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The organization and its reporting practices

GRI	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
2-1	Organizational details	Cover Contact us Appendix 1: Significant subsidiaries and other related undertakings
2-2	Entities included in the organization’s sustainability reporting	Appendix 1: Significant subsidiaries and other related undertakings About our data
2-3	Reporting period, frequency and contact point	Cover About this report About our data SustainabilityReport@shell.com
2-4	Restatements of information	About our data
2-5	External assurance	About this report About our data Greenhouse gas emissions Independent Auditor's Report

Activities and workers

GRI	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
2-6	Activities, value chain and other business relationships	Powering Progress strategy – Who we are Our strategy How we create value
2-7	Employees	Our people Our people Social data
2-8	Workers who are not employees	Our people Our people Social data	Not reported

Governance

GRI	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
2-9	Governance structure and composition	Governance framework Senior management
2-10	Nomination and selection of the highest governance body	Nomination and Succssion Committee
2-11	Chair of the highest governance body	Governance framework
2-12	Role of the highest governance body in overseeing the management of impacts	Board activities and evaluation Understanding and engaging with our stakeholders
2-13	Delegation of responsibility for managing impacts	Sustainability governance Sustainability Committee
2-14	Role of the highest governance body in sustainability reporting	Sustainability reports Sustainability Committee
2-15	Conflicts of interest	Code of ethics
2-16	Communication of critical concerns	Principle decisions and stakeholders Understanding and engaging with our stakeholders
2-17	Collective knowledge of the highest governance body	Board activities
2-18	Evaluation of the performance of the highest governance body	Board evaluation
2-19	Remuneration policies	Directors' Remuneration Report
2-20	Process to determine remuneration	Directors’ Remuneration Policy
2-21	Annual total compensation ratio	Directors’ Remuneration for 2023

Strategy, policies and practices

GRI	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
2-22	Statement on sustainable development strategy	Letter from the CEO Our values – Shell General Business Principles
2-23	Policy commitments	ESG information hub
2-24	Embedding policy commitments	ESG information hub Principle decisions and stakeholders
2-25	Processes to remediate negative impacts	Engaging with communities Contribution to society Human rights Human rights – Access to remedy
2-26	Mechanisms for seeking advice and raising concerns	Ethical leadership
2-27	Compliance with laws and regulations	Note 31 – Legal proceedings and other contingencies
2-28	Membership associations	Climate and Energy Transition Lobbying Report

Stakeholder engagement

GRI	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
2-29	Approach to stakeholder engagement	Collaborations and stakeholder engagement Engaging with communities Indigenous people Understanding and engaging with our stakeholders Contribution to society Principle decisions and stakeholders Working with communities
2-30	Collective bargaining agreements

Management of material topics

GRI	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
3-1	Process to determine material topics	Selecting the topics Sustainability reports
3-3	List of material topics	Filter the report by Topic – Key topics
3-3	Management of material topics	Throughout the reports – see individual indicators for further information

Environmental

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.1	GHG emissions
3-3	11.1.1	Management of material topics	Our journey to net zero Delivering our climate targets Energy efficiency in our operations About our data Our journey to net zero About this report Other regulatory disclosures Our Powering Progress targets HSSE&SP Control Framework
302-1	11.1.2	Energy consumption within the organisation	Energy efficiency in our operations Greenhouse gas and energy data: Energy use (operational control) Other regulatory disclosures: Energy use in our operations	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
302-2	11.1.3	Energy consumption outside of the organisation	Delivering our climate targets Energy efficiency in our operations Other regulatory disclosures: Energy use in our operations	Not reported
302-3	11.1.4	Energy Intensity	Delivering our climate targets Energy efficiency in our operations Greenhouse gas and energy data: Net carbon intensity Scope 3 and net carbon intensity Other regulatory disclosures: GHG emissions and energy consumption data	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
302-4		Reduction of energy consumption	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	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
305-1	11.1.5	Direct (Scope 1) GHG emissions	Greenhouse gas emissions Greenhouse gas and energy data: Scope 1 GHG emissions (operational control) Scope 1, Scope 2, and Scope 3 emissions, and related risks	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
305-2	11.1.6	Energy indirect (Scope 2) GHG emissions	Greenhouse gas emissions Greenhouse gas and energy data: Scope 2 GHG emissions (operational control) Scope 1, Scope 2 and Scope 3 emissions and related risks	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
305-3	11.1.7	Other indirect (Scope 3) GHG emissions	Greenhouse gas emissions Greenhouse gas and energy data: Scope 3 GHG emissions Scope 3 and net carbon intensity	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
305-4	11.1.8	GHG emissions intensity	Greenhouse gas and energy data: Net carbon intensity (NCI) 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-assurance.	yes

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.2	Climate adaptation, resilience, and transition
3-3	11.2.1	Management of material topics	Risk factors Climate-related risks and opportunities identified by Shell over the short, medium and long term Climate risk management Note 4 – Climate change and energy transition Shell Energy Transition Strategy
201-2	11.2.2	Financial implications and other risks and opportunities due to climate change	Risk factors Climate-related risks and opportunities identified by Shell over the short, medium and long term Climate risk management Note 4 – Climate change and energy transition Our journey to net zero Shell Energy Transition Strategy
305-5	11.2.3	Reduction of GHG emissions	Greenhouse gas emissions Energy efficiency in our operations Greenhouse gas and energy data: Other greenhouse gas data (operational control) Methane emissions Flaring Carbon credits including from nature-based solutions Carbon capture and storage Other regulatory disclosures: GHG emissions and energy consumption data	Our assurance statements are available at www.shell.com/ghg-assurance.	yes
	11.2.4	Additional sector disclosures	Climate and Energy Transition Lobbying Report Shell’s global climate and energy transition policy positions

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.3	Air emissions
3-3	11.3.1	Management of material topics	Air quality Air quality
305-7	11.3.2	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Other environmental data: Air emissions
416-1	11.3.3	Assessment of the health and safety impacts of product and service categories	Product stewardship HSSE & SP Control Framework Product stewardship

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.4	Biodiversity
3-3	11.4.1	Management of material topics	Protecting biodiversity Respecting nature: Biodiversity Biodiversity and ecosystems Environmentally sensitive areas Environmental and social partners
304-1	11.4.2	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Environmentally sensitive areas	We report the location, name of the protected area, proximity, IUCN category, and the type of operation/activity.
304-2	11.4.3	Significant impacts of activites, products and services on biodiversity	Protecting biodiversity Respecting nature: Biodiversity Biodiversity and ecosystems
304-3	11.4.4	Habitats protected or restored	Protecting biodiversity Respecting nature: Biodiversity Biodiversity and ecosystems 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

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.5	Waste
3-3	11.5.1	Management of material topics	Managing waste Resource use and circular economy Resource use and circular economy About our data HSSE&SP Control Framework
306-1	11.5.2	Waste generation and significant waste-related impacts	Managing waste Resource use and circular economy Resource use and circular economy
306-2	11.5.3	Management of significant waste-related impacts	Managing waste Resource use and circular economy Resource use and circular economy Supply chain
306-3	11.5.4	Waste generated	Managing waste Other environmental data: Waste management Resource use and circular economy Resource use and circular economy
306-4	11.5.5	Waste diverted from disposal	Managing waste Other environmental data: Waste management Resource use and circular economy Resource use and circular economy
306-5	11.5.6	Waste directed to disposal	Managing waste Other environmental data: Waste management Resource use and circular economy Resource use and circular economy

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.6	Water and effluents
3-3	11.6.1	Management of material topics	Conserving water resources Resource use and circular economy Water About our data About this report HSSE&SP Control Framework
303-1	11.6.2	Interactions with water as a shared resource	Conserving water resources Resource use and circular economy Water
303-2	11.6.3	Management of water discharge-related impacts	Conserving water resources Resource use and circular economy Water
303-3	11.6.4	Water withdrawal	Conserving water resources Other environmental data: Water use and discharge Resource use and circular economy Water	We report total water withdrawl across Shell, by source, by business and by country.
303-4	11.6.5	Water discharge	Conserving water resources Other environmental data: Water use and discharge Resource use and circular economy Water	We report produced water disposed.
303-5	11.6.6	Water consumption	Conserving water resources Other environmental data: Water use and discharge Resource use and circular economy Water

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.7	Closure and rehabilitation
3-3	11.7.1	Management of material topics	A just transition A just transition Diversity, equity and inclusion Our people Decommissioning and restoration
402-1	11.7.2	Minimum notice periods regarding operational changes	Our people: employee overview	Not reported at a global level. There are different notice periods in various markets.
404-2	11.7.3	Programs for upgrading employee skills and transition assistance programs	Our People Our People A just transition A just transition
	11.7.4	Additional sector disclosures	HSSE & SP Control Framework – Decommissioning and restoration Decommissioning and restoration
	11.7.5	Additional sector disclosures	Decommissioning and restoration
	11.7.6	Additional sector disclosures	HSSE & SP Control Framework – Decommissioning and restoration Note 24 – Decommissioning and other provisions

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.8	Asset integrity and critical incident management
3-3	11.8.1	Management of material topics	Preparing for emergencies Other environmental data: Spills of more than 100 kg to environment Respecting Nature: Spills Spill response and prevention in Nigeria
306-3	11.8.2	Significant spills	Preparing for emergencies Other environmental data: Spills of more than 100 kg to environment Respecting Nature: Spills Spill response and prevention in Nigeria Shell Nigeria – Oil spill data	We report operational spills by number and volume + spills caused by sabotage by number and volume.
	11.8.3	Additional sector disclosures	Process safety Safety performance data

Social

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.9	Occupational health and safety
3-3	11.9.1	Management of material topics	Our approach to safety Safety Our approach to safety HSSE & SP Control Framework 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
403-1	11.9.2	Occupational health and safety management system	Our approach to safety Safety HSSE & SP Control Framework Our approach to safety
403-2	11.9.3	Hazard identification, risk assessment, and incident investigation	Our approach to safety Safety Safety Personal safety Process safety
403-3	11.9.4	Occupational health services	Our people Worker welfare
403-4	11.9.5	Worker participation, consultation, and communication on occupational health and safety	Safety Our people Safety Worker welfare
403-5	11.9.6	Worker training on occupational health and safety	Our approach to safety Transport safety Safety Our people Safety
403-6	11.9.7	Promotion of worker health	Safety Our people
403-7	11.9.8	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Product stewardship Product stewardship Reach
403-8	11.9.9	Workers covered by an occupational health and safety management system	Safety HSSE & SP Control Framework
403-9	11.9.10	Work-related injuries	Our approach to safety Safety performance data Safety
403-10	11.9.11	Work-related ill health	Our approach to safety Safety performance data Safety

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.10	Employment practices
3-3	11.10.1	Management of material topics	Diversity, equity and inclusion Our people
401-1	11.10.2	New employee hires and employee turnover	Diversity, equity and inclusion Social performance data – Diversity, equity and inclusion Our people	We report on new hires by gender and the total number of employees by region.
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	Parental leave	Global maternity leave standard Global parental leave standard
402-1	11.10.5	Minimum notice periods regarding operational changes	Our people: employee overview	Not reported at a global level. There are different notice periods in various markets.
404-1	11.10.6	Average hour of training per year per employee	Social performance data – Training 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	Programs for upgrading employee skills and transition assistance programs	Our People Our People A just transition A just transition
414-1	11.10.8	New suppliers that were screened using social criteria	Supply chain Contribution to society Supplier Principles UK Modern Slavery Act statement VPSHR Report	Shell aims to work with suppliers, including contractors, that behave in an economically, environmentally and socially responsible manner, as set out in our Shell General Business Principles and Shell Supplier Principles. Our standard contract terms require adherence to these or equivalent principles.
414-2	11.10.9	Negative social impacts in the supply chain and actions taken	Supply chain Contribution to society Supplier Principles UK Modern Slavery Act statement VPSHR Report	Not reported at a global level.

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.11	Non-discrimination and equal opportunity
3-3	11.11.1	Management of material topics	Diversity, equity and inclusion Our people Diversity, equity and inclusion
202-2	11.11.2	Proportion of senior management hired from the local community	Our people
401-3	11.11.3	Parental leave	Global maternity leave standard Global parental leave standard
404-1	11.11.4	Average hour of training per year per employee	Diversity, equity and inclusion Our people Social performance data – Training	We report the total number of formal training days provided for employees and joint-venture partners.
405-1	11.11.5	Diversity of governance bodies and employees	Diversity, equity and inclusion Social data Our people Board diversity Shell in the UK diversity pay gap report
405-2	11.11.6	Ratio of basic salary and remuneration of women to men	Shell in the UK diversity pay gap report	In the UK we report on our diversity pay gap.
406-1	11.11.7	Incidents of discrimination and corrective actions taken	Ethical leadership Ethics and transparency: Code of conduct Our values	We report on Code of Conduct violations. These are not necessarily all incidents of discrimination.

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.12	Forced labour and modern slavery
3-3	11.12.1	Management of material topics	Respecting human rights: Modern slavery Human rights Human rights Shell's approach to human rights UK Modern Slavery Act statement
409-1	11.12.2	Operations and suppliers at significant risk for incidents of forced and compulsory labour	Respecting human rights: Modern slavery Social data Human rights Human rights Shell's approach to human rights UK Modern Slavery Act statement
414-1	11.12.3	New suppliers that were screened using social criteria	Supply chain Contribution to society Supplier Principles UK Modern Slavery Act statement VPSHR Report	Shell aims to work with suppliers, including contractors, that behave in an economically, environmentally and socially responsible manner, as set out in our Shell General Business Principles and Shell Supplier Principles. Our standard contract terms require adherence to these or equivalent principles.

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.13	Freedom of association and collective bargaining
3-3	11.13.1	Management of material topics	Diversity, equity and inclusion Our people Supplier principles
407-1	11.13.2	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Social data Supplier principles	We report the percentage of countries with staff access to staff forums, grievance procedures or other support systems. Shell aims to work with suppliers, including contractors, that behave in an economically, environmentally and socially responsible manner, as set out in our Shell General Business Principles and Shell Supplier Principles. Our standard contract terms require adherence to these or equivalent principles.

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.14	Economic impacts
3-3	11.14.1	Management of material topics	Our strategy How we create value Our Business Activities
201-1	11.14.2	Direct economic value generated and distributed	How we create value Consolidated financial statements
202-2	11.14.3	Proportion of senior management hired from the local community	Our people	Not reported at a global level.
203-1	11.14.4	Infrastructure investments and services supported	Access to energy Access to energy Social investment Community skills and entrepreneurship Contributing to Nigeria's economy
203-2	11.14.5	Significant indirect economic impacts	Supply chain Local content Community skills and entrepreneurship Contributing to Nigeria's economy
204-1	11.14.6	Proportion of spending on local suppliers	Local Content

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.15	Local communities
3-3	11.15.1	Management of material topics	Community skills and entrepreneurship Engaging with communities Contributing to Nigeria's economy HSSE & SP Control Framework Contribution to society Working with communities Embedding sustainability into our major projects
413-1	11.15.2	Operations with local community engagement, impact assessments, and development programs	Community skills and entrepreneurship Engaging with communities Contributing to Nigeria's economy HSSE & SP Control Framework Contribution to society Working with communities Embedding sustainability into our major projects	We have implemented community feedback mechanisms at all of our operations and projects to receive, track and respond to questions and complaints from community members. This enables us to capture and resolve concerns quickly in a transparent way, and to track our performance.
413-2	11.15.3	Operations with significant actual and potential negative impacts on local communities	Engaging with communities Contribution to society	We report on this on a significant example basis.
	11.15.4	Additional sector disclosures	Engaging with communities

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.16	Land and resource rights
3-3	11.16.1	Management of material topics	Involuntary resettlement Working with communities – Managing resettlement
11.16.2	11.16.2	Additional sector disclosures	Involuntary resettlement Working with communities – Managing resettlement

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.17	Rights of indigenous peoples
3-3	11.17.1	Management of material topics	Indigenous peoples Contribution to society Working with communities Human rights Shell's approach to human rights
411-1	11.17.2	Incidents of violations involving rights of indigenous peoples		Shell has a public position statement on Free Prior and Informed Consent (FPIC), a principle recognised in the UN Declaration on the Rights of Indigenous Peoples. It entails open dialogue, good-faith negotiations and, where appropriate, the development of agreements that address the needs of Indigenous Peoples.
	11.17.3	Additional sector disclosures	Indigenous peoples Working with communities
	11.17.4	Additional sector disclosures	Indigenous peoples Working with communities

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.18	Conflict and security
3-3	11.18.1	Management of material topics	Respecting human rights: Security Security Human rights Shell's approach to human rights VPSHR report
410-1	11.18.2	Security personnel trained in human rights policies or procedures	Respecting human rights: Security Security Human rights Shell's approach to human rights VPSHR report	We carry out training and awareness briefings with the security forces that we rely on in our implementation countries. We also screen private security providers on VPSHR and monitor their performance against a range of criteria.

Governance

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.19	Anti-competitive behaviour
3-3	11.19.1	Management of material topics	Risk factors – Conduct and culture risks Ethics and transparency Other regulatory and statuatory information – Shell code of conduct Business integrity
206-1	11.19.2	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Ethical leadership infographic Social Performance Data Risk factors. Conduct and culture risks Legal proceedings	We report on Code of Conduct violations. These are not necessarily all incidents of anti-competitive behaviour.

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.20	Anti-corruption
3-3	11.20.1	Management of material topics	Ethical leadership Ethics and transparency Business integrity Transparency and anti-corruption
205-1	11.20.2	Operations assessed for risks related to corruption	Risk factors Ethical leadership Ethics and transparencyTransparency and anti-corruption Commitments, policies and standards
205-2	11.20.3	Communication and training about anti-corruption policies and procedures	Ethical leadership Our people Risk factors Other regulatory and statutory information – Shell code of conduct & Code of ethics Commitments, policies and standards	We maintain an anti-bribery, anti-tax evasion and anti-money laundering (ABC/AML) programme, with adequate resources, a comprehensive governance structure and established reporting lines. Staff receive guidance on the requirements listed in Shell's Ethics and Compliance Manual, an ABC/AML-specific website, training modules where completion is monitored and regular messages from Shell leaders on the importance of managing ABC/AML risks.
205-3	11.20.4	Confirmed incidents of corruption and actions taken	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	Additional sector disclosures	Payments to Governments Report	Payments made by Shell to governments arising from activities involving the exploration, prospection, discovery, development and extraction of minerals, oil and natural gas deposits or other materials (extractive activities) are disclosed in this Report. It excludes payments related to refining, natural gas liquefaction or gas-to-liquids activities.
	11.20.6	Additional sector disclosures	Significant shareholdings

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.21	Payments to governments
3-3	11.21.1	Management of material topics	Our strategy How we create value Tax transparency Shell's approach to tax
201-1	11.21.2	Direct economic value generated and distributed	Group 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 9 – Interest expense Tax Transparency Tax Report Payments to Governments Report Supply chain Local Content Social Invesment Community Skills and Entrepreneurship Social Performance Data
201-4	11.21.3	Financial assistance received from government	Tax transparency Shell's approach to tax Tax Contribution Report
207-1	11.21.4	Approach to Tax	Tax transparency Taxation Shell's approach to tax Tax Contribution Report Payments to Governments Report 2023
207-2	11.21.5	Tax governance, control and risk management	Tax transparency Taxation Shell's approach to tax Tax Contribution Report Payments to Governments Report 2023
207-3	11.21.6	Stakeholder engagement and management of concerns related to tax	Tax transparency Taxation Shell's approach to tax Tax Contribution Report – Advocacy Payments to Governments Report 2023
207-4	11.21.7	Country-by-country reporting	Tax Contribution Report Payments to Governments Report 2023	The most recent Tax Contribution Report shows aggregated country data for entities that are consolidated or proportionally consolidated in the Annual Report and Form 20-F.
	11.21.8	Additional sector disclosures	Payments to Governments Report 2023

GRI	Oil and Gas Sector Standard	Indicator	Location of disclosures in 2023	Comment / Reason for Omission	External Assurance
	11.22	Public Policy
3-3	11.22.1	Management of material topics	Political engagement Advocacy and political engagement Climate and Energy Transition Lobbying Report
415-1	11.22.2	Political contributions	Political engagement Political contributions Payments to governments Climate and Energy Transition Lobbying Report