PIR2022 -Ipieca Sustainability Reporting Guidance for the Oil and Gas Industry

Governance and Business Ethics
Governance and management systems	GOV-1: Governance approach	Corporate Governance at PETRONAS, pages 221-232
Governance and management systems	GOV-2: Management systems	Corporate Governance at PETRONAS, pages 221-240
Business ethics and transparency	GOV-3: Preventing corruption	Risks Linked to Creating Value, page 59 Corporate Governance at PETRONAS, page 241
Business ethics and transparency	GOV-4: Transparency of payments to host governments	Letter from the Executive Vice President and Group Chief Financial Officer, Page 30
Climate Change and Energy
Climate strategy and risk	CCE-1: Climate governance and strategy	Safeguard the Environment, pages 110-113
Climate strategy and risk	CCE-2: Climate risk and opportunities	Safeguard the Environment, pages 110-114
Technology	CCE-3: Lower carbon technology	PETRONAS Energy Transition Strategy, pages 34-37 Project Delivery and Technology, pages 92-97 Gentari, pages 98-104
Emissions	CCE-4: Greenhouse gas (GHG) emissions	Safeguard the Environment, pages 115-121 Sustainability Key Performance Data, pages 198-203
Emissions	CCE-5: Methane emissions	Safeguard the Environment, pages 117-118 Sustainability Key Performance Data, page 201
Energy use	CCE-6: Energy use	Sustainability Key Performance Data, page 203
Flaring	CCE-7: Flared gas	Safeguard the Environment, pages 120-121 Sustainability Key Performance Data, page 199
Environment
Water	ENV-1: Freshwater	Safeguard the Environment, page 125 Sustainability Key Performance Data, page 204
Water	ENV-2: Discharges to water	Sustainability Key performance Data, page 204
Biodiversity	ENV-3: biodiversity policy and strategy	Safeguard the Environment, pages 128-129 Positive Social Impact, pages 194-195
Biodiversity	ENV-4: Protected and priority areas for biodiversity conservation	Safeguard the Environment, page 128
Air emissions	ENV-5: Emissions to air	Safeguard the Environment, page 125 Sustainability Key Performance Data, page 204
Spills	ENV-6: Spills to the environment	Safeguard the Environment, page 126 Sustainability Key Performance Data, page 204
Materials management	ENV-7: Materials management	Safeguard the Environment, pages 122-123 Positive Social Impact, page 157 Sustainability Key Performance Data, page 204
Materials management	ENV-8: Decommissioning	Safeguard the Environment, pages 127
Decommissioning	ENV-1: Freshwater	Safeguard the Environment, pages 125 Sustainability Key Performance Data, page 204
Safety, health and security
Workforce protection	SHS-1: Safety, health and security engagement	Positive Social Impact, pages 131-141
	SHS-2: Workforce health	Risks Linked to Creating Value, page 66 Positive Social Impact, pages 131-141
	SHS-3: Occupational injury and illness incidents	Gas, pages 80-82 Positive Social Impact, pages 131-141 Sustainability Key Performance Data, page 205
Product health, safety and environmental risk	SHS-5: Product stewardship	Positive Social Impact, pages 155-158
Process safety	SHS-6: Process safety	Positive Social Impact, pages 137-139 Sustainability Key Performance Data, page 205
Security	SHS-7: Security risk management	Positive Social Impact, pages 142-146
Social
Human rights management	SOC-1: Human rights due diligence	Material Topics, page 56 Positive Social Impact, pages 147-150 Sustainability Key Performance Data, page 209
	SOC-2: Suppliers and human rights	Letter from the Vice President and Chief Sustainability Officer, pages 32-33 Positive Social Impact, pages 147-150
	SOC-3: Security and human rights	Positive Social Impact, pages 142-144 and 147-150
Labour practices	SOC-4: Site-based labour practices and worker accommodation	Positive Social Impact, pages 147 and 154
	SOC-5: Workforce diversity and inclusion	Positive Social Impact, pages 172-181 Sustainability Key Performance Data, pages 206-208
	SOC-6: Workforce engagement	Engaging with Stakeholders, page 47 Positive Social Impact, pages 159-171
	SOC-7: Workforce training and development	Positive Social Impact, pages 159-171 Sustainability Key Performance Data, page 209
	SOC-8: Workforce non-retaliation and grievance mechanisms	Positive Social Impact, pages 147-150
Community engagement	SOC-9: Local community impacts and engagement	Engaging with Stakeholders, page 51 Positive Social Impact, pages 182-197
	SOC-10: Indigenous peoples	Positive Social Impact, pages 147-150 and 182-197
	SOC-11: Land acquisition and involuntary resettlement	Positive Social Impact, pages 147-150
	SOC-12: Community grievance mechanisms	Positive Social Impact, page 149
	SOC-13: Social investment	Other Businesses, page 106 Positive Social Impact, page 169 Sustainability Key Performance Data, page 209
Local content	SOC-14: Local procurement and supplier development	Engaging with Stakeholders, page 47 Other businesses, page 169 Positive Social Impact, pages 214-215
Local content	SOC-15: Local hiring practices	Positive Social Impact, pages 147-148 and 179 Sustainability Key Performance Data, page 208