SASB comparison table

OIL & GAS – REFINING & MARKETING

Greenhouse gas emissions

		Description location
EM-RM-110a.1	Total Scope 1 emissions, percentage subject to emission restriction regulations	ESG data By Scope
EM-RM-110a.2	Long-term and short-term strategies or plans for managing Scope 1 emissions, emission reduction targets, and analysis of performance against those targets.	Carbon neutral, climate change friendly Metrics and targets

Air quality

		Description location
EM-RM-120a.1	Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (2) SOx, (3) Particulate matter (PM10), (4) H2S, and (5) volatile organic compounds (VOC)	ESG data Air pollutant emissions
EM-RM-120a.2	Number of Refinery in or near densely populated areas *Highly populated areas: Areas with a population of over 50,000 people in urban areas

water management

		Description location
EM-RM-140a.1	(1) Total freshwater intake; (2) Recycling rate; (3) Proportion of areas with high or extremely high baseline water stress	ESG data Water Resources water intake/drainage volume, water intake basic unit
EM-RM-140a.2	Number of violations of water quality permits, standards, and regulations	Initiatives for water quality management

Hazardous materials management

		Description location
EM-RM-150a.1	Amount of hazardous waste generated and recycling rate	ESG data hazardous waste
EM-RM-150a.2	(1) Number of underground storage tanks (UST); (2) the number of UST releases that require cleanup, and (3) Percentage of states with UST Financial Guarantee Fund

Workforce health and safety

		Description location
EM-RM-320a.1	(1) Total disaster incidence rate (TRIR); (2) mortality rate; (3) Near miss rate (NMFR) for (a) regular employees and (b) contract employees	ESG data Labor accident record
EM-RM-320a.2	Discussion on management systems to integrate safety culture	Occupational safety

Product specifications and clean fuel blending

		Description location
EM-RM-410a.1	(1) Renewable fuel production; (2) Percentage of renewable volume obligations (RVO) satisfied through the purchase of “separated” renewable identification numbers (RINs)	Fact book
EM-RM-410a.2	Total market and market share for advanced biofuels and related infrastructure

Pricing integrity and transparency

		Description location
EM-RM-520a.1	Total financial losses as a result of legal proceedings related to price fixing or price manipulation

Managing the legal and regulatory environment

		Description location
EM-RM-530a.1	Discussion of the company's status in relation to government regulations and/or policy proposals that address environmental and social factors affecting the industry	Carbon neutrality/climate change action

Serious accident risk management

		Description location
EM-RM-540a.1	(Tier 1) Greater Impact and (Tier 2) Lesser Impact Loss of Reactor (LOPC) Process Safety Event (PSE) Rates
EM-RM-540a.2	Safety system index rate (Tier 3) issues
EM-RM-540a.3	Discussion on measuring operational discipline and management system performance using Tier 4 indicators

		Description location
EM-RM-000.A	Throughput refining of crude oil and other feedstocks *Total volume of crude oil and other feedstock processed by refining systems during the reporting period	Fact book
EM-RM-000.B	Refining capacity *Capacity in service at the beginning of the period: Capacity that is not in service and not in active repair, but available for service within 30 days: Capacity undergoing repairs that can be completed within 90 days. Available capacity is the sum of operating capacity and idle capacity, measured in barrels per calendar day.	Fact book