Our standards and policies

Selected commitments, policies and frameworks

We have a number of codes, policies and assurance processes that define how we aim to operate in socially and environmentally responsible ways. These include:

• Shell General Business Principles
• Shell Code of Conduct
• Ethics and Compliance Manual
• Code of Ethics for Executive Directors and Senior Financial Officers
• Shell Supplier Principles
• Health, Safety, Security, Environment & Social Performance Commitment and Policy
• Health, Safety, Security, Environment & Social Performance Control Framework
• Health, Safety, Security, Environment & Social Performance assurance
• Human rights approach
• Voluntary Principles on Security and Human Rights
• Shell’s ambition to be a net-zero emissions energy business
• Environmental framework
• Biodiversity commitments
• Purchasing statement: Sustainable sourcing of bio-components (PDF)
• Corporate political engagement (PDF)
• Shell’s principles for producing tight/shale oil and gas

We also support a number of external voluntary codes.

Reporting standards and frameworks

Our reporting is informed by a number of standards such as the IPIECA Sustainability Reporting Guidance and the Global Reporting Initiative (GRI). In addition, we map our disclosures against the Sustainability Accounting Standards Board’s Oil and Gas Exploration and Production Standard, the World Economic Forum’s Stakeholder Capitalism Metrics (core) and are a founding member of and a signatory to the United Nations Global Compact. In our Annual Report, we set out our climate-related financial disclosures consistent with all of the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations and Recommended Disclosures.

• Global Reporting Initiative
• Task Force on Climate-related Financial Disclosures 
• Sustainability Accounting Standards Board
• CDP
• IPIECA 
• United Nations Global Compact
• United Nations Sustainable Development Goals