Selecting the topics

The 2022 Sustainability Report, published on March 28, 2023, is our 26th such report. It details our social, safety and environmental performance in 2022.

Each year we use a structured process to select the report’s content. We engage with various groups and individuals to understand specific concerns about our business and its impact, particularly relating to the environment and society. We consider the views of others such as non-governmental organisations, customers, the media, academics, investors and employees.

Input from our Report Review Panel of independent experts helps to ensure that coverage is balanced, relevant and complete.

Read more about our topic selection process at www.shell.com/sustainability/transparency-and-sustainability-reporting/sustainability-reports.

Reporting guidelines

Our reporting is informed by the guidelines developed by Ipieca, the global oil and gas industry association for advancing environmental and social performance across the energy transition, and in accordance with the Global Reporting Initiative (GRI) Standards (see the GRI content index for full details).

As a member of the World Business Council for Sustainable Development, we support the organisation’s updated criteria for membership from 2022, which includes requirements for corporate transparency.

The recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) guide our reporting in our Annual Report. Our climate-related financial disclosures are consistent with all of the TCFD recommendations and recommended disclosures. We recognise the value that the recommendations bring.

More detailed information about how we report is available at www.shell.com/sustainability/transparency-and-sustainability-reporting.html.