SASB Comparison Table

This website references the IFRS Foundation’s SASB Standard for the Oil & Gas – Refining & Marketing industry. 

The table below shows where to find our Group’s sustainability-related information for each disclosure metric.

Oil & Gas – Refining & Marketing

Greenhouse Gas Emissions

MetricUnit of MeasureCodeDisclosure Location
Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations

Metric tonnes (t) CO₂-e, Percentage (%)

EM-RM-110a.1ESG Data:Greenhouse gas (GHG) emissions

Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets

n/aEM-RM-110a.2Roadmap for Achieving Net Zero Carbon by 2050
Addressing Climate Change

Air Quality

MetricUnit of MeasureCodeDisclosure Location

Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) H2S, and (5) volatile organic compounds (VOCs)

Metric tonnes (t)EM-RM-120a.1ESG Data:Environmentally hazardous substances
Number of refineries in or near areas of dense populationNumberEM-RM-120a.2Not disclosed

Water Management

MetricUnit of MeasureCodeDisclosure Location

(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress 

Thousand cubic metres (m³), Percentage (%)

EM-RM-140a.1 ESG Data:Water resource use and discharge

Number of incidents of non-compliance associated with water quality permits, standards, and regulations

NumberEM-RM-140a.2 ESG Data:Number of environmental accidents

Hazardous Materials Management

MetricUnit of MeasureCodeDisclosure Location

(1) Amount of hazardous waste generated, (2) percentage recycled

Metric tonnes (t), Percentage (%)EM-RM-150a.1ESG Data:Resource recycling (waste)
(1) Number of underground storage tanks (USTs), (2) number of UST releases requiring clean up, and (3) percentage in jurisdictions with UST financial assurance fundsNumber, Percentage (%)EM-RM-150a.2Not disclosed

Workforce Health & Safety

MetricUnit of MeasureCodeDisclosure Location
(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employeesRateEM-RM-320a.1ESG Data:Occupational accidents
Discussion of management systems used to integrate a culture of safetyn/a EM-RM-320a.2Safe Operations and Stable Supply
Operations Management System

Product Specifications & Clean Fuel Blends

MetricUnit of MeasureCodeDisclosure Location
Total addressable market and share of market for advanced biofuels and associated infrastructurePresentation currency, Percentage (%)EM-RM-410a.2Not disclosed
Volumes of renewable fuels for fuel blending: (1) net amount produced, (2) net amount purchasedBarrels of oil equivalent (BOE) ※EM-RM-410a.3Sustainability Management Initiatives

※ In accordance with domestic standards, data are disclosed in kilolitres (kL) rather than barrels of oil equivalent (BOE), as required by the metrics.
(Figures can be converted to BOE using a conversion factor of approximately 6.29 barrels per kL.)

Pricing Integrity & Transparency

MetricUnit of MeasureCodeDisclosure Location
Total amount of monetary losses as a result of legal proceedings associated with price fixing or price manipulationPresentation currencyEM-RM-520a.1Not applicable

Management of the Legal & Regulatory Environment

MetricUnit of MeasureCodeDisclosure Location
Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industryn/aEM-RM-530a.1Addressing Climate Change
Responding to the TCFD Recommendations

Critical Incident Risk Management

MetricUnit of MeasureCodeDisclosure Location
Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) and lesser consequence (Tier 2)RateEM-RM-540a.1Not disclosed
Challenges to Safety Systems indicator rate (Tier 3)RateEM-RM-540a.2Not disclosed
Discussion of measurement of Operating Discipline and Management System Performance through Tier 4 Indicatorsn/aEM-RM-540a.3Operations Management System
Industrial Safety Initiatives

Activity Metrics

MetricUnit of MeasureCodeDisclosure Location
Refining throughput of crude oil and other feedstocksBarrels of oil equivalent (BOE) ※EM-RM-000.AESG Data:Resource recycling (waste)
Refining operating capacityMillion barrels per calendar day (MBPD)EM-RM-000.BFY2025 Full-Year Financial Results (Japanese)