GRI content index

11.1

3-3

11.1.1

Our approach to climate change and the energy transition
Delivering our climate targets
Energy efficiency in our operations
About our data
About this report
Other regulatory disclosures: Energy use in our operations
Our Powering Progress targets
HSSE&SP Control Framework

302-1

11.1.2

Our approach to climate change and the energy transition
Delivering our climate targets
Energy efficiency in our operations
Other regulatory disclosures: Energy use in our operations
Our Powering Progress targets
HSSE&SP Control Framework

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

302-2

11.1.3

Our approach to climate change and the energy transition
Delivering our climate targets
Energy efficiency in our operations
Other regulatory disclosures: Energy use in our operations

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.html.

302-4

Delivering our climate targets
Greenhouse gas and energy data: Net carbon intensity
Greenhouse gas and energy data: Energy use (operational control)
Other regulatory disclosures: Energy use in our operations

305-1

11.1.5

Greenhouse gas emissions
Greenhouse gas and energy data: Scope 1 GHG emissions (operational control)
Scope 1, Scope 2, and Scope 3 Greenhouse gas (GHG) emissions, and the related risks

Our assurance statements are available at www.shell.com/ghg

305-2

11.1.6

Greenhouse gas emissions
Greenhouse gas and energy data: Scope 2 GHG emissions (operational control)
Scope 1, Scope 2, and Scope 3 Greenhouse gas (GHG) emissions, and the related risks

Our assurance statements are available at www.shell.com/ghg

305-3

11.1.7

Greenhouse gas emissions
Greenhouse gas and energy data: Scope 3 GHG emissions
Scope 1, Scope 2, and Scope 3 Greenhouse gas (GHG) emissions, and the related risks

Our assurance statements are available at www.shell.com/ghg

305-4

11.1.8

Greenhouse gas emissions
Energy efficiency in our operations
Greenhouse gas and energy data: GHG intensities (operational control)
Other regulatory disclosures: GHG emissions and energy consumption data

Our assurance statements are available at www.shell.com/ghg

11.2

3-3

11.2.1

Risk factors
Climate-related risks and opportunities identified by Shell over the short, medium and long term
Resilience of Shell's strategy, taking into consideration different climate-related scenarios, including a two degrees celsius or lower scenario
Energy transition strategy
Our approach to climate change and the energy transition
Shell Energy Transition Strategy

305-5

11.2.3

Greenhouse gas emissions
Energy efficiency in our operations
Greenhouse gas and energy data: Other greenhouse gas data (operational control)
Methane emissions
Flaring
Sectoral decarbonisation
Realising the role of nature
Carbon capture and storage
Other regulatory disclosures: GHG emissions and energy consumption data

Our assurance statements are available at www.shell.com/ghg

11.2.4

Climate and Energy Transition Lobbying Report

11.3

3-3

11.3.1

Air quality
Air quality

305-7

11.3.2

Other environmental data: Air emissions

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

416-1

11.3.3

Product stewardship
HSSE & SP Control Framework
Product stewardship

11.4

3-3

11.4.1

Protecting biodiversity
Environment: Biodiversity
Biodiversity
Environmentally sensitive areas
Environmental and social partners

304-2

11.4.3

Protecting biodiversity
Environment: Biodiversity
Biodiversity

304-3

11.4.4

Protecting biodiversity
Environment: Biodiversity
Biodiversity
Environmentally sensitive areas
Environmental and social partners

304-4

11.4.5

IUCN Red List species and national conservation list species with habitats in areas affected by operations

not available

11.5

3-3

11.5.1

Managing waste
Circular economy and waste
Circular economy and waste
About our data
About this report
Our Powering Progress targets
HSSE&SP Control Framework

306-1

11.5.2

Managing waste
Circular economy and waste
Circular economy and waste

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

306-2

11.5.3

Managing waste
Circular economy and waste
Circular economy and waste
Supply chain

We report separately on hazardous and non-hazardous waste along with recycled waste at Group level. Individual installations also may have their own expanded waste metrics and targets, some derived from government permits for regional and local impacts.

306-3

11.5.4

Managing waste
Other environmental data: Waste management
Circular economy and waste
Circular economy and waste

306-4

11.5.5

Managing waste
Other environmental data: Waste management
Circular economy and waste
Circular economy and waste

11.6

3-3

11.6.1

Conserving water resources
Environment: Water
Water
About our data
About this report
Our Powering Progress targets
HSSE&SP Control Framework

303-1

11.6.2

Conserving water resources
Environment: Water
Water

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

303-2

11.6.3

Conserving water resources
Environment: Water
Water

303-3

11.6.4

Conserving water resources
Other environmental data: Water use and discharge
Environment: Water
Water

We report total water withdrawl across Shell, by source, by business and by country.

303-4

11.6.5

Conserving water resources
Other environmental data: Water use and discharge
Environment: Water
Water

We report produced water discharged.

303-5

11.6.6

Conserving water resources
Other environmental data: Water use and discharge
Environment: Water
Water

11.7

3-3

11.7.1

A just transition
A fair and just transition
Diversity, equity and inclusion
Our people
Decommissioning and restoration

402-1

11.7.2

Our people: employee overview

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

404-2

11.7.3

Ethical leadership
Our approach to safety
Transport safety
Safety
Our People
A fair and just transition

11.7.4

Decommissioning and restoration

11.7.5

Decommissioning and restoration

11.7.6

Note 24 - Decommissioning and other provisions

11.8

3-3

11.8.1

Preparing for emergencies
Other environmental data: Spills of more than 100 kg to environment
Environment: Spills
Spill response and prevention in Nigeria

306-3

11.8.2

Preparing for emergencies
Other environmental data: Spills of more than 100 kg to environment
Environment: Spills
Spill response and prevention in Nigeria

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

11.8.3

Process safety
Safety performance data

11.9

3-3

11.9.1

Our approach to safety
Safety
Our approach to safety
HSSE & SP Control Framework
Safety, environment and sustainability committee
Commitments, policies and standards: Health, Security, Safety, the Environment (HSSE) and Social Performance (SP) commitment and policy
Our approach to safety
Personal safety
Process safety
Transport safety

403-2

11.9.3

Our approach to safety
Safety
Safety
Personal safety
Process safety

403-3

11.9.4

Our people: Employee communication and involvement
Worker welfare

403-4

11.9.5

Safety
Our people: Employee communication and involvement
Safety
Worker welfare

403-5

11.9.6

Our approach to safety
Transport safety
Safety
Our people: Employee communication and involvement
Safety

403-6

11.9.7

Safety
Our people: Employee communication and involvement

403-7

11.9.8

Product stewardship
Product stewardship
Reach

403-8

11.9.9

Safety
HSSE & SP control framework

403-9

11.9.10

Our approach to safety
Safety performance data
Safety

403-10

11.9.11

Our approach to safety
Safety performance data
Safety

11.10

3-3

11.10.1

Diversity, equity and inclusion
Our people

401-1

11.10.2

Diversity, equity and inclusion
Our people

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

401-2

11.10.3

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Part-time and full-time employees have the same benefits, though these may vary based on country regulations.

401-3

11.10.4

Global maternity leave standard

402-1

11.10.5

Our people: employee overview

Not reported at a global level. There are different notice periods in various markets. We seek to conduct the job reductions process in accordance with our core values of honesty, integrity and respect for people.

404-1

11.10.6

Diversity, equity and inclusion
Our people

We report the total number of formal training days provided for employees and joint-venture partners.

404-2

11.10.7

Ethical leadership
Our approach to safety
Transport safety
Safety
Our People
A fair and just transition

414-1

11.10.8

Supply chain
Social and economic impacts
Supplier Principles
UK Modern Slavery Act statement
VPSHR Report

Certain areas of our supply chain may pose a higher risk to labour rights due to their location and the nature of the goods and services we procure. We use a defined set of criteria to identify potential supply chain risks and, where we see risk, we ask suppliers and contractors to respond to our due diligence assessments before awarding a contract. This assessment requires our suppliers and contractors to declare whether they have a process in place to assess and manage social risks with their own suppliers. If gaps are identified, we may work with suppliers and contractors to help them understand how to close these gaps, implement corrective action; which may include on-site audits from Shell; or we may consider terminating the contract. Language on the VPs and the Shell Group requirements on the use of force are included in our private security contracts.

414-2

11.10.9

Supply chain
Social and economic impacts
Supplier Principles
UK Modern Slavery Act statement
VPSHR Report

Not reported at a global level.

11.12

3-3

11.12.1

Respecting human rights: Modern slavery
Human rights
Human rights
Shell's approach to human rights
UK Modern Slavery Act statement

414-1

11.12.3

Supply chain
Social and economic impacts
Supplier Principles
UK Modern Slavery Act statement
VPSHR Report

Certain areas of our supply chain may pose a higher risk to labour rights due to their location and the nature of the goods and services we procure. We use a defined set of criteria to identify potential supply chain risks and, where we see risk, we ask suppliers and contractors to respond to our due diligence assessments before awarding a contract. This assessment requires our suppliers and contractors to declare whether they have a process in place to assess and manage social risks with their own suppliers. If gaps are identified, we may work with suppliers and contractors to help them understand how to close these gaps, implement corrective action; which may include on-site audits from Shell; or we may consider terminating the contract. Language on the VPs and the Shell Group requirements on the use of force are included in our private security contracts.

11.13

3-3

11.13.1

Our people
Supplier principles

407-1

11.13.2

Social data
Supplier principles

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

11.14

3-3

11.14.1

Our strategy
How we create value
Our business activities

202-2

11.14.3

Our people

203-1

11.14.4

Access to energy
Access to energy
Social investment
Community skills and entrepreneurship
Contributing to Nigeria's economy

203-2

11.14.5

Supply chain
Local content
Community skills and entrepreneurship
Contributing to Nigeria's economy

204-1

11.14.6

Local content

11.15

3-3

11.15.1

Community skills and entrepreneurship
Engaging with communities
Contributing to Nigeria's economy
HSSE & SP Control Framework
Social and economic impacts
Neighbouring communities
Working with communities
Embedding sustainability into our major projects

413-1

11.15.2

Community skills and entrepreneurship
Engaging with communities
Contributing to Nigeria's economy
HSSE & SP Control Framework
Social and economic impacts
Neighbouring communities
Working with communities
Embedding sustainability into our major projects

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

413-2

11.15.3

Engaging with communities
Neighbouring communities

We report on this on a significant example basis.

11.15.4

Engaging with communities

11.16

3-3

11.16.1

Involuntary resettlement
Working with communities - Managing resettlement

11.16.2

11.16.2

Involuntary resettlement
Working with communities - Managing resettlement

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

11.17

3-3

11.17.1

Indigenous Peoples
Neighbouring communities
Working with communities
Human rights
Shell's approach to human rights

411-1

11.17.2

Incidents of violations involving rights of indigenous peoples

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

11.17.3

Indigenous Peoples
Working with communities

11.17.4

Indigenous Peoples
Working with communities

11.18

3-3

11.18.1

Respecting human rights: Security
Security
Human rights
Shell's approach to human rights
VPSHR report

410-1

11.18.2

Respecting human rights: Security
Safety performance data
Security
Human rights
Shell's approach to human rights
VPSHR report

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

11.19

3-3

11.19.1

Risk factors - Conduct and culture risks
Other regulatory and statuatory information - Shell code of conduct
Business integrity

206-1

11.19.2

Ethical leadership infographic
Social Performance Data
Risk factors - Conduct and culture risks

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

11.20

3-3

11.20.1

Ethical leadership
Business integrity
Transparency and anti-corruption

205-1

11.20.2

Risk factors
Ethical leadership
Our people
Transparency and anti-corruption
Commitments, policies and standards

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

205-2

11.20.3

Ethical leadership
Our people
Other regulatory and statutory information - Shell code of conduct & Code of ethics
Commitments, policies and standards

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).

205-3

11.20.4

Ethical leadership infographic
Social Performance Data
Note 26 - Legal proceedings and other contingencies - OPL 245

We report on Code of Conduct violations. These are not necessarily all incidents of corruption.

11.20.5

Payments to Governments Report

11.20.6

Significant shareholdings

11.21

3-3

11.21.1

Our strategy
How we create value
Tax transparency
Shell's approach to tax

201-1

11.21.2

Summary of results
Consolidated statement of income
Performance indicators
Integrated gas: key statistics
Upstream: key statistics
Oil products: key statistics
Chemicals: key statistics
Corporate: earnings
Note 32 - Employees
Note 7 - Interest expense
Tax Transparency
Tax Report 2021
Payments to Governments Report
Supply chain
Local content
Social Investment
Community skills and entrepreneurship
Social Performance Data

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.

201-4

11.21.3

Tax transparency
Shell's approach to tax
Tax Contribution Report 2021

207-1

11.21.4

Tax transparency
Taxation
Shell's approach to tax
Tax Contribution Report 2021
Payments to Governments Report 2022

207-2

11.21.5

Tax transparency
Taxation
Shell's approach to tax
Tax Contribution Report 2021
Payments to Governments Report 2022

207-3

11.21.6

Tax transparency
Taxation
Shell's approach to tax
Tax Contribution Report 2021
Payments to Governments Report 2022

207-4

11.21.7

Tax Contribution Report 2021
Payments to Governments Report 2022

The most recent Tax Contribution Report shows aggregated country data for entities that are consolidated or proportionally consolidated in the 2022 Annual Report and Form 20-F.

11.21.8

Payments to Governments Report 2022

11.22

3-3

11.22.1

Political engagement
Policy, advocacy and political engagement transparency
Climate and Energy Transition Lobbying Report

415-1

11.22.2

Political engagement
Political contributions
Payments to governments
Climate and Energy Transition Lobbying Report

Our assurance statements are available at www.shell.com/sustainability/sustainability-reporting-and-performance-data/performance-data/greenhouse-gas-emissions.