.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach soil and groundwater.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Suppliers.
  8. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Drilling rigs, workover rigs, well intervention units and completion equipment
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (emerging_pressures): Water stress and local opposition limiting hydraulic fracturing, produced water disposal and new onshore drilling
  • Process-map item (external_impacts): Carbon dioxide and methane emissions from drilling, flaring, venting, compressors, engines and fugitive leaks
  • Process-map item (external_impacts): Oil spills, condensate releases and drilling fluid losses affecting soils, shorelines, wetlands and marine habitats

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Suppliers

Users of the information

  • Board / management
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Safe management of hazardous residuals and special wastes from gas treating, dehydration, pigging, filtration, tank cleaning, sulphur removal and terminal maintenance.

How it shows up in this industry

Gas treating, glycol dehydration, sulphur removal, NGL fractionation, pigging, tank cleaning and filtration generate spent amine, spent glycol, sour water residues, filter media, black powder, tank bottoms and contaminated sludge. These residues may contain hydrocarbons, sulphur compounds, corrosion products, benzene and process chemicals requiring controlled handling and disposal.

Why it may be material

Hazardous residuals are recurring outputs of treating, dehydration, maintenance and terminal operations. Poor segregation, storage, transport or contractor disposal can expose workers and waste handlers and contaminate soil and water at or away from operating sites.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach soil and groundwater.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Potential effects may reach affected communities.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Suppliers, Value chain workers.
  9. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Gas processing plants with amine treating, glycol dehydration, refrigeration, cryogenic NGL recovery and sulphur removal units
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (external_impacts): Water withdrawal and wastewater generation from hydrostatic testing, gas processing, tank cleaning and contaminated stormwater systems
  • Process-map item (financial_channels): CAPEX for pipeline replacement, inline inspection, cathodic protection, tank upgrades, vapour recovery and compressor electrification
  • Process-map item (financial_channels): OPEX for energy used in compression, pumping, refrigeration, nitrogen rejection, amine regeneration and flare gas recovery

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees
  • Suppliers
  • Value chain workers

Users of the information

  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Resilience of upstream wells, platforms, vessels, processing facilities, storage, export systems and remote logistics to acute and chronic physical climate hazards, including adaptation design, emergency readiness and insurance implications.

How it shows up in this industry

Fixed offshore platforms, floating production storage and offloading vessels, subsea systems, onshore well pads, gathering stations, tank batteries, marine terminals, seasonal roads and helicopter operations are exposed to storms, extreme heat, wildfire, flooding, water stress and changing marine windows. Physical hazards can impair power, cooling, evacuation and spill response systems.

Why it may be material

Physical climate hazards can disrupt production, delay drilling campaigns, increase maintenance and adaptation capital, affect insurance availability and create knock-on safety or pollution events at high-hazard assets. Lenders and insurers increasingly scrutinise climate resilience of large upstream developments.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  8. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): Offshore fixed platforms, floating production storage and offloading vessels, subsea trees, manifolds and umbilicals
  • Process-map item (customers): Industrial heat users such as cement, fertiliser, metals and chemicals plants purchasing natural gas
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves
  • Process-map item (emerging_pressures): Carbon capture, utilisation and storage expectations for high-CO2 gas fields and reservoir management
  • Process-map item (emerging_pressures): Litigation and claims over climate attribution, misleading transition plans, spills and historic contamination

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Preparedness of oilfield service assets and operations for acute and chronic climate hazards that can affect safety, mobilisation, storage integrity and service continuity.

How it shows up in this industry

Oilfield services rely on mobile high-value rigs, offshore vessels, port bases, quayside yards, chemical warehouses and temporary field storage that can be exposed to hurricanes, storms, floods, heat, wildfire and water scarcity during mobilisation, drilling, subsea intervention and waste backload operations.

Why it may be material

Extreme weather can interrupt day-rate work, damage rigs and vessels, delay mobilisation, increase insurance costs and compromise safe storage of chemicals, fuels and wastes at service bases or temporary field sites.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  8. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Seismic vibrator trucks, ocean-bottom nodes, streamers, airgun arrays, recording systems and survey vessels
  • Process-map item (assets): Subsea construction vessels, remotely operated vehicles, diving spreads, umbilical reels and intervention tooling
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (customers): Upstream oil and gas operators developing onshore and offshore exploration, appraisal and production wells

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water withdrawals, process water, cooling systems, stormwater and treated effluent from refining, terminal and forecourt operations.

How it shows up in this industry

Refineries use freshwater, river water, seawater and boiler feedwater for crude desalting, steam raising, cooling towers, boilers, firefighting reserves and wastewater treatment. Effluent streams can contain oil, sulphides, ammonia, phenols, metals and heat, while terminals and forecourts generate stormwater runoff from paved areas and loading operations.

Why it may be material

Water scarcity, thermal discharge constraints and effluent permit limits can raise treatment OPEX, require CAPEX for reuse or treatment upgrades, restrict refinery throughput and create fines or liabilities for non-compliant discharge.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach ecosystems.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach soil and groundwater.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities.
  7. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Insurance coverage, premium, exclusion and claims records
  • Process-map item (assets): Hydrogen production units, sulphur recovery units, sour water strippers, amine treating systems, flares and thermal oxidisers
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Impacts on terrestrial, wetland, freshwater and coastal ecosystems from pipeline corridors, access roads, vegetation management, terminal expansion, dredging and vessel activity.

How it shows up in this industry

Pipelines require long linear rights of way, easements, block valve sites, access roads, compressor stations and river crossings. Marine terminals, jetties, single-point moorings and LNG berths can involve dredging, vessel traffic, ballast controls and lighting. These assets can fragment terrestrial, wetland, freshwater, estuarine and coastal ecosystems.

Why it may be material

Ecological impacts are material where routes cross wetlands, migratory corridors, coastal habitats, forests, agricultural landscapes, protected areas or Indigenous territories. The linear nature of pipelines means narrow corridors can create cumulative habitat fragmentation across large areas and influence permitting, restoration obligations and financing scrutiny.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach Indigenous peoples.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities.
  7. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect demand, pricing, market access or product and service revenue.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Indigenous engagement, consent, grievance and impact records
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Marine terminals, jetties, single-point moorings, rail loading racks and truck loading gantries
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (assets): Rights of way, easements, land access agreements, port concessions and long-term shipper contracts
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

  • Affected communities

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management, reduction and substitution of restricted, persistent, bioaccumulative, toxic or otherwise high-concern substances used in oilfield fluids and well treatment chemical systems.

How it shows up in this industry

Drilling mud additives, biocides, friction reducers, surfactants, corrosion inhibitors, scale inhibitors, oxygen scavengers, acids and proprietary hydraulic fracturing formulations may contain persistent or restricted constituents. REACH, EU CLP, OSPAR offshore chemical controls and operator specifications are increasing scrutiny of PFAS-containing surfactants, persistent scale inhibitors and high-toxicity drilling fluid additives.

Why it may be material

Chemical performance is central to drilling, completion, acidising and offshore services, but restrictions on persistent or toxic additives can rapidly affect product eligibility, offshore discharge approvals, customer acceptance, reformulation cost and litigation exposure.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach ecosystems.
  6. Potential effects may reach water bodies.
  7. Potential effects may reach soil and groundwater.
  8. Potential effects may reach future generations.
  9. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees, Suppliers.
  10. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Drilling fluids plants, mud tanks, shale shakers, centrifuges, cuttings dryers and laboratory testing facilities
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (assets): Digital drilling platforms, reservoir evaluation software, real-time operations centres and proprietary downhole tool designs
  • Process-map item (customers): National oil companies procuring integrated drilling, well construction and field maintenance services

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees
  • Suppliers

Users of the information

  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of water withdrawals and routine wastewater discharges from testing, processing, tank cleaning, terminals, cooling, washdown and stormwater systems.

How it shows up in this industry

Midstream facilities use water for hydrostatic testing of pipelines and tanks, cooling, washdown, firefighting readiness, process make-up and tank cleaning. Gas processing, tank farms, terminals and maintenance activities generate hydrostatic test water, sour water, oily wastewater and contaminated stormwater requiring treatment and discharge controls.

Why it may be material

Water is not usually the dominant throughput input in midstream, but hydrostatic testing, tank cleaning and stormwater management create concentrated discharge pathways. Materiality increases in water-stressed basins, near sensitive wetlands or coastal terminals, and during major construction or integrity testing campaigns.

Impact pathway

  1. Potential effects may reach water bodies.
  2. Potential effects may reach ecosystems.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach soil and groundwater.
  5. Affected stakeholder groups identified in the source include Affected communities.
  6. The source places the pathway in Own operations.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What is the scale, scope, likelihood and remediability of effects on ecosystems?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Community engagement, grievance and impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (external_impacts): Water withdrawal and wastewater generation from hydrostatic testing, gas processing, tank cleaning and contaminated stormwater systems
  • Process-map item (external_impacts): Marine and coastal disturbance from dredging, ballast water, vessel traffic, loading operations and terminal expansion
  • Process-map item (impact_channels): Aquifers, rivers, wetlands, estuaries and coastal waters affected by leaks, hydrostatic test water and stormwater discharges
  • Process-map item (impact_channels): Downstream refineries, petrochemical plants, power stations and gas utilities affected by supply quality, pressure and reliability

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Electrification and efficiency improvement of drilling, compression, pumping, artificial lift, processing and remote-site power systems through grid supply, renewable generation, batteries and electric drives to reduce combustion emissions and local air pollution.

How it shows up in this industry

Upstream operations use diesel, natural gas, marine fuels and electricity for drilling rigs, compressors, pumps, artificial lift, offshore platforms, floating production storage and offloading vessels, vehicles, vessels and remote camps. Field electrification using grid power, renewables and batteries can reduce diesel and gas combustion but depends on basin, platform age and power reliability.

Why it may be material

Electrification can materially reduce Scope 1 emissions and local air pollution, but it requires field-specific infrastructure, grid access, offshore power solutions and reliability controls for remote or safety-critical operations. Its materiality varies by asset configuration and local power emissions intensity.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  5. The source places the pathway in Own operations, Upstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Exploration and appraisal wells, production wells, injection wells and observation wells
  • Process-map item (assets): Offshore fixed platforms, floating production storage and offloading vessels, subsea trees, manifolds and umbilicals
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (customers): Gas utilities and power generators purchasing pipeline gas or liquefied natural gas feedstock
  • Process-map item (customers): Midstream pipeline, processing and liquefaction operators taking custody at field delivery points

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Financial and impact resilience of long-lived midstream infrastructure under energy transition pathways, including throughput exposure, contract tenor, new fossil infrastructure discipline and commercial readiness for hydrogen, ammonia or captured carbon dioxide transport and storage services.

How it shows up in this industry

Midstream companies own pipelines, storage tanks, salt caverns, compressor stations, LNG assets, terminals and rights of way with long economic lives and revenues tied to crude oil, refined products, natural gas, NGL and LNG throughput. Declining demand for some road-transport fuels, customer decarbonisation targets and proposed hydrogen, ammonia and captured carbon dioxide networks create utilisation and capital allocation questions.

Why it may be material

Transition exposure can affect utilisation, contract renewal, impairment testing, financing costs and growth CAPEX discipline. Scrutiny of new fossil infrastructure and uncertainty over repurposing pathways may materially change asset values, tariff recovery and strategic revenue durability.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach workers.
  4. Potential effects may reach affected communities.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Employees, Trade unions.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What investor expectations or stewardship activity could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Capital plans, asset adaptation budgets and investment approvals
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): LNG liquefaction, storage, regasification and boil-off gas handling assets where operated as midstream infrastructure
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (customers): Fuel wholesalers, product marketers and airport fuel suppliers using terminal storage and loading services

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Customers / end-users
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Adaptation of hazardous midstream infrastructure to climate-amplified flooding, heat, storm surge, wildfire, permafrost thaw, river scour and water stress that can affect containment, emergency control and supply reliability.

How it shows up in this industry

Midstream portfolios include coastal terminals, jetties, LNG tanks, river crossings, permafrost pipelines, above-ground storage tanks, salt caverns, compressor stations, pump stations and wildfire-exposed rights of way. Climate-driven flood, storm surge, heat, wildfire, drought and ground movement can compromise containment, power supplies, cooling, access roads, block valves and emergency shutdown systems.

Why it may be material

Physical climate hazards can turn asset vulnerability into spills, explosions, service interruptions and emergency access constraints. Materiality depends on asset geography, age, coastal exposure, river crossings, permafrost, wildfire corridors, water stress and redundancy of emergency systems.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach ecosystems.
  8. Potential effects may reach downstream users.
  9. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  10. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect access to finance, funding terms or the cost of capital.
  7. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Downstream-user outcome, complaint and product-use evidence
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Provision, claim, penalty, remediation and contingent-liability records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): High-pressure natural gas transmission pipelines, crude oil trunklines and refined product pipelines with block valves, pig traps and pressure control systems
  • Process-map item (assets): LNG liquefaction, storage, regasification and boil-off gas handling assets where operated as midstream infrastructure
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Adaptation of refinery, terminal, logistics and forecourt assets to flooding, storms, sea-level rise, heat, wildfire, water stress and other physical climate hazards.

How it shows up in this industry

Many refineries, crude terminals, marine jetties, single-point moorings, storage tanks and bunkering facilities are coastal or riverine, with utilities, wastewater treatment, firewater systems and product logistics exposed to extreme heat, storms, sea-level rise, flooding and water stress. Retail forecourts and depots can also be affected by flooding, power disruption and access constraints.

Why it may be material

Physical climate hazards can interrupt crude receipts, refinery runs, product distribution and retail sales while increasing insurance premiums, adaptation CAPEX and asset impairment. Flooding or storm damage can also trigger releases from tanks, oily water systems and underground storage tanks.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Potential effects may reach consumers.
  8. Potential effects may reach soil and groundwater.
  9. Potential effects may reach downstream users.
  10. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  11. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may affect insurance availability, coverage terms, premiums or claims.
  3. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  6. The topic may affect access to finance, funding terms or the cost of capital.
  7. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Consumer outcome, complaint and product-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Downstream-user outcome, complaint and product-use evidence
  • Capital plans, asset adaptation budgets and investment approvals
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases
  • Process-map item (emerging_pressures): Litigation and claims linked to climate disclosures, product emissions, contamination from underground tanks and community air quality

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Measurement, prevention and contractual allocation of methane emissions, venting and flaring associated with oilfield service equipment, temporary production systems, flowback operations and leak detection work.

How it shows up in this industry

Well testing, flowback, temporary production, coiled tubing, wireline, snubbing and maintenance services can involve vented gas, flaring support and leak-prone temporary equipment. Tighter methane rules are increasing operator demand for leak detection and repair while penalising poorly controlled service-related emissions events.

Why it may be material

Methane regulation and customer procurement are moving towards measured emissions and accountable event management. This creates revenue opportunities for leak detection services and liability exposure where service equipment or crews contribute to venting, flaring or inaccurate emissions data.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach workers.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Cementing units, bulk cement plants, silos, mixing tanks and pressure-testing equipment
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (assets): Drilling fluids plants, mud tanks, shale shakers, centrifuges, cuttings dryers and laboratory testing facilities
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (customers): National oil companies procuring integrated drilling, well construction and field maintenance services

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Service-provider responsibilities for reliable drilling, cementing, logging, intervention, monitoring and abandonment of carbon storage wells so that injected CO2 remains contained and performance data supports long-term storage assurance.

How it shows up in this industry

Oilfield service capabilities in drilling, cementing, pressure testing, logging, wireline, coiled tubing, subsea intervention and plugging are being adapted for carbon capture and storage wells. CO2 storage creates long-term integrity questions around cement durability, casing corrosion, plume monitoring, leakage detection, abandoned well interactions and data stewardship beyond typical service contract periods.

Why it may be material

Growth in carbon storage projects creates new service revenue, but failed cement jobs, poor zonal isolation, inadequate logging or incomplete monitoring data could undermine permanent storage claims and create long-tail liability for contractors and customers.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach soil and groundwater.
  3. Potential effects may reach water bodies.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach future generations.
  6. Potential effects may reach workers.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  8. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Cementing units, bulk cement plants, silos, mixing tanks and pressure-testing equipment
  • Process-map item (customers): National oil companies procuring integrated drilling, well construction and field maintenance services
  • Process-map item (customers): Pipeline and midstream operators using pigging, integrity, hydrotesting and commissioning services
  • Process-map item (customers): Geothermal developers using drilling, cementing, directional drilling and well logging capabilities adapted from oilfields
  • Process-map item (emerging_pressures): Operator demands for lower-carbon drilling, electrified fleets, dual-fuel engines and measured service-level emissions data

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Carbon capture, utilisation and storage readiness for high-carbon dioxide gas fields and carbon dioxide injection projects, including capture design, reinjection, reservoir containment, monitoring, well integrity and long-term liability management.

How it shows up in this industry

Gas sweetening, carbon dioxide injection, enhanced oil recovery, reservoir pressure support, injection wells, observation wells and reservoir simulation models are part of the upstream technical base. High-carbon dioxide gas fields may require capture, reinjection or storage arrangements to meet buyer, lender or host-government emissions thresholds.

Why it may be material

High-carbon dioxide gas assets may face development constraints unless operators can capture, reinject or store carbon dioxide with credible monitoring and liability controls. Materiality is highest where gas monetisation depends on credible lifecycle emissions reduction and long-term subsurface containment.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach soil and groundwater.
  3. Potential effects may reach water bodies.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  7. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect access to finance, funding terms or the cost of capital.
  6. The topic may affect insurance availability, coverage terms, premiums or claims.
  7. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Seismic survey libraries, basin models, reservoir simulation models and proprietary exploration acreage data
  • Process-map item (assets): Exploration and appraisal wells, production wells, injection wells and observation wells
  • Process-map item (assets): Offshore fixed platforms, floating production storage and offloading vessels, subsea trees, manifolds and umbilicals
  • Process-map item (assets): Crude oil stabilisation units, metering skids, storage tanks and export pumps
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Environment
  • Emerging issue
  • Entity-specific validation required
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of induced seismicity and subsurface impacts from produced water disposal, reinjection and high-pressure hydraulic fracturing, including monitoring, pressure management, traffic-light protocols and disposal alternatives.

How it shows up in this industry

Onshore oil and gas operations generate produced water, flowback and completion fluids that may be treated, reinjected or disposed through wells. In sensitive formations, wastewater injection or high-pressure hydraulic fracturing can trigger felt seismicity and local opposition to disposal capacity and new drilling.

Why it may be material

Induced seismicity controls can restrict injection capacity, hydraulic fracturing schedules and produced water disposal economics. Scientific evidence, community pressure and traffic-light regulatory systems are increasing the salience of subsurface disposal governance in sensitive basins.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach soil and groundwater.
  3. Potential effects may reach water bodies.
  4. Potential effects may reach ecosystems.
  5. Potential effects may reach workers.
  6. Affected stakeholder groups identified in the source include Affected communities.
  7. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Workforce, health and safety, engagement and grievance records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Exploration and appraisal wells, production wells, injection wells and observation wells
  • Process-map item (assets): Produced water treatment systems, reinjection pumps, disposal wells and evaporation ponds where used
  • Process-map item (emerging_pressures): Water stress and local opposition limiting hydraulic fracturing, produced water disposal and new onshore drilling
  • Process-map item (external_impacts): Produced water discharges or disposal failures introducing salts, hydrocarbons, metals and naturally occurring radioactive material to the environment
  • Process-map item (external_impacts): Water withdrawals for drilling, hydraulic fracturing and dust control competing with agriculture, communities and ecosystems

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of direct social impacts on nearby communities, landowners, fishers, farmers, Indigenous peoples and traditional land users from exploration access, site preparation, drilling, production, transport corridors and project life cycles.

How it shows up in this industry

Prospect generation, licence bidding, seismic surveys, land clearing, access roads, well pads, pipelines, camps, ports, flares and offshore exclusion zones can affect landowners, farmers, fishers, nearby residents, Indigenous peoples and traditional land users. Drilling and production campaigns can bring noise, light, traffic, air nuisance, housing pressure, local service pressure and boom-and-bust employment patterns.

Why it may be material

Land access disputes, cultural heritage failures, amenity complaints and inadequate consultation can delay permits, increase compensation costs, trigger litigation, restrict seismic or drilling activity and erode support for acreage awards, licence renewals and production sharing approvals.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach Indigenous peoples.
  3. Potential effects may reach workers.
  4. Potential effects may reach ecosystems.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Business partners.
  7. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect access to finance, funding terms or the cost of capital.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  7. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Pipelines, flowlines, risers, loading buoys, marine terminals and truck loading racks
  • Process-map item (emerging_pressures): Restrictions on routine flaring and venting, with penalties, production curtailment or export access consequences
  • Process-map item (external_impacts): Oil spills, condensate releases and drilling fluid losses affecting soils, shorelines, wetlands and marine habitats
  • Process-map item (external_impacts): Habitat fragmentation from seismic lines, access roads, well pads, pipelines and offshore seabed disturbance
  • Process-map item (external_impacts): Occupational and community safety risks from blowouts, fires, explosions, hydrogen sulphide releases and transport incidents

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners

Users of the information

  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Community and land-rights impacts from midstream routing, construction, operations, emergency preparedness, noise, traffic, lighting and long-term land access arrangements.

How it shows up in this industry

Midstream businesses depend on rights of way, easements, land access agreements, port concessions and long-term operating presence near compressor stations, pump stations, tank farms, fractionators, LNG terminals and pipeline corridors. Construction spreads, maintenance access, traffic, noise, lighting, odour perception and emergency preparedness concerns can affect landowners, farmers, fishers, Indigenous peoples and fence-line residents.

Why it may be material

Routing disputes, inadequate consultation, unresolved grievances and weak emergency preparedness engagement can delay certificates, cross-border approvals, port concessions, expansions and interconnections. Expectations around Indigenous consent, cumulative corridor impacts and procedural fairness are increasing and can influence financing, legal cost and social licence.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach Indigenous peoples.
  3. Potential effects may reach workers.
  4. Potential effects may reach contractors.
  5. Potential effects may reach emergency responders.
  6. Affected stakeholder groups identified in the source include Affected communities, Business partners.
  7. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on Indigenous peoples?
  • What litigation or claims could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (assets): Rights of way, easements, land access agreements, port concessions and long-term shipper contracts
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (emerging_pressures): Hydrogen, ammonia and captured carbon dioxide transport proposals creating repurposing questions for existing pipeline metallurgy, seals, compressors and rights of way

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Business partners

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Occupational health and safety for employees and contractors performing drilling, completions, wireline, subsea, yard, workshop, transport, diving and field maintenance work.

How it shows up in this industry

Oilfield service work uses land and offshore drilling crews, hydraulic fracturing crews, cementing units, coiled tubing teams, wireline crews, divers, vessel crews, mechanics and subcontracted drivers in remote, high-pressure and hazardous environments with silica proppant, acids, explosives and radioactive logging sources.

Why it may be material

Service delivery is labour-intensive and safety performance directly affects customer pre-qualification, labour availability, insurance premiums, compensation claims, downtime and the ability to deploy crews to offshore and national oil company projects.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach emergency responders.
  5. Affected stakeholder groups identified in the source include Contractors, Customers / end-users, Employees, Trade unions.
  6. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What evidence shows that customer demand is changing?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (customers): National oil companies procuring integrated drilling, well construction and field maintenance services
  • Process-map item (emerging_pressures): Operator demands for lower-carbon drilling, electrified fleets, dual-fuel engines and measured service-level emissions data
  • Process-map item (emerging_pressures): Tighter methane rules increasing demand for leak detection and repair while penalising service-related venting and flaring events
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Contractors
  • Customers / end-users
  • Employees
  • Trade unions

Users of the information

  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Regulatory and safety communication on the hazards, classifications and safe use of marketed fuels, refinery products, additives and associated chemicals.

How it shows up in this industry

Refining and marketing outputs include petrol, diesel, jet fuel, marine fuels, LPG, petrochemical feedstocks, lubricants, white oils, solvents, process oils, bitumen, petroleum coke and additives. Many contain or may expose users to flammable vapours, benzene, toluene, xylene, polycyclic aromatic hydrocarbons, hydrogen sulphide residues or hazardous additives, requiring accurate classification, labelling and safety data sheets under REACH, CLP and comparable systems.

Why it may be material

Inaccurate hazard communication can expose motorists, professional drivers, forecourt staff, industrial users, ship crews, aviation personnel and petrochemical customers to fire, toxicity or misuse harms. It also creates product-liability, regulatory and customer-contract exposure in a heavily regulated fuels market.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach workers.
  4. Potential effects may reach contractors.
  5. Potential effects may reach affected communities.
  6. Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Employees.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Crude oil and product storage tanks, including floating-roof tanks, spheres for LPG and heated bitumen tanks
  • Process-map item (assets): Product terminals and depots with blending, additive injection, vapour recovery and metering systems
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Commercial fleets, haulage companies, bus operators, taxi fleets and delivery businesses buying road fuels and fleet-card services

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of fuel and refined-product quality, certification and contamination controls that protect customers, transport safety, regulatory compliance and market access.

How it shows up in this industry

Refiners and marketers blend and certify petrol, diesel, jet fuel, marine fuel, LPG, bitumen, lubricants and petrochemical feedstocks using additive dosing, metering, online analysers, laboratory testing and product-quality certificates. Aviation fuel, marine bunker fuels and road fuels face strict specifications for sulphur, stability, water, particulates, vapour pressure, aromatics and contamination controls.

Why it may be material

Fuel mis-specification can trigger product recalls, customer compensation, engine damage claims, port-state penalties, loss of aviation or marine supply contracts and brand damage at retail forecourts. Product quality determines market access for airlines, fleets, governments and industrial customers.

Impact pathway

  1. Potential effects may reach consumers.
  2. Potential effects may reach downstream users.
  3. Potential effects may reach workers.
  4. Potential effects may reach contractors.
  5. Potential effects may reach affected communities.
  6. Potential effects may reach the atmosphere.
  7. Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
  8. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on consumers?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Consumer outcome, complaint and product-impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Insurance coverage, premium, exclusion and claims records
  • Process-map item (assets): Hydrogen production units, sulphur recovery units, sour water strippers, amine treating systems, flares and thermal oxidisers
  • Process-map item (assets): Crude oil and product storage tanks, including floating-roof tanks, spheres for LPG and heated bitumen tanks
  • Process-map item (assets): Marine jetties, single-point moorings, pipeline connections, rail sidings, road tanker loading racks and bunkering facilities
  • Process-map item (assets): Product terminals and depots with blending, additive injection, vapour recovery and metering systems
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Media
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety, environmental and financial controls for transporting, loading, unloading and transferring flammable, toxic, pressurised or heated refined products across road, rail, marine, pipeline, airport and retail distribution systems.

How it shows up in this industry

Refined products move by pipeline, coastal tanker, barge, rail tank car, road tanker, bunker barge, airport hydrant system and port pipeline. Petrol, naphtha, LPG, jet fuel, marine gasoil, bitumen and heavy fuel oil require strict segregation, loading controls, sampling, sulphur verification, vapour management, route planning and emergency arrangements to prevent fires, explosions, spills and product contamination.

Why it may be material

Distribution incidents can create fatalities, clean-up liabilities, compensation claims, insurance losses, port or depot shutdowns and loss of customer contracts. Aviation, marine and LPG supply chains have especially low tolerance for contamination, misdelivery or uncontrolled release because safety consequences and contractual penalties can be severe.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Potential effects may reach consumers.
  8. Potential effects may reach soil and groundwater.
  9. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
  10. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect insurance availability, coverage terms, premiums or claims.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Consumer outcome, complaint and product-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Operating-cost records and budgets linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Marine jetties, single-point moorings, pipeline connections, rail sidings, road tanker loading racks and bunkering facilities
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Retail motorists buying petrol, diesel, LPG, lubricants and convenience goods through forecourts
  • Process-map item (customers): Commercial fleets, haulage companies, bus operators, taxi fleets and delivery businesses buying road fuels and fleet-card services

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety and emergency controls for moving, loading and unloading flammable, pressurised, sour or cryogenic hydrocarbon cargoes by road, rail, marine and terminal interfaces.

How it shows up in this industry

Midstream logistics include truck and rail loading of propane, butane, condensate, crude oil and refined products, marine loading by tanker, barge and LNG carrier, and intermodal transfers through jetties, hoses, loading arms, vapour return systems and exclusion zones. Flammable, pressurised, sour and cryogenic streams create severe harm pathways during loading, transit and emergency response.

Why it may be material

Transfer and transport incidents can cause fires, spills, berth closures, carrier suspension, shipper claims, port restrictions, insurance losses and emergency response costs. The issue extends beyond operating sites to port workers, seafarers, rail crews, drivers, communities and aquatic ecosystems.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Potential effects may reach soil and groundwater.
  8. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect insurance availability, coverage terms, premiums or claims.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Pump stations, compressor stations, metering stations, pressure reduction stations and custody transfer systems
  • Process-map item (assets): Marine terminals, jetties, single-point moorings, rail loading racks and truck loading gantries
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Fuel wholesalers, product marketers and airport fuel suppliers using terminal storage and loading services
  • Process-map item (emerging_pressures): Hydrogen, ammonia and captured carbon dioxide transport proposals creating repurposing questions for existing pipeline metallurgy, seals, compressors and rights of way

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety, environmental and governance controls for transporting hazardous oilfield materials, equipment and wastes to and from wellsites, ports, vessels, helicopters and service bases.

How it shows up in this industry

Oilfield services move rigs, pumps, sand silos, cement, barite, acids, fuels, water, flowback, wastes, perforating guns, detonators, radioactive logging sources and lithium batteries by road, vessel, helicopter and port-base interfaces, often in remote basins and offshore supply chains.

Why it may be material

The subindustry is logistics-heavy, with dangerous goods, oversized loads and backloaded wastes moving through public roads, quaysides and marine routes. Incidents can halt operations, injure the public, trigger spill response costs, breach permits and damage customer confidence.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach ecosystems.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  9. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (customers): Upstream oil and gas operators developing onshore and offshore exploration, appraisal and production wells
  • Process-map item (customers): Offshore platform operators requiring inspection, repair, maintenance and subsea intervention
  • Process-map item (customers): Engineering, procurement and construction contractors managing brownfield modifications and offshore installation scopes
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention and mitigation of catastrophic fires, explosions, toxic gas releases, pipeline ruptures and pressure vessel failures across midstream hydrocarbon infrastructure.

How it shows up in this industry

Midstream operations contain pressurised, flammable, cryogenic and sometimes sour hydrocarbon streams in high-pressure gas transmission lines, crude oil trunklines, compressor stations, amine treating units, NGL fractionators, LPG spheres, LNG tanks, salt caverns, pig traps, block valves and marine terminals. Ruptures, vapour cloud explosions, boiling liquid expanding vapour explosions and hydrogen sulphide releases can create severe harm and long-duration outages.

Why it may be material

Pipeline integrity, corrosion control, inline inspection, cathodic protection, pressure relief, leak detection, emergency isolation and response systems require sustained investment. Major incidents can drive fatalities, evacuation, remediation, litigation, insurance exclusions, regulatory shutdowns and loss of operating approvals.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach soil and groundwater.
  6. Potential effects may reach water bodies.
  7. Potential effects may reach ecosystems.
  8. Potential effects may reach the atmosphere.
  9. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  10. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect access to finance, funding terms or the cost of capital.
  7. The topic may affect demand, pricing, market access or product and service revenue.
  8. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (emerging_pressures): Investor and lender scrutiny of new fossil fuel infrastructure where long asset lives may conflict with transition pathways
  • Process-map item (emerging_pressures): Hydrogen, ammonia and captured carbon dioxide transport proposals creating repurposing questions for existing pipeline metallurgy, seals, compressors and rights of way

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention and control of catastrophic refinery, terminal and storage events through mechanical integrity, safety-critical barriers, operating discipline, emergency preparedness and turnaround quality.

How it shows up in this industry

Complex refineries operate crude and vacuum distillation, fluid catalytic crackers, hydrocrackers, cokers, reformers, alkylation units, hydrotreaters, hydrogen production, sulphur recovery, amine systems, sour water strippers, flares, LPG spheres and pressurised transfer systems. Ageing units, turnarounds, hot work, corrosion, hydrogen sulphide, acids and explosive atmospheres make asset integrity and barrier management central to safe and reliable operations.

Why it may be material

A major refinery fire, explosion, toxic gas release or vapour cloud event can cause fatalities, community evacuation, extended shutdowns, rebuilding CAPEX, litigation, fines, insurance premium escalation and loss of operating licence. Refinery margins depend on high utilisation and reliable asset availability, making integrity expenditure financially material.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach soil and groundwater.
  6. Potential effects may reach water bodies.
  7. Potential effects may reach the atmosphere.
  8. Potential effects may reach ecosystems.
  9. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  10. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect insurance availability, coverage terms, premiums or claims.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may affect demand, pricing, market access or product and service revenue.
  7. The topic may affect access to finance, funding terms or the cost of capital.
  8. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Biodiversity, habitat and ecosystem-impact evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Capital plans, asset adaptation budgets and investment approvals
  • Operating-cost records and budgets linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees, contractors and site personnel from routine occupational hazards in refineries, terminals, depots and forecourts.

How it shows up in this industry

Refinery employees, contractors and turnaround workers perform hot work, confined-space entry, catalyst handling, sampling, laboratory testing, maintenance, inspection and terminal loading around hydrocarbons, hydrogen sulphide, benzene, caustic soda, acids, steam, rotating equipment and noise. Forecourt staff and terminal operators also handle fuel dispensing, vapours, customer incidents and tanker movements.

Why it may be material

The subindustry relies on labour-intensive maintenance and turnaround cycles in hazardous environments. Routine exposure to toxic substances, confined spaces, noise, heat and moving equipment creates direct harm pathways for employees and contractors even without a major accident.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach emergency responders.
  4. Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
  5. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Contractors
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention and control of catastrophic well, rig, vessel and high-pressure service failures through barriers, equipment integrity, competency and emergency preparedness.

How it shows up in this industry

Contract drilling, managed-pressure drilling, cementing, pressure testing, hydraulic fracturing, coiled tubing, snubbing, well testing and plugging and abandonment operate directly on well barriers and high-pressure systems. Failures can create blowouts, fires, fatalities, major pollution and long emergency responses.

Why it may be material

Major incidents can trigger well-control liabilities, indemnity disputes, insurance exclusions, rig downtime, regulatory shutdowns, customer contract termination and severe reputational damage. Strong performance is central to operator pre-qualification.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach water bodies.
  5. Potential effects may reach soil and groundwater.
  6. Potential effects may reach emergency responders.
  7. Potential effects may reach ecosystems.
  8. Potential effects may reach future generations.
  9. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  10. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Hydraulic fracturing fleets including high-pressure pumps, blenders, hydration units, sand silos and data vans
  • Process-map item (assets): Cementing units, bulk cement plants, silos, mixing tanks and pressure-testing equipment
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (customers): National oil companies procuring integrated drilling, well construction and field maintenance services

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Prevention of major accident events in drilling, completion, production, sour gas handling, pressure systems, storage and export operations through well integrity, barrier management, mechanical integrity, corrosion control, emergency response and contractor interface controls.

How it shows up in this industry

Exploration and production involves drilling, casing, cementing, well control, hydraulic fracturing, acidising, artificial lift, sour gas handling, high-pressure separation, compression, dehydration, sweetening, storage and export. Offshore platforms, floating production storage and offloading vessels, subsea systems and onshore tank batteries require robust integrity, corrosion control and emergency response barriers.

Why it may be material

Major accidents can cause fatalities, severe environmental damage, multi-year litigation, production shutdowns, asset write-offs, licence loss and insurance market repricing. Well integrity and process safety performance are central to regulator and partner confidence in operated and non-operated ventures.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Potential effects may reach the atmosphere.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees.
  9. The source places the pathway in Own operations.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect insurance availability, coverage terms, premiums or claims.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  5. The topic may affect demand, pricing, market access or product and service revenue.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Onshore well pads, gathering stations, central processing facilities and tank batteries
  • Process-map item (assets): Drilling rigs, workover rigs, well intervention units and completion equipment
  • Process-map item (emerging_pressures): Growing scrutiny of decommissioning security, orphan well liabilities and transfer of late-life assets to smaller operators
  • Process-map item (external_impacts): Water withdrawals for drilling, hydraulic fracturing and dust control competing with agriculture, communities and ecosystems
  • Process-map item (external_impacts): Habitat fragmentation from seismic lines, access roads, well pads, pipelines and offshore seabed disturbance

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees and contractors from routine health and safety hazards during midstream operation, maintenance, inspection, loading, construction and emergency response activities.

How it shows up in this industry

Pipeline, terminal, processing plant and contractor workers perform inline inspection, pigging, tank cleaning, non-destructive testing, valve maintenance, marine loading, truck and rail loading, welding, excavation and emergency response around pressurised hydrocarbons, hydrogen sulphide, benzene, confined spaces and heavy mobile equipment.

Why it may be material

Midstream operations rely heavily on specialist contractors for inspection, tank cleaning, construction, maintenance and emergency response. Employee and contractor injuries create compensation costs, enforcement, work stoppages, higher insurance premiums and reputational damage with shippers, regulators and local communities.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach emergency responders.
  4. Potential effects may reach supply-chain workers.
  5. Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
  6. The source places the pathway in Own operations, Upstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Supplier workforce, audit, grievance and remediation records
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (customers): Fuel wholesalers, product marketers and airport fuel suppliers using terminal storage and loading services
  • Process-map item (emerging_pressures): Cyber attacks on pipeline scheduling, SCADA and terminal systems becoming a material operational resilience and safety threat
  • Process-map item (external_impacts): Noise, vibration, light and traffic from compressor stations, pump stations, construction spreads and terminal operations
  • Process-map item (external_impacts): Marine and coastal disturbance from dredging, ballast water, vessel traffic, loading operations and terminal expansion
  • Process-map item (external_impacts): Safety impacts on nearby communities from fires, vapour cloud explosions, pipeline rupture overpressure and emergency response constraints

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Contractors
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees and contractors from routine workplace hazards in exploration, drilling, completion, production, intervention, marine, aviation, camp and maintenance activities.

How it shows up in this industry

Upstream operations rely on geologists, reservoir engineers, drill crews, process operators, divers, helicopter pilots, seismic crews and service-company personnel. Work occurs on drilling rigs, workover units, offshore platforms, vessels, remote well pads, camps and heavy logistics routes with fatigue, weather, chemical and equipment hazards.

Why it may be material

Injury performance affects contractor availability, insurance pricing, regulator scrutiny, operational continuity and licence to operate. Serious incidents can stop drilling or intervention campaigns, increase litigation and impair relationships with joint venture partners and host governments.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach supply-chain workers.
  4. Potential effects may reach emergency responders.
  5. Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
  6. The source places the pathway in Own operations, Upstream.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect insurance availability, coverage terms, premiums or claims.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Emergency-response plans, incident logs and responder feedback
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Offshore fixed platforms, floating production storage and offloading vessels, subsea trees, manifolds and umbilicals
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting to measured, site-level standards with tighter leak detection and repair obligations
  • Process-map item (external_impacts): Habitat fragmentation from seismic lines, access roads, well pads, pipelines and offshore seabed disturbance
  • Process-map item (external_impacts): Occupational and community safety risks from blowouts, fires, explosions, hydrogen sulphide releases and transport incidents
  • Process-map item (financial_channels): Insurance premiums, exclusions and bonding costs for offshore wells, extreme weather, pollution and contractor safety risks

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Contractors
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Management of non-pollution amenity and relationship impacts on communities neighbouring refineries, terminals, depots, loading corridors and forecourts.

How it shows up in this industry

Refineries, tank farms, marine jetties, loading racks, rail sidings, road tanker queues, flares, depots and retail forecourts often sit close to industrial towns, ports and urban corridors. Neighbouring residents can experience odour perception, noise, light, traffic, visual amenity disruption and concern about living near high-hazard fuel assets, even where permitted emissions and safety systems are separately managed.

Why it may be material

Community acceptance affects permits, operating flexibility, expansion projects, emergency planning and retail brand reputation. Local opposition can intensify where amenity concerns combine with visible flaring, tanker traffic, historical contamination or perceived accident exposure.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach emergency responders.
  5. Affected stakeholder groups identified in the source include Affected communities.
  6. The source places the pathway in Own operations, Downstream.

Financial pathway

  1. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  5. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What litigation or claims could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Emergency-response plans, incident logs and responder feedback
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases
  • Process-map item (emerging_pressures): Methane, VOC, benzene and fence-line monitoring expectations increasing scrutiny of tanks, wastewater systems and flares

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Local authorities
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Local community and livelihood impacts from oilfield service mobilisation, field activity, seismic access, temporary camps, port bases, hydraulic fracturing campaigns and boom-and-bust service cycles.

How it shows up in this industry

Oilfield service activities place rigs, pressure pumping fleets, seismic crews, camps, service bases, port operations and heavy vehicle movements near rural communities, fisheries, landowners and Indigenous peoples. Hydraulic fracturing and unconventional basin activity can concentrate water demand, silica dust, traffic, noise, chemical disclosure concerns and induced seismicity controversy.

Why it may be material

Community impacts vary by geography and project intensity, but become highly material in unconventional basins, frontier regions, port communities and areas with Indigenous land use or fisheries dependence. Poor management can delay projects and reduce operator confidence.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach Indigenous peoples.
  3. Potential effects may reach workers.
  4. Potential effects may reach contractors.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach ecosystems.
  8. Potential effects may reach future generations.
  9. Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users.
  10. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What litigation or claims could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Hydraulic fracturing fleets including high-pressure pumps, blenders, hydration units, sand silos and data vans
  • Process-map item (assets): Cementing units, bulk cement plants, silos, mixing tanks and pressure-testing equipment
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Customers / end-users

Users of the information

  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Business-model dependent
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety, environmental and governance controls for transporting hazardous upstream materials and products, including dangerous-goods classification, loading and unloading, carrier qualification, route risk, corrosion controls and emergency response interfaces.

How it shows up in this industry

Exploration and production logistics move crude, condensate, natural gas liquids, produced water, drilling chemicals, proppant, fuel, sour fluids, hazardous wastes, oily sludges and naturally occurring radioactive material by gathering pipelines, trucks, rail, barges, shuttle tankers, offshore loading systems, supply vessels and helicopters. Sour gas and hydrogen sulphide-bearing fluids require corrosion-managed systems, exclusion zones and emergency response planning.

Why it may be material

Transport failures can interrupt production, damage offtake reliability, create public safety incidents, trigger pollution liabilities and raise insurance or carrier costs. Remote roads, marine windows and high-consequence movements make logistics controls financially material in many basins.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach ecosystems.
  8. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Employees.
  9. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect insurance availability, coverage terms, premiums or claims.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Operating-cost records and budgets linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Gas compression, dehydration, sweetening and natural gas liquids separation equipment
  • Process-map item (customers): Gas utilities and power generators purchasing pipeline gas or liquefied natural gas feedstock
  • Process-map item (customers): Petrochemical producers using ethane, propane, butane and natural gasoline as feedstock
  • Process-map item (customers): Commodity traders and marketers aggregating crude, condensate, natural gas and natural gas liquids
  • Process-map item (customers): Industrial heat users such as cement, fertiliser, metals and chemicals plants purchasing natural gas

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Social management of workforce, contractor and community impacts from refinery conversions, terminal repurposing, automation and forecourt network rationalisation.

How it shows up in this industry

Refinery turnarounds, maintenance, hydrotreating, sulphur recovery, terminal loading and forecourt operations depend on skilled employees, contractors and local service providers. Converting refineries to bio-refineries, hydrogen hubs, carbon capture hubs or import terminals, or rationalising petrol and diesel forecourt networks, can reshape jobs, contractor demand, skills, tax bases and community identity in refinery towns and logistics corridors.

Why it may be material

Declining road-fuel demand, conversion of refinery assets, investor expectations for transition plans and large asset-retirement obligations can create material workforce and community impacts. These effects are increasingly scrutinised by trade unions, investors, local authorities and affected communities.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach supply-chain workers.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Affected communities, Contractors, Employees, Trade unions.
  7. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What investor expectations or stewardship activity could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Supplier workforce, audit, grievance and remediation records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Retail forecourts with underground storage tanks, dispensers, car washes, convenience retail and electric vehicle charging points
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Retail motorists buying petrol, diesel, LPG, lubricants and convenience goods through forecourts
  • Process-map item (customers): Airlines, airports and aviation fuel consortiums buying jet fuel and sustainable aviation fuel blends

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Employees
  • Trade unions

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Social
  • Emerging issue
  • Entity-specific validation required
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety and technical governance of converting or co-using midstream infrastructure for hydrogen, ammonia or captured carbon dioxide transport and storage services.

How it shows up in this industry

Existing high-pressure natural gas pipelines, crude and product lines, compressor stations, storage caverns, LNG assets, pressure control systems and rights of way may be considered for hydrogen, ammonia or captured carbon dioxide transport. These services raise questions about embrittlement, dense-gas dispersion, toxicity, brittle fracture, compressor compatibility, emergency isolation and land access terms.

Why it may be material

Repurposing can create growth options for lower-carbon molecules and carbon management, but technical failure could cause acute worker and community harm. Materiality is highest for operators pursuing hydrogen blending, carbon dioxide transport networks, ammonia terminals or conversion of existing natural gas corridors.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach ecosystems.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach the atmosphere.
  8. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  9. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect insurance availability, coverage terms, premiums or claims.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Biodiversity, habitat and ecosystem-impact evidence
  • Soil and groundwater monitoring, incident and remediation records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (emerging_pressures): Electrification of compressor and pump drives, increasing exposure to grid capacity, power prices and low-carbon electricity procurement
  • Process-map item (emerging_pressures): Hydrogen, ammonia and captured carbon dioxide transport proposals creating repurposing questions for existing pipeline metallurgy, seals, compressors and rights of way

It may be less material when…

  • Entity-specific evidence does not show meaningful scale, exposure or effects.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct, anti-corruption, regulatory compliance and internal controls across refinery operations, trading, fuel marketing, product certification and retail networks.

How it shows up in this industry

Refining and marketing companies operate under refinery operating licences, emissions permits, Seveso-style major accident regimes, ATEX requirements, fuel quality rules, renewable fuel obligations, MARPOL Annex VI bunker documentation, REACH and CLP product duties, underground storage tank rules, excise duties and sanctions or trade controls affecting crude and product flows. Trading, scheduling, custody-transfer metering, product certification, retail pricing and procurement create fraud, bribery, tax and compliance exposure.

Why it may be material

Non-compliance can lead to fines, licence restrictions, product seizure, loss of market access, invalidated credits, customer claims, financing consequences and severe reputational damage. The breadth of permits, fuel specifications, excise regimes and international trade flows makes business conduct a core governance issue.

Impact pathway

  1. Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers.
  2. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect demand, pricing, market access or product and service revenue.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence shows current or anticipated financial effects on the organisation?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Airlines, airports and aviation fuel consortiums buying jet fuel and sustainable aviation fuel blends
  • Process-map item (customers): Shipping lines, port operators, fishing fleets and bunker traders buying marine gasoil and fuel oil
  • Process-map item (customers): Fuel wholesalers, independent service-station operators, traders and distributors buying bulk refined products
  • Process-map item (customers): Government, military and emergency-service buyers procuring strategic fuel supplies

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and funding of end-of-life obligations for wells, platforms, subsea infrastructure, pipelines, facilities and sites, including decommissioning provisions, financial assurance, restoration standards and late-life asset transfer controls.

How it shows up in this industry

At field end of life, upstream operators must plug and abandon exploration, production, injection and observation wells; remove or make safe platforms, floating facilities, subsea infrastructure and pipelines; isolate flowlines; and remediate well pads, tank batteries, terminals and disposal sites. Late-life asset transfers can shift obligations to smaller operators and increase orphan-well scrutiny.

Why it may be material

Decommissioning provisions, bonding and financial assurance directly affect balance sheets, lending capacity and transaction value. Underfunded plugging and abandonment can create large liabilities, licence restrictions, litigation and reputational damage, especially for mature fields and transferred late-life assets.

Impact pathway

  1. Potential effects may reach soil and groundwater.
  2. Potential effects may reach water bodies.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach ecosystems.
  5. Potential effects may reach future generations.
  6. Potential effects may reach the atmosphere.
  7. Affected stakeholder groups identified in the source include Affected communities.
  8. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
  • What is the scale, scope, likelihood and remediability of effects on water bodies?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Soil and groundwater monitoring, incident and remediation records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Community engagement, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Capital plans, asset adaptation budgets and investment approvals
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Exploration and appraisal wells, production wells, injection wells and observation wells
  • Process-map item (assets): Onshore well pads, gathering stations, central processing facilities and tank batteries
  • Process-map item (assets): Drilling rigs, workover rigs, well intervention units and completion equipment
  • Process-map item (assets): Produced water treatment systems, reinjection pumps, disposal wells and evaporation ponds where used
  • Process-map item (emerging_pressures): Methane regulation moving from voluntary reporting to measured, site-level standards with tighter leak detection and repair obligations

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct in obtaining, retaining and operating upstream oil and gas rights, including anti-bribery controls, licence and concession award integrity, transparent payments to governments, beneficial ownership checks, joint venture and intermediary integrity, sanctions screening and accountability for production sharing, royalties and licence awards.

How it shows up in this industry

Exploration and production depends on access to exploration rights, leases, concessions, production sharing contracts, royalty barrels, host-government approvals and national oil company partnerships. Licence bidding, land access, security interfaces, customs, local content commitments, joint ventures and commodity marketing can create bribery, sanctions and counterparty integrity exposure in higher-risk jurisdictions.

Why it may be material

Loss of acreage, licence cancellation, fines, debarment, sanctions findings or exclusion from project finance can materially affect reserves, production revenues and acquisition value. Transparent government payments, beneficial ownership checks and anti-corruption controls support legitimacy in host jurisdictions and investor confidence without substituting for separate tax or lobbying disclosures.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach Indigenous peoples.
  3. Potential effects may reach future generations.
  4. Affected stakeholder groups identified in the source include Affected communities, Business partners.
  5. The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (financial_channels): Reserve booking, depletion rates and commodity price assumptions driving revenue recognition, asset impairments and borrowing capacity
  • Process-map item (financial_channels): Operating expenditure for drilling services, chemicals, power, water handling, maintenance, logistics and integrity management
  • Process-map item (processes): Prospect generation using seismic surveys, geological interpretation, basin modelling and licence bidding
  • Process-map item (processes): Integrity management, leak detection, corrosion control, pigging, well intervention and workovers
  • Process-map item (regulatory_anchors): National oil and gas conservation, well integrity, flaring, venting, spill response and decommissioning regulations in host jurisdictions

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and resilience of operational technology and control systems whose compromise could affect pipeline pressure, terminal loading, leak detection, custody transfer, emergency shutdown or fuel supply continuity.

How it shows up in this industry

Midstream operators rely on SCADA, leak detection, geospatial right-of-way systems, custody transfer meters, terminal loading controls, pressure regulation, nominations and scheduling platforms to move flammable, pressurised, sour and cryogenic streams. Cyber attacks on pipeline scheduling, compressor controls or terminal systems can disrupt supply and degrade safety barriers.

Why it may be material

Cyber compromise can become a safety, environmental and national supply issue because digital control systems govern hazardous flows, leak detection, emergency shutdown, custody transfer and nominations. Financial exposure includes outages, regulatory scrutiny, ransom and recovery costs, cyber insurance friction and loss of shipper confidence.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach soil and groundwater.
  7. Potential effects may reach the atmosphere.
  8. Potential effects may reach downstream users.
  9. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
  10. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  7. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  8. The topic may affect access to finance, funding terms or the cost of capital.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Process-map item (assets): High-pressure natural gas transmission pipelines, crude oil trunklines and refined product pipelines with block valves, pig traps and pressure control systems
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Refineries purchasing crude oil, condensate and blendstocks delivered by pipeline, tank farm, rail or vessel
  • Process-map item (customers): Gas-fired power generators and industrial boilers supplied with pipeline-quality natural gas
  • Process-map item (customers): Fuel wholesalers, product marketers and airport fuel suppliers using terminal storage and loading services

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Integrity and compliance controls for high-value oilfield service contracting, public-sector customer relationships, agents, customs brokers, sanctions screening, export controls and local content commitments.

How it shows up in this industry

Oilfield service companies bid for drilling, completion, seismic, subsea and decommissioning work with national oil companies, independent operators and engineering contractors, often involving agents, customs clearance, equipment mobilisation, security providers, local content obligations and export-controlled tools or software.

Why it may be material

Contract award, customs clearance, vessel mobilisation and local content performance can involve high-value decisions in jurisdictions with elevated corruption and sanctions exposure. Failures can cause debarment, fines, frozen payments, delayed mobilisation, loss of national oil company contracts and financing scrutiny.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach supply-chain workers.
  5. Potential effects may reach Indigenous peoples.
  6. Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Employees.
  7. The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Supplier workforce, audit, grievance and remediation records
  • Indigenous engagement, consent, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (customers): Pipeline and midstream operators using pigging, integrity, hydrotesting and commissioning services
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work
  • Process-map item (emerging_pressures): Local content and supply-chain due diligence rules affecting sourcing of crews, vessels, steel tubulars and specialist chemicals
  • Process-map item (emerging_pressures): Growth in carbon capture and storage wells creating new integrity, monitoring and liability expectations for service providers

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Due diligence and governance of upstream suppliers, service contractors, security providers, intermediaries, joint venture partners and non-operated asset partners, including labour rights, human rights, sanctions, beneficial ownership, environmental competence and safety expectations.

How it shows up in this industry

Exploration and production relies on drilling contractors, seismic crews, cementing and completion companies, hydraulic fracturing providers, helicopter and marine operators, camp services, security providers, waste contractors, equipment suppliers, local content partners and non-operated joint ventures. These third parties influence safety, labour conditions, community conduct, sanctions exposure, environmental incidents and project delivery.

Why it may be material

Supplier and partner failures can halt drilling campaigns, create safety and environmental liabilities, expose companies to sanctions or modern slavery concerns and undermine project finance due diligence. Contractor-heavy operating models make third-party governance central to upstream performance.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach workers.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Potential effects may reach ecosystems.
  7. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Suppliers, Value chain workers.
  8. The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Contractor working-condition, incident and engagement records
  • Workforce, health and safety, engagement and grievance records
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (emerging_pressures): Growing scrutiny of decommissioning security, orphan well liabilities and transfer of late-life assets to smaller operators
  • Process-map item (financial_channels): Insurance premiums, exclusions and bonding costs for offshore wells, extreme weather, pollution and contractor safety risks
  • Process-map item (financial_channels): Access to licences, production sharing contracts, mineral rights and host government approvals determining future reserves
  • Process-map item (inputs): Exploration rights, leases, concessions, production sharing contracts and geoscience data

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Suppliers
  • Value chain workers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and resilience of digital systems whose failure or compromise can disrupt refining, terminal, trading, retail and safety-critical operations.

How it shows up in this industry

Refining and marketing operations rely on distributed control systems, safety instrumented systems, process control rooms, online analysers, custody-transfer metering, terminal automation, trading and scheduling systems, inventory platforms, pricing systems, fleet-card services, loyalty platforms and forecourt payment networks. Digital disruption can halt product movements, distort pricing, disable safeguards, compromise customer data or trigger unsafe product transfers.

Why it may be material

Cyber incidents can cause refinery shutdowns, unsafe operating states, terminal and forecourt outages, trading losses, data claims, ransom costs, insurance premium increases and customer attrition. The exposure grows as terminals, retail payments, custody transfer and trading are digitalised.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach consumers.
  5. Potential effects may reach emergency responders.
  6. Potential effects may reach water bodies.
  7. Potential effects may reach the atmosphere.
  8. Potential effects may reach soil and groundwater.
  9. Potential effects may reach downstream users.
  10. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
  11. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  7. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Consumer outcome, complaint and product-impact records
  • Emergency-response plans, incident logs and responder feedback
  • Water withdrawal, discharge, quality and catchment-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Soil and groundwater monitoring, incident and remediation records
  • Downstream-user outcome, complaint and product-use evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Trading, scheduling, pricing, loyalty, fleet-card and inventory management platforms
  • Process-map item (customers): Commercial fleets, haulage companies, bus operators, taxi fleets and delivery businesses buying road fuels and fleet-card services
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke
  • Process-map item (emerging_pressures): Higher carbon prices and tighter free allocation under emissions trading schemes affecting refinery margins and investment cases

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance of regulated tariff recovery, open access, rate cases, certificates, shipper allocations, custody transfer billing, port concessions, anti-corruption controls and compliance with commercial and permitting requirements.

How it shows up in this industry

Midstream revenue depends on regulated pipeline tariffs, allowed returns, rate cases, open access rules, ship-or-pay and minimum volume contracts, custody transfer records, nominations, balancing, port concessions, land access agreements and cross-border interconnections. Companies negotiate with shippers, regulators, port authorities, landowners and public officials in heavily regulated markets.

Why it may be material

Weak compliance or market conduct controls can lead to tariff disallowance, revenue clawbacks, fines, contract disputes, permit delays, concession loss, financing concerns and reputational damage. Accurate custody transfer and allocation controls are central to billing and commercial trust in pipeline and terminal services.

Impact pathway

  1. Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
  2. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  6. The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

  • What evidence shows current or anticipated financial effects on the organisation?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • Could this topic affect demand, pricing, market access or revenue?
  • Could this topic create provisions, penalties, remediation costs, claims or other liabilities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Pump stations, compressor stations, metering stations, pressure reduction stations and custody transfer systems
  • Process-map item (assets): Rights of way, easements, land access agreements, port concessions and long-term shipper contracts
  • Process-map item (customers): Local distribution companies and gas utilities taking custody of transmission gas for retail networks
  • Process-map item (emerging_pressures): Customer demand for certified low-methane gas, emissions-intensity disclosure and chain-of-custody data
  • Process-map item (external_impacts): Habitat fragmentation, vegetation clearing and invasive species pathways along pipeline rights of way and access roads

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Industry baseline
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of certified renewable, recycled and waste-derived feedstocks used in refining, blending and co-processing, including provenance records, chain-of-custody certification, mass-balance controls and auditability of certified-content claims.

How it shows up in this industry

Refiners increasingly blend ethanol, FAME biodiesel, HVO, renewable naphtha and sustainable aviation fuel components and may co-process waste oils, tallow, used cooking oil and pyrolysis oils in hydrotreaters and hydrocrackers. Renewable fuel obligations, aviation fuel mandates and certified-content sales contracts depend on reliable chain-of-custody records, mass-balance systems and recognised sustainability certification for feedstock origin and eligibility.

Why it may be material

Certified renewable and waste-derived fuel volumes can unlock mandates, credits and premium revenue, while invalid certificates or unsupported provenance records can trigger repayment of incentives, contract loss, penalties and reputational damage. Weak chain-of-custody governance can also obscure land-use, ecosystem and worker concerns in upstream feedstock supply chains.

Impact pathway

  1. Potential effects may reach ecosystems.
  2. Potential effects may reach supply-chain workers.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach downstream users.
  5. Potential effects may reach future generations.
  6. Affected stakeholder groups identified in the source include Business partners, Customers / end-users, Suppliers.
  7. The source places the pathway in Upstream, Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  6. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Biodiversity, habitat and ecosystem-impact evidence
  • Supplier workforce, audit, grievance and remediation records
  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Operating-cost records and budgets linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Refinery utilities including boilers, cogeneration units, cooling towers, waste water treatment plants and firewater systems
  • Process-map item (assets): Laboratories, online analysers, process control rooms, distributed control systems, safety instrumented systems and custody-transfer metering
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Airlines, airports and aviation fuel consortiums buying jet fuel and sustainable aviation fuel blends
  • Process-map item (customers): Shipping lines, port operators, fishing fleets and bunker traders buying marine gasoil and fuel oil

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Business partners
  • Customers / end-users
  • Suppliers

Users of the information

  • Board / management
  • Investors / creditors
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of local content obligations, subcontracted labour conditions, human rights due diligence, sanctions screening and mobilisation controls across remote oilfield service supply chains and high-risk operating regions.

How it shows up in this industry

Oilfield service work relies on skilled drilling crews, divers, remotely operated vehicle pilots, mechanics, seismic crews, third-party transport, marine charter, aviation, security and camp services. National oil companies and frontier projects often impose local content rules while sanctions, export controls and due diligence expectations affect mobilisation of crews, vessels, steel tubulars, chemicals and equipment.

Why it may be material

Service companies are frequently assessed by operators for human rights, local content and supplier governance before contract award. Labour abuses, weak subcontractor controls or inadequate mobilisation screening can block market entry, interrupt projects and harm workers and communities in remote operating areas.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach workers.
  3. Potential effects may reach contractors.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach Indigenous peoples.
  6. Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Suppliers, Value chain workers.
  7. The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect access to finance, funding terms or the cost of capital.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Indigenous engagement, consent, grievance and impact records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (emerging_pressures): Operator demands for lower-carbon drilling, electrified fleets, dual-fuel engines and measured service-level emissions data
  • Process-map item (emerging_pressures): Tighter methane rules increasing demand for leak detection and repair while penalising service-related venting and flaring events
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work
  • Process-map item (emerging_pressures): Automation and remote operations changing rig crew size, competency requirements and cyber exposure

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Business partners
  • Contractors
  • Customers / end-users
  • Suppliers
  • Value chain workers

Users of the information

  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance of hazard classification, labelling, safety data sheets, safe-use instructions and controlled chemical disclosure for oilfield service products and formulations.

How it shows up in this industry

Oilfield service companies formulate, blend, store and deploy drilling fluids, cement additives, acids, biocides, friction reducers, surfactants, corrosion inhibitors and scale inhibitors. REACH, EU CLP, offshore chemical approval regimes and hydraulic fracturing disclosure expectations require accurate hazard classification, labelling, safety data sheets and safe-use communication despite proprietary formulations.

Why it may be material

Incomplete hazard communication can lead to worker exposure, customer delisting, regulatory enforcement, emergency response failures and disputes over proprietary chemical disclosure in offshore and unconventional basin work.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach water bodies.
  6. Potential effects may reach ecosystems.
  7. Affected stakeholder groups identified in the source include Affected communities, Contractors, Customers / end-users, Employees.
  8. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Water withdrawal, discharge, quality and catchment-impact records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Hydraulic fracturing fleets including high-pressure pumps, blenders, hydration units, sand silos and data vans
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (emerging_pressures): Operator demands for lower-carbon drilling, electrified fleets, dual-fuel engines and measured service-level emissions data
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work
  • Process-map item (emerging_pressures): Litigation and permitting pressure around induced seismicity, water sourcing, truck traffic and chemical disclosure in unconventional basins

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Local authorities
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and resilience of digital oilfield, control, metering, monitoring and production data systems that support safe operations, emissions reporting, allocation, custody transfer and remote production management.

How it shows up in this industry

Digital oilfield systems include SCADA, downhole sensors, production allocation software, remote operations, methane monitoring platforms, metering skids and control systems for compressors, injection pumps, separation, storage and export pumps. Cyber compromise can affect production volumes, safety controls, custody transfer data, emissions reporting and emergency response.

Why it may be material

Cyber incidents can stop production, corrupt reserve or production allocation data, interfere with safety-critical equipment, distort methane reporting and create insurance, litigation and regulatory exposure. Digitalisation and remote operations increase dependence on resilient operational technology controls.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach emergency responders.
  5. Potential effects may reach the atmosphere.
  6. Potential effects may reach water bodies.
  7. Potential effects may reach soil and groundwater.
  8. Potential effects may reach ecosystems.
  9. Affected stakeholder groups identified in the source include Business partners, Contractors, Employees.
  10. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  7. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What is the scale, scope, likelihood and remediability of effects on contractors?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Seismic survey libraries, basin models, reservoir simulation models and proprietary exploration acreage data
  • Process-map item (assets): Exploration and appraisal wells, production wells, injection wells and observation wells
  • Process-map item (assets): Offshore fixed platforms, floating production storage and offloading vessels, subsea trees, manifolds and umbilicals
  • Process-map item (assets): Digital oilfield systems including SCADA, downhole sensors, production allocation software and methane monitoring platforms
  • Process-map item (customers): National oil companies and state marketing agencies managing production sharing or royalty barrels

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Business partners
  • Contractors
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of lobbying, political contributions, trade association memberships and policy positions on upstream oil and gas regulation, including methane, flaring, leasing, decommissioning, hydraulic fracturing, safety and climate policy.

How it shows up in this industry

Upstream operators and industry associations engage with governments on acreage access, fiscal terms, methane and flaring regulation, offshore safety, decommissioning security, hydraulic fracturing rules, environmental permitting and climate policy. Policy positions can materially shape emissions standards, project approvals and public trust in producing regions.

Why it may be material

Political engagement can affect the pace and design of methane, flaring, leasing, decommissioning and climate regulation. Misalignment between public transition commitments and lobbying activity can trigger investor pressure, NGO campaigns, litigation and reputational loss.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach affected communities.
  3. Potential effects may reach future generations.
  4. Potential effects may reach ecosystems.
  5. Affected stakeholder groups identified in the source include Affected communities.
  6. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may affect access to finance, funding terms or the cost of capital.
  2. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Community engagement, grievance and impact records
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Biodiversity, habitat and ecosystem-impact evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (emerging_pressures): Litigation and claims over climate attribution, misleading transition plans, spills and historic contamination
  • Process-map item (emerging_pressures): Use of satellites, drones and continuous sensors increasing public detectability of methane plumes and oil spills
  • Process-map item (financial_channels): Debt, equity and export credit access influenced by climate targets, Equator Principles screening and lender exclusions
  • Process-map item (product_risks): Associated gas flaring or venting represents misuse or loss of product and can create local air quality and climate impacts
  • Process-map item (regulatory_anchors): International Association of Oil & Gas Producers standards and guidance for safety, environment, wells and process safety

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of public policy engagement, lobbying, trade association activity and political contributions on fuel, climate, safety and refinery regulation.

How it shows up in this industry

Refining and marketing companies are directly affected by carbon pricing, emissions trading, free allocation, renewable fuel obligations, sustainable aviation fuel mandates, Fuel Quality Directive requirements, MARPOL Annex VI marine fuel rules, excise duties, low-emission zones, internal combustion engine phase-downs and refinery permitting. They often engage through trade associations and direct policy dialogue on the design of these regimes.

Why it may be material

Policy positions can materially affect margins, product demand, mandate revenues and transition timing. Misalignment between public climate commitments and lobbying on fuel or emissions regulation can create investor pressure, litigation exposure and reputational loss.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach consumers.
  5. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  2. The topic may affect access to finance, funding terms or the cost of capital.
  3. The topic may affect demand, pricing, market access or product and service revenue.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • Consumer outcome, complaint and product-impact records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Commercial fleets, haulage companies, bus operators, taxi fleets and delivery businesses buying road fuels and fleet-card services
  • Process-map item (customers): Airlines, airports and aviation fuel consortiums buying jet fuel and sustainable aviation fuel blends
  • Process-map item (customers): Shipping lines, port operators, fishing fleets and bunker traders buying marine gasoil and fuel oil
  • Process-map item (customers): Industrial users of refinery fuels, process oils, solvents, waxes, bitumen and petroleum coke

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Financial materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of public policy engagement, lobbying, political contributions and trade association positions on regulation affecting midstream safety, emissions, tariffs, certificates, permitting, LNG and energy transition policy.

How it shows up in this industry

Midstream operators are affected by pipeline safety rules, FERC-style tariff and certificate processes, open access regulation, methane monitoring and abatement rules, carbon pricing, port concessions, LNG permitting and cross-border approvals. Public policy engagement can influence the design and pace of regulations that determine revenue recovery, safety obligations, emissions controls and market access.

Why it may be material

Because midstream infrastructure is long-lived and heavily regulated, lobbying and trade association activity can materially affect tariffs, allowed returns, permitting timelines, methane obligations and transition policy. Misalignment between public climate or safety commitments and policy advocacy can create investor, NGO, litigation and reputational pressure.

Impact pathway

  1. Affected stakeholder groups identified in the source include Business partners.
  2. The source places the pathway in Own operations, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may affect access to finance, funding terms or the cost of capital.
  3. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence shows current or anticipated financial effects on the organisation?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • Could this topic affect demand, pricing, market access or revenue?
  • Could this topic affect access to finance, funding terms or the cost of capital?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (regulatory_anchors): Federal Energy Regulatory Commission regulation of interstate natural gas pipeline tariffs, certificates and open access in the United States

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.

Affected stakeholders

  • Business partners

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance, transparency and alignment of lobbying, political contributions, trade association participation and public policy positions affecting oilfield service regulation and market transition.

How it shows up in this industry

Oilfield service providers are affected by and may engage on regulation for offshore safety cases, well control, hydraulic fracturing, methane monitoring, chemical disclosure, OSPAR offshore chemicals, MARPOL vessel obligations, local content rules and decommissioning requirements. Trade associations can influence these rules in ways that affect service demand and public trust.

Why it may be material

Policy engagement can influence market access, compliance cost and transition credibility in a heavily regulated and publicly contested industry. Misalignment between corporate transition or safety claims and lobbying positions can attract investor, regulator and civil society scrutiny.

Impact pathway

  1. Potential effects may reach affected communities.
  2. Potential effects may reach workers.
  3. Potential effects may reach ecosystems.
  4. Potential effects may reach water bodies.
  5. Potential effects may reach the atmosphere.
  6. Potential effects may reach future generations.
  7. Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
  8. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may affect access to finance, funding terms or the cost of capital.
  3. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on affected communities?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Process-map item (emerging_pressures): Investor scrutiny of oilfield service revenue dependence on new hydrocarbon development versus decommissioning, geothermal and carbon storage work
  • Process-map item (external_impacts): Socio-economic disruption around boom-and-bust field activity, temporary camps, local price inflation and pressure on public services
  • Process-map item (financial_channels): Insurance premiums and exclusions for offshore operations, blowout risk, cyber incidents, extreme weather and political security exposure
  • Process-map item (impact_channels): Public emergency responders and health systems drawn into blowouts, fires, chemical releases, transport crashes and extreme weather events
  • Process-map item (regulatory_anchors): REACH and EU CLP Regulation governing registration, classification, labelling and restriction of oilfield chemicals

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Affected communities
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Business-model dependent
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of screening, due diligence, contractual standards, audit rights and corrective action for high-risk suppliers and contractors providing labour, maintenance, inspection, engineering, security, IT and critical equipment to oil and gas midstream assets.

How it shows up in this industry

Oil and gas midstream companies rely on outsourced construction crews, pipeline maintenance contractors, inline inspection specialists, non-destructive testing providers, engineering firms, security services, control-system vendors and suppliers of steel pipe, valves, compressors, seals, meters and cathodic protection materials. Governance failures in third-party selection and oversight can affect labour standards, subcontractor accountability, equipment integrity, sanctions exposure and project execution across pipelines, terminals, storage tanks, compressor stations and marine terminals.

Why it may be material

Midstream operators often manage large contractor workforces and specialised vendor networks for pipeline integrity, terminal maintenance, metering, compression, turnarounds and capital projects. Weak due diligence can lead to labour rights findings, defective equipment, subcontractor non-compliance, sanctions exposure and project delays. Materiality increases for companies with major construction programmes, cross-border procurement, complex subcontracting chains or procurement from higher-risk jurisdictions.

Impact pathway

  1. Potential effects may reach supply-chain workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach workers.
  4. Affected stakeholder groups identified in the source include Business partners, Contractors, Suppliers, Value chain workers.
  5. The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

  1. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  4. The topic may affect demand, pricing, market access or product and service revenue.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which upstream activities, suppliers or inputs create or concentrate the pathway?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Supplier workforce, audit, grievance and remediation records
  • Contractor working-condition, incident and engagement records
  • Workforce, health and safety, engagement and grievance records
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (emerging_pressures): Customer demand for certified low-methane gas, emissions-intensity disclosure and chain-of-custody data
  • Process-map item (impact_channels): Pipeline, terminal, processing plant and contractor workers exposed to pressure systems, confined spaces, toxic gas, driving and hot work risks
  • Process-map item (impact_channels): Downstream refineries, petrochemical plants, power stations and gas utilities affected by supply quality, pressure and reliability
  • Process-map item (logistics): Marine loading and unloading by tanker, barge or LNG carrier using jetties, hoses, loading arms, vapour return and ballast controls
  • Process-map item (product_risks): Misrouting, contamination or off-specification blending can damage refinery units, petrochemical crackers, engines or end-user equipment

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The relevant business model, activity, asset or product is not present or is not significant.
  • The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

  • Business partners
  • Contractors
  • Suppliers
  • Value chain workers

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Emerging issue
  • Strong industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Assurance of fuel lifecycle greenhouse gas intensity data, renewable-content claims and product carbon footprint information used in customer procurement, reporting and marketing.

How it shows up in this industry

Refining and marketing companies sell petrol, diesel, jet fuel, marine fuel, LPG, bitumen, lubricants and sustainable aviation fuel blends to fleets, airlines, shipping lines, industrial users and retail motorists. Customer procurement and climate litigation increasingly scrutinise whether product-level carbon intensity, renewable content and lifecycle greenhouse gas reductions are evidenced by fuel certificates, laboratory testing, custody-transfer data and blending records.

Why it may be material

Market-access requirements from airlines, fleets and government buyers, litigation linked to climate disclosures and tighter lifecycle greenhouse gas intensity expectations make product carbon data material. Misstated carbon data can distort customer Scope 3 reporting and undermine transition credibility.

Impact pathway

  1. Potential effects may reach downstream users.
  2. Potential effects may reach consumers.
  3. Potential effects may reach the atmosphere.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What current or proposed regulation could change the topic's relevance?

Evidence to collect

  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Crude oil and product storage tanks, including floating-roof tanks, spheres for LPG and heated bitumen tanks
  • Process-map item (assets): Product terminals and depots with blending, additive injection, vapour recovery and metering systems
  • Process-map item (assets): Permits, refinery operating licences, fuel brands, customer contracts, technical know-how and product certifications
  • Process-map item (customers): Commercial fleets, haulage companies, bus operators, taxi fleets and delivery businesses buying road fuels and fleet-card services
  • Process-map item (customers): Airlines, airports and aviation fuel consortiums buying jet fuel and sustainable aviation fuel blends

It may be less material when…

  • Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of external climate-related claims and disclosure controls in upstream oil and gas, focused on substantiation, approval, consistency and assurance readiness for public statements about emissions, methane, climate targets, low-carbon attributes and transition narratives.

How it shows up in this industry

Oil and gas exploration and production companies make climate-related statements across annual reports, sustainability reports, securities filings, bond materials, investor presentations and customer communications for operated and non-operated wells, fields, flaring and venting activity, methane performance, production intensity and marketed crude or gas cargoes. This topic is limited to the governance system that checks whether those external climate claims are accurate, consistent, evidenced and appropriately approved before publication.

Why it may be material

Public scrutiny of upstream climate claims is increasing because production growth, methane performance, scope 3 combustion narratives and transition pledges can influence access to capital, customer relationships and licence-holder reputation. The material issue is whether the company has robust controls over what it says publicly, not whether its actual reserves strategy or emissions trajectory is aligned with a transition pathway.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach downstream users.
  5. Affected stakeholder groups identified in the source include Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  2. The topic may affect access to finance, funding terms or the cost of capital.
  3. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What litigation or claims could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • Downstream-user outcome, complaint and product-use evidence
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Operating-cost records and budgets linked to the topic
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Process-map item (emerging_pressures): Investor pressure to reduce financed emissions exposure and restrict capital to high-flaring or high-cost reserves
  • Process-map item (emerging_pressures): Litigation and claims over climate attribution, misleading transition plans, spills and historic contamination
  • Process-map item (external_impacts): Carbon dioxide and methane emissions from drilling, flaring, venting, compressors, engines and fugitive leaks
  • Process-map item (external_impacts): Produced water discharges or disposal failures introducing salts, hydrocarbons, metals and naturally occurring radioactive material to the environment
  • Process-map item (external_impacts): Water withdrawals for drilling, hydraulic fracturing and dust control competing with agriculture, communities and ecosystems

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • NGOs / civil society
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Controls over the measurement, allocation, assurance and customer communication of emissions-intensity and low-methane attributes for transported, stored, blended and delivered hydrocarbon gas volumes.

How it shows up in this industry

Midstream companies generate operational data from custody transfer meters, chromatographs, nominations, balancing, gas quality certification, storage inventories and emissions measurements. Customer demand for certified low-methane gas and emissions-intensity disclosure creates a governance challenge where gas from multiple receipt points, storage caverns, LNG assets and interconnections is blended or reallocated.

Why it may be material

The commercial value of certified or low-emissions gas depends on auditable allocation of emissions to physical or contractual volumes. Misstatements can trigger customer disputes, greenwashing allegations and loss of access to premium markets, especially as methane rules and buyer procurement standards tighten.

Impact pathway

  1. Potential effects may reach downstream users.
  2. Potential effects may reach consumers.
  3. Potential effects may reach the atmosphere.
  4. Potential effects may reach future generations.
  5. Affected stakeholder groups identified in the source include Business partners, Customers / end-users.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  5. The topic may change operating costs through resource use, controls, remediation or ongoing management.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on downstream users?
  • What evidence shows that customer demand is changing?

Evidence to collect

  • Downstream-user outcome, complaint and product-use evidence
  • Consumer outcome, complaint and product-impact records
  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Provision, claim, penalty, remediation and contingent-liability records
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Operating-cost records and budgets linked to the topic
  • Process-map item (assets): Pump stations, compressor stations, metering stations, pressure reduction stations and custody transfer systems
  • Process-map item (assets): SCADA, leak detection, pipeline integrity management, geospatial right-of-way and cyber security systems
  • Process-map item (customers): Local distribution companies and gas utilities taking custody of transmission gas for retail networks
  • Process-map item (emerging_pressures): Tightening methane measurement, reporting and abatement requirements, including satellite detection, continuous monitoring and lower leak thresholds
  • Process-map item (emerging_pressures): Customer demand for certified low-methane gas, emissions-intensity disclosure and chain-of-custody data

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Business partners
  • Customers / end-users

Users of the information

  • Board / management
  • Investors / creditors
  • Media
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Emerging issue
  • Moderate industry signal
  • Double materiality
  • Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance and resilience of cyber-physical systems used in automated rigs, connected pressure pumping, downhole telemetry, subsea remote intervention, real-time operations centres and proprietary oilfield software.

How it shows up in this industry

Oilfield services increasingly depend on digital drilling platforms, measurement-while-drilling telemetry, reservoir evaluation software, real-time operations centres, remote diagnostics, satellite and fibre links, secure cloud platforms, subsea remotely operated vehicles and proprietary downhole tool designs that connect field equipment with operator decision-making.

Why it may be material

Cyber disruption can move beyond data loss into well control, pressure pumping, vessel positioning, remote intervention and emergency response failures. Customer pre-qualification, cyber insurance scrutiny and geopolitical cyber threats are making operational technology resilience material to contract access and safety performance.

Impact pathway

  1. Potential effects may reach workers.
  2. Potential effects may reach contractors.
  3. Potential effects may reach downstream users.
  4. Potential effects may reach affected communities.
  5. Potential effects may reach emergency responders.
  6. Potential effects may reach ecosystems.
  7. Potential effects may reach water bodies.
  8. Potential effects may reach soil and groundwater.
  9. Affected stakeholder groups identified in the source include Business partners, Contractors, Customers / end-users, Employees.
  10. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may change operating costs through resource use, controls, remediation or ongoing management.
  3. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  4. The topic may create provisions, penalties, remediation costs, claims or other liabilities.
  5. The topic may affect insurance availability, coverage terms, premiums or claims.
  6. The topic may affect reputation, licences to operate, intellectual property or other intangible value.
  7. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on workers?
  • What technology changes could alter the topic's impacts or financial effects?

Evidence to collect

  • Workforce, health and safety, engagement and grievance records
  • Contractor working-condition, incident and engagement records
  • Downstream-user outcome, complaint and product-use evidence
  • Community engagement, grievance and impact records
  • Emergency-response plans, incident logs and responder feedback
  • Biodiversity, habitat and ecosystem-impact evidence
  • Water withdrawal, discharge, quality and catchment-impact records
  • Soil and groundwater monitoring, incident and remediation records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Operating-cost records and budgets linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Provision, claim, penalty, remediation and contingent-liability records
  • Insurance coverage, premium, exclusion and claims records
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Process-map item (assets): Land drilling rigs, offshore jack-up and semi-submersible rigs, rig moving equipment, blowout preventers and managed-pressure drilling packages
  • Process-map item (assets): Hydraulic fracturing fleets including high-pressure pumps, blenders, hydration units, sand silos and data vans
  • Process-map item (assets): Coiled tubing, snubbing, wireline and slickline trucks with pressure control equipment
  • Process-map item (assets): Drilling fluids plants, mud tanks, shale shakers, centrifuges, cuttings dryers and laboratory testing facilities
  • Process-map item (assets): Digital drilling platforms, reservoir evaluation software, real-time operations centres and proprietary downhole tool designs

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Business partners
  • Contractors
  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

  • Governance
  • Emerging issue
  • Moderate industry signal
  • Double materiality

Workcard generated from the catalogue

What this topic covers

Credible governance, classification and capital allocation for oilfield service revenue and assets shifting from new hydrocarbon well construction towards decommissioning, geothermal drilling, carbon storage, integrity monitoring and remediation services.

How it shows up in this industry

Oil and gas service companies earn revenue from contract drilling, directional drilling, cementing, hydraulic fracturing, well intervention, subsea inspection and decommissioning support. The same capabilities are increasingly marketed for geothermal wells, carbon storage wells, plugging and abandonment and site remediation, while investors scrutinise dependence on customer capital expenditure for new hydrocarbon development.

Why it may be material

The sector's asset base is capital intensive and cyclical, and lenders may restrict exposure to hydrocarbon expansion. Credible classification of transition revenue affects valuation, debt access and customer trust, especially where companies claim alignment with geothermal, carbon storage or decommissioning markets.

Impact pathway

  1. Potential effects may reach the atmosphere.
  2. Potential effects may reach future generations.
  3. Potential effects may reach affected communities.
  4. Potential effects may reach workers.
  5. Affected stakeholder groups identified in the source include Customers / end-users, Employees.
  6. The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

  1. The topic may affect demand, pricing, market access or product and service revenue.
  2. The topic may require capital expenditure to adapt assets, processes or infrastructure.
  3. The topic may affect access to finance, funding terms or the cost of capital.
  4. The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
  5. The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

  • What evidence supports both the impact and financial materiality pathways?
  • Which own operations, assets or decisions create or concentrate the pathway?
  • Which products, services, customers or end uses create or concentrate the pathway?
  • Where across the value chain is the pathway most significant?
  • What is the scale, scope, likelihood and remediability of effects on the atmosphere?
  • What investor expectations or stewardship activity could change the topic's relevance?

Evidence to collect

  • Emissions, air-quality and atmospheric-impact records linked to the topic
  • Long-term scenario, cumulative-impact and intergenerational analysis
  • Community engagement, grievance and impact records
  • Workforce, health and safety, engagement and grievance records
  • Revenue, demand, pricing and market-access analysis linked to the topic
  • Capital plans, asset adaptation budgets and investment approvals
  • Funding terms, lender or investor requirements and cost-of-capital analysis
  • Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
  • Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
  • Process-map item (assets): Regional service bases, pipe yards, chemical warehouses, workshops and calibration facilities
  • Process-map item (customers): Decommissioning project owners needing plugging, abandonment, cutting, lifting and site remediation support
  • Process-map item (customers): Geothermal developers using drilling, cementing, directional drilling and well logging capabilities adapted from oilfields
  • Process-map item (emerging_pressures): Operator demands for lower-carbon drilling, electrified fleets, dual-fuel engines and measured service-level emissions data
  • Process-map item (emerging_pressures): Tighter methane rules increasing demand for leak detection and repair while penalising service-related venting and flaring events

It may be less material when…

  • The organisation's scale, exposure or effects are below the threshold set for further assessment.
  • The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
  • The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

  • Customers / end-users
  • Employees

Users of the information

  • Board / management
  • Investors / creditors
  • Regulators

Standards to check

See how companies report it →

Your preliminary screening decision

Saved in this browser. Your notes leave it only when you export the screening.

An initial screening — not a materiality assessment

To turn a shortlist into a defensible result, you still need to:

  • engage affected stakeholders
  • assess severity and likelihood
  • evaluate financial effects
  • define thresholds
  • document governance and approval
  • keep an audit trail
Certified Materiality Assessment for ESG Reporters Course →
How this screening is built, and what it is not

Candidate topics come from the LRA materiality topic catalogue (77 topics for this industry that passed quality checks), aligned to GRI sector numbering and the SASB SICS classification.

Topics, rationales, impact and financial channels, stakeholders and standard hints come from the reviewed catalogue. Workcards and activity matches are generated from it by fixed rules; where LRA has written a workcard or a disclosure mapping by hand, it is labelled as curated.

Your selections, decisions and notes stay in this browser. They are sent to LRA only to build an Excel file when you choose to export, and are not stored.

This is an educational screening aid. It is not issued or endorsed by GRI, the IFRS Foundation, EFRAG or SASB, and it is not a materiality assessment of any organisation.

Initial screening summary

Oil and Gas

Organisation profile

    Include for further assessment

      More evidence required

        Provisionally lower priority

          Important limitation. These are screening decisions only. They have not been validated through stakeholder engagement, severity assessment, financial-effect analysis or formal approval.

          The link carries only the sub-industry and the activities you ticked — never your decisions or notes.

          An .xlsx file with your screening, the workcards and the sources for the chosen sub-industry.