Reporting standards and guidelines
We report in line with the Global Reporting Initiative Standards: Core option for the Shell Sustainability Report 2019.
Global Reporting Initiative
We used the Global Reporting Initiative Standards: Core option for the Shell Sustainability Report 2019 and this website.
What is the Global Reporting Initiative?
The Global Reporting Initiative (GRI) has developed Sustainability Reporting Guidelines that strive to increase the transparency and accountability of economic, environmental, and social performance. It was established in 1997 in partnership with the United Nations’ Environment Programme. It is an international, multi-stakeholder and independent institution whose mission is to develop and disseminate globally applicable Sustainability Reporting Guidelines. These guidelines are for voluntary use by organisations for reporting on the economic, environmental, and social dimensions of their activities, products and services.
We recognise the value of the GRI in assisting the process of improving disclosure by identifying sustainability indicators, and in enhancing the comparability and standardisation of reporting. In 1999 we began to work with the GRI to test their guidelines and support their further development.
UN Global Compact
The United Nations has developed a global agreement, or compact, with businesses to align their operations and strategies with ten universally accepted principles in the areas of human rights, labour, the environment and anti-corruption.
We support the compact and we report in line with its principles.
Supporting fundamental human rights in line with the legitimate role of business.
In our General Business Principles we state our support for fundamental human rights in line with the legitimate role of business. We believe that companies have a role to play in respecting human rights, in practical ways directly related to their business activities and in supporting governments' efforts to improve their human rights performance.
UN Global Compact Principle 1: Businesses should support and respect the protection of international human rights within their sphere of influence.
UN Global Compact Principle 2: Businesses should make sure that they are not complicit in human rights abuses.
We have developed training, tools and guidelines to help staff understand issues around human rights.
The Shell General Business Principles include our aims to provide good working conditions and an inclusive environment for staff.
UN Global Compact Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining.
We support the International Labour Organization on the fundamental principles and rights at work:
- freedom of association and the effective recognition of the right to collective bargaining;
- the elimination of all forms of forced or compulsory labour;
- the effective abolition of child labour;
- the elimination of discrimination in respect of employment and occupation.
Our staff are free to join a union wherever permitted by law.
UN Global Compact Principle 4: the elimination of all forms of forced and compulsory labour.
The most senior Shell representative in every country where we operate, the Country Chair, is required to report any incidents of forced labour.
UN Global Compact Principle 5: the effective abolition of child labour.
We aim not to exploit children, through direct employment or indirectly through joint ventures, contractors or suppliers.
UN Global Compact Principle 6: the elimination of discrimination in respect of employment and occupation.
We embed diversity and inclusion in our culture, for example through our core values of honesty, integrity and respect for people.
The Shell General Business Principles also state our aim to create an inclusive work environment with equal opportunities.
We have established People Standards which help us to effectively resource, develop and engage staff.
As part of these standards we work to value different views and opinions, to respect each employee’s personal needs, and to promote a workplace free from harassment and discrimination.
Investing in technology to help us lower our emissions and working with others to limit our impact on biodiversity.
We were one of the first energy companies to acknowledge the threat of climate change. We are calling for action by governments, our industry and energy users. And we play a leading role in demonstrating ways to manage carbon dioxide CO2 responsibly.
We were the first energy company to adopt a biodiversity standard in 2001 that we now incorporate in our biodiversity manual.
We have developed biodiversity action plans for all Shell-operated companies in International Union for Conservation of Nature (IUCN) Category I-IV Protected Areas and for major projects in areas of high biodiversity value.
We continue working with others to reduce our impact and contribute to conservation.
UN Global Compact Principle 8: Businesses should undertake initiatives to promote greater environmental responsibility.
Our Business Principles have included our commitment to contribute to sustainable development since 1997.
It requires us to balance short- and long-term interests, and to integrate economic, environmental and social considerations into business decision-making.
UN Global Compact Principle 9: Businesses should encourage the development and diffusion of environmentally friendly technologies.
Innovation and the development of advanced technologies are central to our strategy. Our research and development programme includes technologies to manage carbon dioxide emissions and to make alternative sources of energy commercially available.
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Working to achieve honesty, integrity and fairness in all aspects of our business.
The Shell General Business Principles state our insistence on honesty, integrity and fairness in all aspects of our business. The direct or indirect offer, payment, solicitation or acceptance of bribes is unacceptable.
UN Global Compact Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery.
In line with this principle, Shell maintains a global Anti-bribery and Corruption (ABC) programme that includes elements designed to prevent or detect and remediate potential violations. The programme begins with our anti-bribery commitment, an integral part of the Shell General Business Principles.
Our policy is clear: we do not tolerate the direct or indirect offer, payment, solicitation or acceptance of bribes in any form. Facilitation payments are also prohibited. Our Code of Conduct includes specific instructions to staff, such as requirements to avoid or declare potential conflicts of interest, and others that concern the offer or acceptance of gifts and hospitality.
Communications from leaders include messages about these commitments and the associated requirements. These are reinforced with both global and targeted communications, to ensure that staff are frequently reminded of their obligations.
In addition to the Code of Conduct, we have established mandatory anti-bribery procedures and controls applicable to all Shell Businesses and Functions, throughout their operations. The procedures and controls are designed to address a range of corruption related risks and to focus resources and attention in the areas of higher risk.
We regularly review and revise these procedures, controls and risk criteria to ensure they remain up-to-date with applicable laws, regulations and best practices. Our programme reviews also take into account results from relevant internal audits, reviews and investigations.
As part of our approach to ethics & compliance training, we take action to ensure that our anti-corruption policies, standards, and procedures are communicated to all directors, officers, employees, and, where necessary and appropriate, to agents and business partners. Particular areas of focus with third parties include continued strengthening of due diligence procedures, and clearly articulated requirements (for example through the use of standard contract clauses).
Requests for advice or reporting of concerns may be submitted via the Shell Global Helpline or through internal channels, as with other requests or concerns related to the Code of Conduct or Business Principles. All allegations concerning bribery or corruption are investigated.
See Business Integrity - Shell Global for further information on reporting of violations and Code of Conduct investigations.
When we discover that bribery or fraud allegations are imposed against any third party performing work for Shell, we review our relationship with that party and take appropriate action.
The Shell Ethics & Compliance Office, including the Chief Ethics & Compliance Officer, programme and operational business support teams, assists the Businesses and Functions in ABC programme implementation, monitors and reports on progress. Dedicated legal counsel provide legal advice and likewise assist in monitoring programme implementation.
We use the IPIECA/API/OGP oil and gas industry guidance for our sustainability reporting.
IPIECA/API/OGP Oil and Gas Industry Guidance
In 2020, IPIECA, the global oil and gas industry association for advancing environmental and social performance, along with the American Petroleum Institute (API) and the International Association of Oil and Gas Producers (IOGP), published the fourth edition of the “Sustainability reporting guidance for the oil and gas industry”. Shell actively supported the updating of the guidance along with other member companies. It has been endorsed by industry associations around the world. We use the guidance to inform our reporting on sustainability topics.
Click on the document below to see how Shell maps extracts from a number of Shell´s disclosures such as the 2019 Annual Report, 2019 Sustainability Report, and others against the 11 high-level recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), launched in 2017.
The TCFD recommendations do not ask companies to provide separate “TCFD Reports” but to use the recommendations to shape their “mainstream” and other disclosures. This mapping document aims to help readers to understand how our disclosures respond to the TCFD recommendations.
Click on the document below to see how Shell intends to map disclosures against the Sustainability Accounting Standards Board (SASB) Oil & Exploration and Production Standard. (version 2018-10).
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At Shell, we share a set of core values – honesty, integrity and respect for people – which underpin all the work we do. The Shell General Business Principles, Code of Conduct, and Ethics and Compliance Manual help everyone at Shell act in line with these values and comply with relevant laws and regulations.