SASB comparison table

OIL & GAS-REFINING & MARKETING

Greenhouse Gas Emissions

		Description location
EM-RM-110a.1	Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations	ESG data GHG Emissions by Scope
EM-RM-110a.2	Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets	Carbon neutrality/climate change action Metrics and targets

Air Quality

		Description location
EM-RM-120a.1	Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM₁₀), (4) H2S, (5) volatile organic compounds (VOCs)	ESG data Air pollutant emissions
EM-RM-120a.2	Number of refineries in or near areas of dense population

Water Management

		Description location
EM-RM-140a.1	(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress	ESG data Amount of Water Resources Intake and Wastewater
EM-RM-140a.2	Number of incidents of non-compliance associated with water quality permits, standards, and regulations	Water Resources Initiatives for water quality management

Hazardous Materials Management

		Description location
EM-RM-150a.1	(1) Amount of hazardous waste generated, (2) percentage recycled	ESG data hazardous waste
EM-RM-150a.2	(1) Number of underground storage tanks (USTs), (2) number of UST releases requiring clean up, and (3) percentage in jurisdictions with UST financial assurance funds

Workforce Health & Safety

		Description location
EM-RM-320a.1	(1) Total recordable incident rate (TRIR), (2) fatality rate, (3) near miss frequency rate (NMFR) for(a) direct employees and (b) contract employees	ESG data Occupational Accident Results
EM-RM-320a.2	Discussion of management systems used to integrate a culture of safety	Occupational safety

Product Specifications & Clean Fuel Blends

		Description location
EM-RM-410a.2	Total addressable market and share of market for advanced biofuels and associated infrastructure
EM-RM-410a.3	Volumes of renewable fuels for fuel blending: (1) net amount produced, (2) net amount purchased

Pricing Integrity & Transparency

		Description location
EM-RM-520a.1	the aggregate amount of financial loss as a result of legal proceedings relating to price fixing or price manipulation;

Management of the Legal & Regulatory Environment

		Description location
EM-RM-530a.1	Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry	Carbon neutrality/climate change action

Critical Incident Risk Management

		Description location
EM-RM-540a.1	Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) and lesser consequence (Tier 2)
EM-RM-540a.2	Challenges to Safety Systems indicator rate (Tier 3)
EM-RM-540a.3	Discussion of measurement of Operating Discipline and Management System Performance through Tier 4 Indicators

Activity Metrics

		Description location
EM-RM-000.A	Refining throughput of crude oil and other feedstocks	Fact book
EM-RM-000.B	Refining operating capacity	Fact book