SASB Standards Reference Tables

Greenhouse gas emissions

SASB Code SASB accounting metric Links
EM-EP-110a.1 Gross global Scope 1 emissions Performance Data > Environment > Climate Change
Scope 1, percentage of methane Performance Data > Environment > Climate Change
Scope 1, percentage covered under emissions-limiting regulations 0%
EM-EP-110a.2 Amount of gross global Scope 1 emissions from flared hydrocarbons Performance Data > Environment > Climate Change
Amount of gross global Scope 1 emissions from other combustion. Performance Data > Environment > Climate Change
Amount of gross global Scope 1 emissions from process emissions. Performance Data > Environment > Climate Change
Amount of gross global Scope 1 emissions from other vented emissions. Performance Data > Environment > Climate Change
Amount of gross global Scope 1 emissions from fugitive emissions. Performance Data > Environment > Climate Change
EM-EP-110a.3 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 Environment > Climate Change > Governance and Strategy

Air Quality

SASB Code SASB accounting metric Links
EM-EP-120a.1 Air emissions of the following pollutants: NOx (excluding N2O). Performance Data > Environment > Other environmental data
Air emissions of the following pollutants: SOx Performance Data > Environment > Other environmental data
Air emissions of the following pollutants: volatile organic compounds (VOCs) Performance Data > Environment > Other environmental data
Air emissions of the following pollutants: particulate matter (PM10) -

Water Management

SASB Code SASB accounting metric Links
EM-EP-140.1 Total water withdrawn. Performance Data > Environment > Other environmental data
Percentage of water withdrawn in regions with High or Extremely High Baseline Water Stress. 0%
Environment > Biodiversity Conservation and Environmental Pollution Measures > Water Resource Management
Total water consumed. Performance Data > Environment > Other environmental data
Percentage of water consumed in regions with High or Extremely High Baseline Water Stress. 0%
Environment > Biodiversity Conservation and Environmental Pollution Measures > Water Resource Management
EM-EP-140a.2 Volume of produced water and flowback generated Performance Data > Environment > Other environmental data
Percentage (1) discharged 67%
Performance Data > Environment > Other environmental data
Percentage (2) injected 33%
Performance Data > Environment > Other environmental data
Percentage (3) recycled 0%
Hydrocarbon content in discharged water We do not report this metric.
EM-EP-140a.3 Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals used We do not report this metric.
EM-EP-140a.4 Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baseline We do not report this metric.

Biodiversity Impacts

SASB Code SASB accounting metric Links
EM-EP-160a.1 Description of environmental management policies and practices for active sites Environment > Biodiversity Conservation and Environmental Pollution Measures > Governance and Strategy
Environment > Biodiversity Conservation and Environmental Pollution Measures > Biodiversity Conservation
EM-EP-160a.2 Number of hydrocarbon spills Performance Data > Environment > Other environmental data
Aggregate volume of hydrocarbon spills Performance Data > Environment > Other environmental data
Spills: volume in Arctic No Arctic operation
Spills: Volume impacting shorelines with ESI rankings 8-10 No applicable spills in 2025
Spills: Volume recovered 0.00 bbl
EM-EP-160a.3 Percentage of proved reserves in or near sites with protected conservation status or endangered species habitat Environment > Biodiversity Conservation and Environmental Pollution Measures > Governance and Strategy
0%
Percentage of probable reserves in or near sites with protected conservation status or endangered species habitat Environment > Biodiversity Conservation and Environmental Pollution Measures > Governance and Strategy
0%

Security, Human Rights & Rights of Indigenous Peoples

SASB Code SASB accounting metric Links
EM-EP-210a.1 Percentage of proved reserves in or near areas of conflict We do not report this metric.
Percentage of probable reserves in or near areas of conflict We do not report this metric.
EM-EP-210a.2 Percentage of proved reserves in or near indigenous land We do not report this metric.
Percentage of probable reserves in or near indigenous land We do not report this metric.
EM-EP-210a.3 Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict Social > Human Rights > Respect for Human Rights
Social > Human Rights > Human Rights Due Diligence
Social > Human Rights > Response to Feedback from Stakeholders
Social > Human Rights > Engagement with Indigenous Communities
INPEX Group Human Rights Policy
HSE Policy

Community Relations

SASB Code SASB accounting metric Links
EM-EP-210b.1 Discussion of process to manage risks and opportunities associated with community rights and interests Social > Human Rights > Response to Feedback from Stakeholders
Social > Human Rights > Engagement with Indigenous Communities
EM-EP-210b.2 Number of non-technical delays We do not report this metric.
Duration of non-technical delays We do not report this metric.

Workforce Health & Safety

SASB Code SASB accounting metric Links
EM-EP-320a.1 Total recordable incident rate (TRIR) Performance Data > Social > Safety <Occupational Health and Safety>
Fatality rate Performance Data > Social > Safety <Occupational Health and Safety>
Near miss frequency rate (NMFR) We do not report this metric.
Average hours of health, safety, and emergency response training for direct employees We do not report this metric.
Average hours of health, safety, and emergency response training for contract employees We do not report this metric.
EM-EP-320a.2 Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecycle Social > Safety > Governance and Strategy
Social > Safety > Other Initiatives

Reserves Valuation & Capital Expenditures

SASB Code SASB accounting metric Links
EM-EP-420a.1 Sensitivity of hydrocarbon reserve levels to future price projection scenarios that account for a price on carbon emissions Environment > Climate Change > Governance and Strategy
EM-EP-420a.2 Estimated carbon dioxide emissions embedded in proved hydrocarbon reserves We do not report this metric.
EM-EP-420a.3 Amount invested in renewable energy Performance Data > Environment > Renewable Energy
Amount revenue generated by renewable energy sales We do not report this metric.
Discussion of how price and demand for hydrocarbons or climate regulation influence the capital expenditure strategy for exploration, acquisition and development of assets We do not report this metric.

Business Ethics & Transparency

SASB Code SASB accounting metric Links
EM-EP-510a.1 Percentage of proved reserves in countries that have the 20 lowest rankings in Transparency International's Corruption Perception Index We do not report this metric.
Percentage of probable reserves in countries that have the 20 lowest rankings in Transparency International's Corruption Perception Index We do not report this metric.
EM-EP-510a.2 Description of the management system for prevention of corruption and bribery throughout the value chain Governance > Initiatives Toward Promoting Compliance
Social > Human Rights > Supply Chain Management
INPEX Group Global Anti-Bribery and Anti-Corruption (ABC) Policy

Management of the Legal & Regulatory Environment

SASB Code SASB accounting metric Links
EM-EP-530a.1 Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry Sustainability at INPEX > Sustainability Management > Engagement with Industry Associations
Governance > Risk Management

Critical Incident Risk Management

SASB Code SASB accounting metric Links
EM-EP-540a.1 Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) Social > Safety > Other Initiatives
EM-EP-540a.2 Description of management systems used to identify and mitigate catastrophic and tail-end risks Environment > Climate Change > Governance and Strategy
Environment > Biodiversity Conservation and Environmental Pollution Measures > Governance and Strategy
Social > Safety > Governance and Strategy
Social > Safety > Other Initiatives

Activity Metrics

SASB Code SASB accounting metric Links
EM-EP-000.A Production of oil Investor relations > Reports and presentations > Financial results Year ended December 21, 2025 > Presentation Slides
We only produce conventional oil and do not produce tight oil.
Production of natural gas Investor relations > Reports and presentations > Financial results Year ended December 21, 2025 > Presentation Slides
We only produce conventional gas and do not produce shale gas.
Production of synthetic oil We do not report this metric.
Production of synthetic gas We do not report this metric.
EM-EP-000.B Number of offshore sites We do not report this metric.
EM-EP-000.C Number of terrestrial sites We do not report this metric.

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