The Sustainability Accounting Standards Board (SASB) has developed standards for businesses to identify, manage and report on sustainability topics to meets investor needs. This table references the Standard for the Oil & Gas – Exploration & Production industry with links to where the relevant information can be found on our website and in our 2022 Annual Report Form 10-K.

Disclosure Topics and Accounting Metrics
Topic SASB Code Metric Disclosure/Explanation
Greenhouse Gas Emissions EM-EP 110a.1 Gross global Scope 1 emissions, percentage methane, percentage covered under emissions-limiting regulations Scope 1 - 14,954 thousand tonnes
Methane emitted as % of natural gas production – 11%
Covered by regulation – 43%
EM-EP
110a.2
Amount of gross global Scope 1 emissions from: (1) flared hydrocarbons, (2) other combustion, (3) process emissions, (4) other vented emissions, and (5) fugitive emissions Flared: 17,858 million cubic feet
Other combustion: 199 trillion BTUs
Process emissions: 1,407 thousand tonnes
Other vented emissions: No other material emissions under this category.
Fugitive emissions: 168 thousand tonnes
EM-EP
110a.3
Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets Scenario Planning
Near, Medium and Long-Term Risk
GHG Emissions
Air Quality EM-EP 120a.1 Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM10) Nox: 48,528 thousand tonnes
Sox: 2,701 thousand tonnes
VOCs: 98,508 thousand tonnes
PM: 1,508 thousand tonnes
Water Management EM-EP 140a.1 (1) Total fresh water withdrawn, (2) total fresh water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress Fresh water withdrawn: 9.2 million cubic meters
Freshwater consumption intensity:
Unconventional freshwater consumption: 0.06 barrels per BOE
Conventional freshwater consumption: 0.03 barrels per BOE
Total freshwater withdrawn in stressed region – 6.4%
EM-EP 140a.2 Volume of produced water and flowback generated; percentage (1) discharged, (2) injected, (3) recycled; hydrocarbon content in discharged water 151 million cubic meters (calculated with information disclosed from SD Report performance metrics.)
% discharged onshore: 0%
% discharged offshore: 10%
% injected or disposed: 41%
Recycled/reused: 74.0 million cubic meters 
Hydrocarbons in overboard discharge: 129 tonnes
EM-EP 140a.3 Percentage of hydraulically fractured wells for which there is public disclosure of all fracturing fluid chemicals used All states where we operate have regulations in place that require public disclosure of the chemicals used in hydraulic fracturing utilizing FracFocus, but the level of disclosure varies. The identity of some chemicals and their exact concentrations may be protected by confidential business information considerations and not disclosed.
EM-EP 140a.4 Percentage of hydraulic fracturing sites where ground or surface water quality deteriorated compared to a baseline Our Guideline for Groundwater Baseline Assessment provides guidance on when and how voluntary baseline sampling should be conducted through a risk-based approach.
Biodiversity Impacts EM-EP 160a.1 Description of environmental management policies and practices for active sites Managing Sustainable Development Risks   
Health, Safety and Environment Policy
HSE Management System
Process Safety
EM-EP 160a.2 Number and aggregate volume of hydrocarbon spills, volume in Arctic, volume impacting shorelines with ESI rankings 8-10, and volume recovered Number and volume: 99 spills, 861 barrels
Volume in Arctic: 1 spill, 5 barrels
Volume impacting shorelines: 0
Volume recovered: 496 barrels
EM-EP 160a.3 Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitat ConocoPhillips reports on a similar metric that is based on lease areas with operating assets, not proved reserves: Percent of operated area overlapping with IUCN Protective Areas is 0.04%
Per the ConocoPhillips Reserves Estimation and Accounting Policy, further details about probable, possible, and contingent reserves cannot be reported here. The recording and reporting of proved reserves are governed by criteria established by regulation of the SEC and FASB. We have company-wide, comprehensive internal policy that governs the determination and reporting of proved reserves. Our proved reserves are disclosed in our SEC 10K.
Security, Human Rights and Rights of Indigenous Peoples EM-EP 210a.1 Percentage of (1) proved and (2) probable reserves in or near areas of conflict We currently report on the location of all approved reserves in our annual report.
Per the ConocoPhillips Reserves Estimation and Accounting Policy, further details about probable, possible, and contingent reserves cannot be reported here. The recording and reporting of proved reserves are governed by criteria established by regulation of the SEC and FASB. We have company-wide, comprehensive internal policy that governs the determination and reporting of proved reserves. Our proved reserves are disclosed in our SEC 10K.
EM-EP 210a.2 Percentage of (1) proved and (2) probable reserves in or near Indigenous land We currently report on operations near Indigenous communities in our Sustainability Report.
The percentage of proved reserves near Indigenous communities is not currently being collected by the company.
Per the ConocoPhillips Reserves Estimation and Accounting Policy, further details about probable, possible, and contingent reserves cannot be reported here. The recording and reporting of proved reserves are governed by criteria established by regulation of the SEC and FASB. We have company-wide, comprehensive internal policy that governs the determination and reporting of proved reserves. Our proved reserves are disclosed in our SEC 10K.
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
Creating Shared Value
Working with Communities 
Valuing Human Rights
Human Rights Due Diligence
Indigenous Peoples
Security and Human Rights
Community Relations EM-EP 210b.1 Discussion of process to manage risks and opportunities associated with community rights and interests Social
Creating Shared Value
Working with Communities 
EM-EP 210b.2 Number and duration of non-technical delays The company is currently evaluating the technical requirements and standardization of the information to report on this indicator.
Workforce Health and Safety EM-EP 320a.1 (1) Total recordable incident rate (TRIR), (2) fatality rate, (3) near miss frequency rate (NMFR), and (4) average hours of health, safety, and emergency response training for (a) full-time employees, (b) contract employees, and (c) short-service employees TRIR: 0.14 per 200,000 hours worked
Fatality rate: 0 (number)
Currently not publicly disclosing NMFR. As directed by its HSE Management System Standard, the company has a long history of reporting and tracking near misses for the learning opportunities they provide. Supported by advances in being a learning organization, implementing leading metrics, and formalizing an Opportunity to Learn process, our culture around near miss reporting and actioning the learnings from near misses has strengthened.
HSE Management System
Personal Safety
Not currently rolling up the training hours given to its employees for health, safety and emergency response.
N/A
N/A
EM-EP 320a.2 Discussion of management systems used to integrate a culture of safety throughout the exploration and production lifecycle A Learning Organization
HSE Management System
Personal Safety
Reserves Valuation and Capital Expenditures EM-EP 420a.1 Sensitivity of hydrocarbon reserve levels to future price projection scenarios that account for a price on carbon emissions Scenario Planning        
Plan for the Net-Zero Energy Transition
EM-EP 420a.2 Estimated carbon dioxide emissions embedded in proved hydrocarbon reserves Potential CO2e from proved reserves: 2,699 million tonnes
EM-EP 420a.3 Amount invested in renewable energy, revenue generated by renewable energy sales ConocoPhillips does not invest in renewable energies with a commercial purpose.
EM-EP 420a.4 Discussion of how price and demand for hydrocarbons and/or climate regulation influence the capital expenditure strategy for exploration, acquisition, and development of assets Scenario Planning 
Plan for the Net-Zero Transition
Business Ethics and Transparency EM-EP 510a.1 Percentage of (1) proved and (2) probable reserves in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index Percentage of proved reserves: 3.8%
Africa (Libya): 184 barrels
Total reserves: 6,599 barrels
(Millions of barrels of oil equivalent)
Per the ConocoPhillips Reserves Estimation and Accounting Policy, further details about probable, possible, and contingent reserves cannot be reported here. The recording and reporting of proved reserves are governed by criteria established by regulation of the SEC and FASB. We have company-wide, comprehensive internal policy that governs the determination and reporting of proved reserves. Our proved reserves are disclosed in our SEC 10K.
EM-EP 510a.2 Description of the management system for prevention of corruption and bribery throughout the value chain Business Ethics
Code of Business Ethics and Conduct
Supplier Expectations
Management of the Legal and Regulatory Environment EM-EP 530a.1 Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry Climate Change Public Policy Engagement
Political Support Policy and Procedures
Critical Incident Risk Management EM-EP 540a.1 Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) Currently do not have an indicator that is aligned with SASB methodology.
EM-EP 540a.2 Description of management systems used to identify and mitigate catastrophic and tail-end risks Managing Sustainable Development Risks 
Risk Management
Assessing Climate-Related Risk
Managing Climate-Related Risk
Integrating Climate-Related Risks Into ERM
Managing Local Environmental Risks
 
Activity Metric
Production EM-EP 000.A Production of: (1) oil, (2) natural gas, (3) synthetic oil, and (4) synthetic gas Total production: 1,738 MBOED
Crude oil: 898 MBD
Natural gas liquids: 252 MBD
Bitumen: 66 MBD
Natural gas: 3,130 MMCFD
Sites EM-EP 000.B Number of offshore sites Requires consistent SASB definition of offshore and terrestrial sites 
Sites EM-EP 000.C Number of terrestrial sites