SUPPLEMENTARY DOCUMENT TO MASTER THESIS

Yair R.M. Kerkmeester

S3751287

[email protected]

Faculty of Economics and Business

University of Groningen

Duisenberg Building, Nettelbosje 2, 9747 AE Groningen, The Netherlands

P.O. Box 800, 9700 AV Groningen, The Netherlands

http://www.rug.nl/feb

1 Table 1 – CSR disclosure on employee satisfaction

Topic in annual report: Employee Satisfaction Chinese NOCs Sinopec Does not mention topic CNPC Does not mention topic Does not mention topic. Mentions being ranked 6 on Forbes’ Global 2000 list of CNOOC the World’s Best Employers. Mentions using employee surveys as an engagement channel. Does not provide Chinese MNEs CK Hutchison results. Tencent Mentions using employee satisfaction surveys. Does not provide results. Mentions using questionnaire & internal communication channels. Does not Legend Holdings provide results. Chinese SOEs COSCO Does not mention topic Mentions using annual Shell People Survey to measure employee engagement, Oil and gas MNEs Royal Dutch Shell motivation, affiliation & commitment. Response rate of 82% & employee engagement score of 77% Mentions using annual survey to understand how employees feel about BP. BP Employee engagement scored 66%, pride in working for BP was 76% (highest in a decade) ExxonMobil Does not mention topic

Topic in CSR report: Employee Satisfaction Chinese NOCs Sinopec Does not mention topic CNPC Does not mention topic CNOOC Does not mention topic Chinese SOEs COSCO Does not mention topic China Minmetals Does not mention topic ChemChina Does not mention topic Mentions deploying annual Shell People Survey to measure employee engagement, Oil and gas MNEs Royal Dutch Shell motivation, affiliation & commitment. Response rate of 82% & employee engagement score of 77% Mentions deploying annual survey to understand how employees feel about BP. BP Employee engagement scored 66%, pride in working for BP was 76% (highest in a decade) ExxonMobil Mentions deploying internal surveys. Does not provide results.

2 Table 2 – CSR disclosure on diversity

Topic in annual report: Diversity Sinopec Does not mention topic Workforce diversity 33% female & 67% male. Chinese NOCs CNPC Places emphasis on employing women & ethnic minorities. CNOOC Workforce diversity 16% female & 84% male. CK Hutchison Does not mention topic Mentions diversity is well supported in the Tencent corporate culture. Actual figures are not Chinese MNEs provided Mentions workforce diversity is 55% female & Legend Holdings 45% male. Does not mention topic Chinese SOEs COSCO Mentions workforce diversity 31% female & 69% male. Monitors representation of women Royal Dutch Shell & minorities in senior positions. Has processes to support in mitigating biases & delivering a Oil and gas MNEs diverse representation. Mentions workforce diversity is 35% female & BP 65% male. ExxonMobil Does not mention topic

Topic in CSR report: Diversity Mentions it values the construction of a diversified workplace, & the proportion of female employees has been increasing. Sinopec In 2018, the proportion of female employees was 35%, of which the proportion of female managers was 12.67% Mentions workforce diversity is 33% female & Chinese NOCs 67% male. Ethnic minority employees take up CNPC 6,5%. Board composition is 90,9% male & 9,1% female. Mentions workforce diversity is 16% female & 84% male. Mentions adhering to gender CNOOC equality, encourages hiring female employees, & develops training programs for female managers. Mentions workforce diversity 43,9% female & COSCO 56,1% male Chinese SOEs Mentions workforce diversity is 22% female & China Minmetals 78% male. ChemChina Does not mention topic Mentions workforce diversity. Senior leaders 24% female, graduate recruits 46% female. Royal Dutch Shell Seeks gender balance by making female leaders more visible & accessible as role models Mentions its workforce diversity is 35% female & 65% male. It is a partner of POWERful Oil and gas MNEs BP Women initiative to advance diversity & female leadership in the energy sector. Has set goals to improve minority representation in U.S. Mentions its workforce diversity, indicating ExxonMobil 20% of global executives are women & 17% of U.S. executives are minorities.

3 Table 3 – CSR disclosure on equal opportunity (only annual reports)

Topic in annual report: Equal Opportunity Sinopec Does not mention topic Mentions advocating an employment policy based on equality & non- discrimination. Provides equal opportunities & fair treatment to all employees regardless of nationality, race, gender, religion or CNPC cultural background. Place emphasis on employing women & ethnic minorities, & guarantees equal compensation, benefits & career development Chinese NOCs opportunities for all employees. Mentions it complies with the employment principles of diversification & anti-discrimination, & insists on the equal treatment of employees of different races, CNOOC nationalities, beliefs, genders, age, marital status & those protected by special laws in staff recruitment. All the employment contracts are based on the principles of equality and voluntariness. Mentions it hires & rewards staff for their performance & follows a stringent anti-discrimination employment policy by which staff is employed regardless of race, gender, physical ability or faith. It has adopted policies that provide equal employment opportunities to recruit, promote & assign employees based on their skillset, abilities & how these fit the job requirements. It seeks to continuously expand awareness on equality- related issues across the Group. In the Ports division, CK Hutchison female representation is encouraged. In order to prepare the port for more female operations personnel, Hutchison Ports Gdynia in Poland is in the process of modernising the existing washing facilities and dressing rooms by separating female areas. Hutchison Ports Pakistan, the country’s first and only deep-water container terminal, trained & licensed two female engineering management trainees to operate remote- controlled cranes as the country’s first female Certified Crane Operators. Mentions its employment practice is in compliance Chinese MNEs with applicable laws and regulations & does not Tencent discriminate on the grounds of gender, ethnicity, race, disability, age, religious belief, sexual orientation or family status. Mentions the practice of open & equal employment. It follows an open & fair recruitment process & recruits employees based on job specifications & requirements, regardless of the age, gender or nationality of applicants or employees. In accordance with laws & regulations of the regions where it operates, Legend Holdings has formulated internal policies & implemented rules such as the Code of Conduct, the Legend Holdings Code of Ethics for Employees, & Remuneration Regulations for the purpose of regulating the salaries & dismissals, recruitments & promotions, working hours, holidays, equal opportunities, diversity, anti- discrimination as well as other entitlements & benefits for all job positions. It creates an equal & good working environment for female employees in strict accordance with the Special Provisions on Labor Protection of Female Employees. Chinese SOEs COSCO Does not mention topic Mentions providing equal opportunity in recruitment, career development, promotion, training & rewards for all people, including those with disabilities. In 2018, it introduced a workplace accessibility service, which serves 62 locations globally. This service ensures that all employees have access to reasonable adjustments so that they can work effectively & productively. Shell focuses on workplace inclusion. In Royal Dutch Shell 2018, it was recognised as a top organisation in the Workplace Pride global LGBTI inclusive workplace benchmark & earned a 100% score in the Human Rights Campaign Foundation’s Corporate Equality Index. In addition, the 2018 Hampton Alexander Review ranked Shell first out of the Financial Times Oil and gas MNEs Stock Exchange 350 Oil & Gas Industry index companies. Mentions its goal is to create an environment of inclusion & acceptance, where everyone is treated equally & without discrimination. BP ensures equal opportunity in recruitment, career development, promotion, training & reward for all employees – BP regardless of ethnicity, national origin, religion, gender, age, sexual orientation, marital status, disability, or any other characteristic protected by applicable laws. Where existing employees become disabled, its policy is to provide continued employment, training & occupational assistance. ExxonMobil Does not mention topic

4 Table 4 – CSR disclosure on equal opportunity (only CSR reports)

Topic in CSR report: Equal Opportunity Mentions abiding by gender equality, forbidding Sinopec gender discrimination in employment & promotions, & adhering to the principles of equal consultation. Mentions recruiting of locals & not discriminating against local candidates for managerial positions. One of CNPC's principles is the elimination of discrimination in employment & occupation. Actively participates in the UN SDG of reducing inequalities. It has a people-first philosophy in treating employees with respect & equality. CNPC ensures that all employees share the fruits of development on an CNPC equal basis. It is committed to providing equal opportunities & fair treatment to all employees regardless of their nationality, ethnicity, race, gender, religion & culture. It emphasizes employing locals, women, ethnic minorities & students to increase job opportunities for communities, & continues to open recruitment to the public, without restrictions on Chinese NOCs applicants’ ethnicity, gender or religion. Mentions acting in compliance with the Convention on the Elimination of Discrimination in Employment & Occupation, & local laws & regulations likethe Labor (Contract) Law of the PRC, Employment Ordinance, etc. For overseas operations, CNOOC acts in compliance to relevant laws & regulations & international conventions in which the Chinese government supports. It also complies with CNOOC diversification & non-discrimination principles, & prohibits any discriminating recruitment clauses on gender, nationality, marital status, religion or health status. It insists on fair & equal treatment in our recruitment, training, promotion & compensation regardless of race, nationality, religion, gender, age, marital status & other legally protected characteristics. It offers equal opportunities in recruitment, promotion, training & career development. Mentions providing equal opportunities in recruitment, career development, promotion, training & awards, regardless of skin colour, nationality, race, age, gender, religious belief or physical ability. It COSCO advocates equal & diversified employment opportunities, & is committed to treating all employees equally and fairly. It formulated anti-discrimination policies in accordance with several laws & prohibits discrimination in recruitment, promotion, & remuneration. Mentions elimination of discrimination in respect of employment & occupation is a company principle. It prohibits all kinds of employment discrimination & safeguards the interests of female & overseas workers. Chinese SOEs It abides by the laws & regulations, the employment policy of equality & non-discrimination, & care for China Minmetals females. It adheres to the equal & non-discriminatory employment with fair treatment of different nationalities, races, gender, religious beliefs & cultural backgrounds. It provides equal employment opportunities for vulnerable groups including women & the disabled. Mentions abiding by international & domestic labor laws & regulations, upholds the employment policy of equality & non-discriminatory, treats employees of ChemChina different nationalities, races, genders, religious beliefs & cultural backgrounds fairly, & prohibits employment discrimination. Mentions providing equal opportunity in recruitment, career development, promotion, training & reward for all employees, regardless of gender, ethnicity, sexual orientation or physical ability. It monitors diversity on a global level & measures the representation of women & locals in senior leadership positions & has processes Royal Dutch Shell in place to identity & mitigate biases. Shell aims to manage the impacts of business changes on people respectfully, honestly & with integrity. Affected employees are supported in their search for alternative employment as appropriate by country law & policy. Mentions launch of gender transition guidelines to support employees who are transitioning, or helping someone who is. Uses a tool which assesses the way in which job descriptions appeal to different Oil and gas MNEs audiences. It highlights words or phrases in advertisements & job descriptions that are perceived as BP gender biased & helps create more balanced role descriptions. Works with MyPlus, a disability consultancy, to increase understanding of the needs of disabled candidates in application & hiring processes. Received recognition as a best place to work for LGBTQ equality in the Human Rights Campaign’s Corporate Equality Index. Mentions a Global Diversity Framework & Standards of Business Conduct that govern employment practices, including policies for recruitment, hiring, ExxonMobil promotions & salary administration. The Standards support the commitment to provide equal employment opportunities & prohibit discrimination in the workplace.

5 Table 5 – CSR disclosure on working conditions (only annual reports) Topic in annual report: Working Conditions Mentions it constantly promoted HSE management. It implemented the concept of “Comprehensive Health” by integrating the management of occupational, physical & mental health of employees. The firm took measures to control Sinopec risks & supervise the safety & operations of contractors. It strengthened safety measuresat all levels, removing potential hazards & enhancing emergency response capabilities. Mentions it reformed the remuneration system, improved policies on enterprise annuity & supplementary medical insurance, & further improved the salary distribution system which is more performance-oriented & closely linked with performance appraisal results. CNPC pasy special attention, in terms of income, to employees engaged in technological innovation & those working at grass- roots level & in key positions or harsh environments in an effort to reflect the value of each employee. CNPC guarantees compensation, benefits & career development opportunities for all employees. CNPC deploys a health, safety, & CNPC environmental protection management system for control over safety risks in the production process. It also implemented a dual-prevention mechanism covering risk prevention & control, & hazard identification & treatment for Chinese NOCs production safety, & established a risk prevention & control classification system to eliminate safety risks & hazards. CNPC organizes activities to select model& outstanding workers, technical experts & academic leaders, encourages employees to participate in competitions, & awards winners spiritually & materially. Mentions safety & well-equipped facilities are the core values of health, safety, & environmental (HSE) protection. CNOOC constantly improves the systematic management of HSE & promotes the cultivation of safety culture by focusing on “people, execution & intervention” in order to provide a safe working environment. In 2018, CNOOC further standardized the systematic management of safe production. CNOOC offers employees competitive compensation packages, & has established a salary increment & allocation CNOOC system. The remuneration system implements multi-level incentive schemes closely associated with performance & contribution. A mechanism that links employee incomes with firm profit growth has also been adopted to ensure that employees can fully benefit from the growth & development of the firm. CNOOC complies with regulations regarding salaries, overtime hours & statutory benefits requirements of all its places of operation. It mentions there were 3 fatalities in 2018. Mentions its operational conditions & practices are monitored around the clock & asset maintenance & replacements are instituted to uphold the highest safety & reliability commitments. It strives to create a safe workplace for all employees. It implemented safety management systems in accordance with national or international standards to protect employees from hazards. Safety training programmes are provided to employees based on work nature & CK Hutchison safety standards are applied consistently. In addition to implementing industry best practices for safety,employees are provided periodic courses to ensure the importance of following the guidelines are truly engrained into the operations’ culture.Since 2016, a policy is in place which reviews and investigates serious workplace safety incidents by external personnel. Does not cover salary or benefits. Mentions implementing initiatives like flexi-time arrangements & volunteer service leave to help employees strike a good work-life balance. The leave scheme allows employees to enjoy annual leave, fully-paid sick leave, half-paid leave of absence & fully-paid special Chinese New Year leave which are above the statutory standard. Female employees are entitled to take fully-paid maternity leave, while male employees are also entitled to take fully-paid paternity leave. Employees can apply for one day of fully-paid volunteer service leave per year. Tencent organizes a variety of recreational & leisure activities for employees. It offers competitive pay & benefits. The remuneration Tencent & bonus system is performance-based & designed to reward employees with high performance & great potential.The basic benefits system was built & is maintained in accordance with relevant laws, regulations & market practices. Employees have the flexibility to choose the most suitable insurance plans & Chinese MNEs benefits for their families. Tencent strives to provide a safe & comfortable work environment for its employees. There are well-established security & fire service systems & food safety monitoring system. There is a designated designated team in charge of the physical & mental health of employees. Annual medical checkups, fitness sessions and consultations for employees are organized. Mentions providing labor insurance, medical treatment & other benefits for female employees in pregnancy & maternity leave. Female employees have 128 days of paid maternity leave, gift money for child birth & one-hour breastfeeding leave per day. The firm offers short-term incentives such as target bonuses, but also medium/long-term incentives such as equity and cash. Legend Holdings constantly enriches, improves & increases employee benefits & provides employees with diversified supplementary welfare benefits & commercial insurances including high-end medical insurance, supplementary medical insurance, critical illness insurance, accident injury insurance, life insurance & a medical care fund based on the business performance & the Legend Holdings needs of employees. It aims to ease the medical burden of employees. In the meanwhile, Legend Holdings also sets up a competitive enterprise annuity plan for employees to ensure & enhance their basic living standard after retirement. For the purpose of praising excellent performance, moral incentives such as grants & awards encourage those teams & individuals making important contributions to the growth of the firm. The firm also attaches great importance to employees’ health & safety. The Employee Handbook includes content on information safety, office environment & resource & office rules. It also provides employees with cash for marriage or giving birth, financial aid for general injuries, & condolence money for deaths. Chinese SOEs COSCO Does not mention topic Mentions providing substantial pension commitments & share plans designed to align employees’ interests with its performance through share ownership. Shell ensures that people responsible for tasks involving a significant safety hazard have the necessary training & skills. Its employees may intervene & stop work Royal Dutch Shell that may appear to be unsafe. It holds an annual global safety day to give employees & contract staff time to reflect on how to prevent incidents. Shell has 12 mandatory Life-Saving Rules, alle employees must abide by these rules. It provides run road safety programmes, such as those that promote safe Oil and gas MNEs driving techniques & behaviour. Mentions all the employees have the responsibility & authority to stop unsafe work. The safety rules guide the workers on staying safe while performing tasks with the potential to cause most harm. BP has an operating management BP system which is a group-wide framework designed to help manage risks in the operating activities. Mentions there was one fatality in 2018. Does not cover salary or benefits. ExxonMobil Does not mention topic

6 Table 6 – CSR disclosure on working conditions (only CSR reports)

Topic in CSR report: Working Conditions Mentions it strengthened its efforts on safety management. By conducting safety risks identification, optimising & launching HSSE management system, strengthening contractor safety control & the domestic & overseas public security management, it realised work safety & clean production throughout the year. All employees engaged in saftey training. It enhanced development of a better salary & welfare security system, build a diversified incentive system. In accordance with the relevant regulations of China & local governments, the firm participates in local social insurances such as pension insurance, medical insurance, work-related injury Sinopec insurance, maternity insurance, unemployment insurance, & establishes an enterprise annuity system. For the employees from subsidiaries with difficulty in business operation, the firm helps them to find new jobs through adaptability training or recommend to other firms. It conducted the integrated management of employees' occupational health, physical health & mental health, building up a comprehensive health management system. It enhanced the construction of diversified talent teams, promoted decent work to raise employees' senses of achievement, happiness & security. Mentions providing employment contract management, remuneration insurance & benefits, leave, & performance appraisals. CNPC has further improved its performance appraisal & remuneration system, promoted a mechanism to link payroll with performance, established a compensation scheme that pays attention to the value of a position, the job performance & the innovative results of employees while matching the particularities of all staff operations, ensuring that employees’ compensation matches the firm's benefit & labor productivity. In addition, CNPC pays all social insurance premiums for employees on time & in full in accordance with the Social Insurance Law of the PRC, has improved corporate annuity & supplementary medical care & insurance, & improved production & living conditions for front-line workers. Its health & safety management covers all staff. CNPC gives top priority to employee health & personal safety by emphasizing CNPC Chinese NOCs occupational health management & protection at field operations, improving working conditions, abiding by the State’s statutory working hours & holidays & caring for employees’ mental health. It also abides by the Prevention & Control of Occupational Diseases Act of the PRC in its occupational health management, focusing on the prevention & control of occupational hazards as well as the implementation of related measures, such as poison prevention, dust removal, noise reduction & temperature reduction. Key achievements in occupational health listed are 99,99% detection rate of workplace hazards, 99,96% health examination rate for employees facing occupational hazards, & 100% establishment rate of employee occupational health monitoring. It achieved this by launching campaigns, providing training, improving facilities, & revising & developing regulations & criteria.

Mentions abiding by stipulations on salary, overtime, & statutory benefits. Provides comprehensive & effective employee benefits, which consists of social insurances & a variety of supplementary insurance schemes. Aside from the five basic social insurances namely pension, healthcare, employment injury, unemployment & maternity, CNOOC also provides employees with personal accident insurance, commercial supplementary medical insurance, & supplementary medical insurance for employees’ children under 18. CNOOC also provides enterprise annuity & housing subsidies. Overseas, CNOOC abides by local employment regulation & provides employees with CNOOC vacation, social insurance & other benefits in compliance with local labor laws & regulations. It establishes salary adjustment & incentive mechanisms in accordance with local conditions. CNOOC maintained a stable HSE (Health, Safety and Environment) record. It has upheld its HSE core values of “Safety First, Environment Paramount, People Oriented & Equipment Integrated”. Progress was made in every aspect in 2018, a year with safety being the highest priority. It further improved its safety management system, formulated an HSE management system, & an equipment & facility integrity management framework to improve safety management.

Mentions carrying out the national "safety first, prevention first" policy. In the production management, it always puts the occupational health & safety of staff in the first place, it established an occupational health & safety management system to strengthen the management of labour safety & occupational health, & strives to provide a healthy & safe working environment for all employees. To implement the Work Safety Law of the PRC, it issued regulations on standardizing the report & the investigation mechanism to prevent & reduce production safety accidents. COSCO mentions there were no work-related injuries or deaths. It provides information on labor protection to improve occupational health & safety, like protective equipment, special protection & health COSCO examinations, & offers safety education through activities. COSCO pays for social insurances including basic endowment insurance, medical insurance, unemployed insurance, employment injury insurance, maternity insurance & housing fund. It withholds & pays the personal insurance monthly on behalf of the employees. Its employees enjoy statutory off-days & holidays, paid leaves, family visit leaves, as well as other holidays specified by Chinese policies & the firm's regulations. Employees' salary on overtime hours & holidays are payed according to Chinese policies. COSCO provides employees with daily lunch, annual medical examination for staff mental & physical health, as well as various health security services that employees can choose based on their needs. It abides by the minimum wage management regulations of local governments.

Mentions promoting the reform of the salary distribution mechanisms, paying the social insurance for employees in strict accordance with national policies, & constructing the innovative welfare system for all employees according to the conditions of the firm. Supplementary pension & healthcare as well as third-pillar welfares are offered to employees. Safety management is the Chinese SOEs embodiment of ChinaMinmetals' high responsibility for the safety & health of all employees. The firm strives to build a safety control system & management team to achieve the safety objectives of "zero accident, zero injury & zero occupational disease" & to create a healthy & safe working China Minmetals environment for employees. It emphasizes the construction of enterprise safety culture by means of diversified training for the employees to constantly improve the safety early warning & accident handling ability, to vigorously cultivate the safety behavior habits, & to continuously enhance the safety awareness for a good safety culture atmosphere. The firm attaches great importance to emergency drills & actively organizes these as it is committed to enhancing the awareness of safety prevention & emergency management, to strengthening the skills of self-rescue & emergency response to all kinds of disasters & accidents, & to improving the ability of rapid response & emergency rescues. 4426 emergency rescue exercises with 122k participants took place in 2018. Mentions specific benefits tailored to female employees' maternity leave. Safety is an important cornerstone, therefore ChemChina implements a safety development concept, improves the safety management system & work safety accountability system, & enhances safety risk prevention & resistance capabilities. Has implemented a HSE system and invests 320RMB in safety. ChemChina carried out safety actions, implemented safety supervision & inspection, & deepened inspection & ChemChina rectification of hazards. It improved the emergency management system, strengthened management of hazardous chemicals, guaranteed occupational health & safety of employees, & took measures to fully prevent safety risks & stably improve work safety. It optimized the salary & welfare system, by establishing & improving the salary management system to link employees’ remuneration with their position & performance. Its salary and welfare systems consits of performance based salary, medium and long-term incentives, lifetime achievement awards, & enterprise annuity investments. Mentions the launch of an initiative called "I’m Not OK" to promote open & honest conversations about mental health. Shell's approach to worker welfare means supporting the needs of the individual worker, their relationship with their family & connections with colleagues. Shell aims to provide a home away from home for people by delivering a standard of accommodation & facilities that supports their quality of life & well-being. Every employee is expected to meet the safety standards & requirements, including the 12 Life-Saving Rules. Shell continues to strengthen Royal Dutch Shell the safety culture among its employees & expects everyone to intervene & stop work that may appear unsafe. It investigates incidents & aims to learn from them, sharing findings to improve safety performance across the industry. Each year a safety day is held where employees share perspectives about safety hazards in their work. Shell ensure that people have the necessary safety training & skills to work in harsh environments. Everyone working offshore must complete basic offshore safety induction & emergency training in survival skills. Shell mentions fatality & accidents cases. Does not cover salary or benefits. Mentions the employee benefits including wages, salaries, share-based payments, & pensions for 2018. To strengthen safety performance, BP investigates incidents & near misses, takes corrective action, appiesy what it has learned & focuses on continually improving how it works. It provides BP Oil and gas MNEs an example of a new innovative vest (used in a pilot in Oman), which measures the wearers heart rate and can provide a warning if the wearer suffers from heat stress. BP states they provide the necessary tools to staff for them to perform their tasks.

Mentions the advancement of worker saftey through an 80% reduction in lost-time incidents since 2000. ExxonMobil maintains a strong safety culture with a clear objective: Nobody Gets Hurt. It promotes a safety-first mentality for employees to reach its goal of zero workplace injuries & illnesses. Its workforce is empowered to intervene or stop working when they observe an at-risk situation or unsafe behavior. ExxonMobil is actively engaged in the Advancing Process Safety initiative, a collaborative effort between the American Fuel & Petrochemical Manufacturers & the ExxonMobil American Petroleum Institute. The initiative aims to improve process safety performance across the industry by sharing experiences about process safety events, hazard identification metrics & industry-proven practices. An engagement approach towards employees is investing in worker health by providing voluntary health programs. ExxonMobil uses digital AI tools to support the safety of its workforce & improve safety practices in operations. These AI training modules improve the efficiency & effectiveness of field training. Does not cover salary or benefits.

7 Table 7 – CSR disclosure on training (only annual reports) Topic in annual report: Training Sinopec Does not mention topic Mentions offering mental health training through an employee assitance program. CNPC continuously improves training centers & provides flexible training programs such as knowledge training, professional training, combination of on-the-job training, off-the-job training & spare-time training to deliver CNPC diversified & differentiated vocational training. On the basis of promoting all-staff training, it carried out the “Four Talent Training Projects” for managerial personnel, technical experts, Chinese NOCs skilled operators & internationalized talents. 20,000 employees received key training sessions in 2018. The total number of trained employees is 800k with total training hours 21 million. Mentions conducting training & educational activities for females taking up management roles. Development opportunities like job exchanges, on-the-job training, overseas CNOOC positions, vocational skills training, & ability improvement training are offered. 57 key training projects, with more than 2,400 attendances & 300 course developers were completed. Mentions investing in training & development is a top priority to ensure that employees at all levels are developed & motivated. Each division develops its training programmes to meet specific business needs. Trainings include orientations, sharing sessions, workshops & internal-external courses. Employees are also entitled to various subsidies & sponsorships for job-related CK Hutchison training courses to encourage lifelong learning. The ACTIVATE programme provides managers with practical skills training to support their roles. The programme includes training over key competency areas such as self-management & influencing, people management & presentation skills. The programme is structured with four workshops, & is supported by pre-work, psychometric testing & on-the-job activities. Mentions providing training & development opportunities for employees is a key dimension of its ESG strategy. Provides training to employees to enhance their privacy protection awareness & cultural awareness of the importance of privacy protection as well as regular anti-money laundering training. Tencent invests heavily in employee development & training. It encourages employees to attend external & internal trainings & Tencent adopted policies to ensure that employee trainings are provided Chinese MNEs & managed in a systematic manner. Its corporate university, the Tencent Academy offers different training programmes for each stage of an employee’s career, including an induction, on-the- job training, & leadership training. In 2018, there were 700 phsyical courses & 7400 online courses. The average in-house training hours per employee was 37.1 & the percentage of employees receiving training is 99%. Mentions it recognizes the importance of employee development & is committed to providing employees with predictable career development paths & a sound training & development system so that they can access to the development opportunities offered by the firm. The firm advocates professional improvement & designs multiple career development paths for the employees based on the characteristics of positions. It follows the follow the “7–2-1” principle for talent development, in which 70% of Legend Holdings employee capability enhancement arises from practice, 20% from coaching & 10% from training. The firm provides examples of training, like leadership workshops & training camps. It mentions one of its subsidiaries gave 54k hours of training for 1840 employees. Also, safety training sessions are given to further deepen employee awareness of risks. All new recruits must attend the training course on the Code of Ethics for Employees & other on-boarding training. Chinese SOEs COSCO Does not mention topic Mentions it ensures that people responsible for tasks involving a Royal Dutch Shell significant safety hazard have the necessary training and skills. Actual figures are missing. Mentions offering employees cyber security & other training appropriate to the nature or location of their role. To promote an inclusive culture BP provides leadership training & invests in BP employee development (average spend$3,200/person). This includes online & classroom-based courses & resources, supported by a wide range of on-the-job learning & mentoring Oil and gas MNEs programmes. Mentions through a combination of work assignments, on-the- job experiences, & focused training & education, employees acquire the necessary skills & competencies to take on increasing levels of responsibility & job complexity. It spends an average ExxonMobil of $100 million per year on training & in 2018 had more than 25k job rotations in support of development plans. It mentions training of local workforce. ExxonMobil has a people development philosophy & places a priority on maximizing the development of employees.

8 Table 8 – CSR disclosure on training (only CSR reports)

Topic in CSR report: Training Mentions all employees are trained on ethics & safety & provides vocational skills training for employees. Its subsidiaries Sinopec adopt the combination of special training & professional training to raise employees' awareness of risk prevention & control. In 2018, RMB 748 million was invested in vocational training. Mentions improving the training centers. It arried out diversified and differentiated vocational training for employees through CNPC knowledge training, professional training, job training, & off- the-job training. Total training time is 21 million hours with an average training per person of 27 hours. Chinese NOCs Mentions providing local employees with necessary vocational skills & capacity building training, as well as development opportunities such as internal transfer, on-the-job training, & overseas job opportunities. The firm sticks to the concept of "growing together with employees" & has improved its training CNOOC system by building an employee development system & creating development opportunities. It has intensified training of highly skilled personnel, with a focus on key experts. Key results are 57 training programs, 266k employees trained & 1,24 million hours of training. Mentions it organized 1567 trainings on safe production for employees with 72,5k participants. It offers trainings in laws & regulations within the firm every year to educate employees. It integrates propaganda campaign of laws & regulations into the COSCO day-to-day business operations & management through a variety of activities on a regular basis, improving employee awareness & knowledge of the rule of law. During 2018, 15k employees received 310k hours of training, with a percentage of employees trained of 100%. Mentions carrying out innovative safety training to enhance the management awareness of managers & the self- protection consciousness of operators with a new model of thematic training characterized by "precision training". E.g. the safety & China Minmetals environmental protection leadership special training with high- level specification, wide-scope participation & strong-strength teachers. The number of environmental training participants Chinese SOEs is 94k, the number of training session was 1637. Total number of employee training (person/time) is 355k. Mentions the growth & success of employees is important & it is committed to creating a good development environment & conditions for its employees. It provides employees with various career development opportunities, helps them design career development paths, & continually motivates employees through all-dimensional, multi-level training & education. Has a training system in place for management, technicians, & professional ChemChina employees. E.g. By the end of 2017, 7,5k team leaders had participated in remote training, with the average training hours ranking 1st among all SOEs. The number of students that got an excellent result in examinations ranked 2nd among SOEs, & the total number of students ranked 3rd among SOEs. Carries out multi-level staff training & creates a dynamic, efficient & pragmatic talent training atmosphere. It enhanced safety education & training to improve staff’s safety awareness. Mentions 3200 people completed in-vehicle training. Shell introduced an annual online defensive driving training course, Royal Dutch Shell which consists of seven different modules with a focus on hazards such as fatigue, for all who drive on public roads on Shell business. 315k employees received training in 2018. Mentions providing training to employees appropriate to the nature or location of their role. A total of 11k employees completed anti-bribery & corruption training in 2018. Invests in BP Oil and gas MNEs employee development (average spend $3,200/person). This includes online & classroom-based courses & resources, supported by a wide range of on-the-job learning & mentoring programmes. Employees get safety training. Mentions the pilot of virtual reality training programs to support the safety of the workforce & improve safety practices in operations. ExxonMobil invests in its people for a long-term ExxonMobil career. It spends an average of $100 million per year on training & in 2018 had more than 25k job rotations in support of employee development plans.

9 Table 9 – CSR disclosure on freedom of association

Topic in annual report: Freedom of association Sinopec Does not mention topic. CNPC Mentions complying with the Trade Union Law Chinese NOCs of the PRC. Mentions it established labor unions at all levels CNOOC in accordance with the Trade Union Law of the PRC. CK Hutchison Does not mention topic. Mentions employees founded the Tencent Volunteers’ Association on their own initiative Chinese MNEs Tencent in response to the corporate vision of being the most respected Internet company. Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Mentions seeking to maintain constructive Oil and gas MNEs BP relationships with labour unions formally representing its employees. ExxonMobil Does not mention topic.

Topic in CSR report: Freedom of association Mentions establishing the female employees' committee of the Labour Union. The labour union extensively solicits the opinions of Sinopec employee representatives & submits to the Workers' Congress for approval. 100% of employees are member at a Labor Union Mentions establishing & improving trade CNPC Chinese NOCs unions. Figures on membership are missing. Respects & supports the association freedom of its employees. Complies with the Trade Union Law of the PRC. Established labor unions, CNOOC which have the responsibility and obligation to protect employees’ legitimate rights & interests as well as to monitor firm practices. Figures on membership are missing. Mentions labor unions as one of its key stakeholders. Abides by the Trade Union Law of the PRC. Respects employees' rights to enjoy the freedom of association & collective COSCO bargaining according to the law & will not oppose their wills to participate in any legitimate activities held by locally registered labour Chinese SOEs unions without breaking the law. Figures on membership are missing. Mentions its employee membership of labor China Minmetals unions is 100%. Mentions giving full play to the role of the ChemChina labor union. Employee membership of labor unions is 100%. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

10 Table 10 – CSR disclosure on collective bargaining

Topic in annual report: Collective bargaining Sinopec Does not mention topic. Mentions complying with the Trade Union Law CNPC of the PRC. Mentions according to the Trade Union Law of Chinese NOCs the PRC, the unions protect the legitimate rights CNOOC of the employees, supervise the business activities related to the interests of the employees, & communicate with the management on behalf of employees. CK Hutchison Does not mention topic. Tencent Does not mention topic. Mentions abiding by the Collective Bargaining Agreement for Bank Employees for purposes of Chinese MNEs regulating the labor relationships between Legend Holdings Luxembourg-based banks & their employees, maximizing the protection & enhancement of the interests of its members & supplementing the provisions of relevant laws & regulations. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Mention the existence of works councils. ExxonMobil Does not mention topic.

Topic in CSR report: Collective bargaining Mentions the labour union extensively solicits Sinopec the opinions of employee representatives & submits to the Workers' Congress for approval Mentions it has put in place a democratic style of management & a transparent system to deal with matters at its plants, through its Employees’ CNPC Congress system, to ensure employees are well- informed & have the means to participate in & supervise corporate management. It elects Chinese NOCs employee representatives to join the Supervisory Committee. Mentions the labor unions have the responsibility & obligation to protect employees’ legitimate rights & interests as well as to monitor CNOOC the Company’s practices. Labor unions also oversee all operational activities related to employee benefits, & communicate with the firm on behalf of its members. Mentions holding union congresses. The labour union, as a representative of the employees, signed the Collective Contract with the firm & established a mediation mechanism for resolving labour disputes. It respects employees' rights to COSCO enjoy the freedom of association & collective bargaining according to the law & will not oppose their wills to participate in any legitimate activities held by locally registered labour unions without breaking the law. Chinese SOEs Mentions the Labor Union of China Minmetals includes the main leaders & advanced workers in China Minmetals the front line of production & management, who pay attention to the ability of participating in & discussing company’s affairs. Mentions trade unions promoted the construction of employee healthcare system, carried out occupational disease inspections & ChemChina health examinations for employees, & popularized occupational health & safety knowledge to improve employees’ occupational health & safety. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

11 Table 11 – CSR disclosure on human rights (only annual reports)

Topic in annual report: Human Rights Sinopec Does not mention topic. Mentions before launching a project, it assesses its social & economic impact, eyeing the needs of indigenous people & CNPC human rights. Mentions strictly complying with international conventions on labor & human rights, & Chinese NOCs respecting employees' rights & interests. Mentions it opposes any form of inhumane treatment & maintains close communication with the legal department CNOOC & unions to jointly protect the legitimate rights of employees. It abides by all laws to safeguard the legal rights & interests of employees. Examples are missing. CK Hutchison Does not mention topic. Tencent Does not mention topic. Mentions protecting employee rights. It Chinese MNEs encourages suppliers to adopt the best practices in human rights & provides Legend Holdings guidelines on how to respect & comply with laws & regulations related to human & labor rights. Mentions peforming to the UN Global Chinese SOEs COSCO Compact obligations on human rights. Examples are missing. Mentions respect for human rights is embedded in its Business Principles & Code of Conduct. Its approach is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Organization & the UN Guiding Principles on Business & Human Rights. Shell works with other companies & NGOs to continuously improve the way its applies these Royal Dutch Shell principles. Its focus is on four key areas where respect for human rights is critical to the way it operates: communities, security, labour rights, & supply chain. It requires all its companies & contractors to respect the human rights of the Oil and gas MNEs workforce & neighbouring communities. It also earned a 100% score in the Human Rights Campaign Foundation’s Corporate Equality Index. Mentions it respects internationally recognized human rights as set out in the International Bill of Human Rights & the International Labour Organization’s Declaration on Fundamental Principles & Rights at Work. Incorporates the UN BP Guiding Principles on Business & Human Rights. E.g. Reviews the risk of modern slavery in prioritized locations, & works with other oil & gas firms to create a framework for human rights supplier assessments. ExxonMobil Does not mention topic.

12 Table 12 – CSR disclosure on human rights (only CSR reports)

Topic in CSR report: Human Rights Mentions it complies with laws & regulations on human rights protection, Chinese Human Rights Action Plan & International Human Rights Conventions, & resists any acts of disregard or abuse of human rights. It respects employees' right of personal freedom, rights & interests of female employees & minor nationalities & strictly Sinopec prohibits any form of discrimination due to gender, region, religion belief, nationality. It safeguards employees' rights & interests & works with NGOs regarding human rights. Through Open-day activities, it communicated issues including protection of Chinese NOCs community residents' rights. Mentions it embraces the UN Universal Declaration of Human Right, guarantees basic rights to employees, CNPC protects employees’ rights. Mentions before launching a project, it assesses its social & economic impact, eyeing the needs of indigenous people & human rights. Mentions adhering to the 10 Principles of the UN Global Compact, with emphasis on human rights &labor. It respects the basic human rights which all CNOOC employees are entitled to & strictly abides by applicable domestic & international laws & regulations. Examples are missing. Mentions respecting & safeguarding the human and legal rights of personnel, especially in health & safety, freedom, wages & benefits, & oppose any disregard & COSCO violation of human rights. Mentions it strictly abides by international conventions & rights related to human rights. Examples are missing. Mentions attaching importance to safeguarding the legitimate rights & interests of employees. It respects & Chinese SOEs maintains internationally proclaimed norms & standards on the protection of human rights & integrates the China Minmetals principles of respecting human rights & labor practices into the company's strategy. It abides by the national & local laws, regulations & policies, follow relevant international conventions on human rights & labor. Examples are missing. Mentions guaranteeing & safeguarding the basic rights ChemChina & interests of employees. Examples are missing. Mentions it recognizes its responsibility to respect human rights in all aspects of doing business. Its four areas where human rights are critical to the way it operates are communities, security, labour rights & supply chains. Its approach applies to all employees & is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Royal Dutch Shell Organization, & the UN Guiding Principles on Business & Human Rights. Shell embeds human rights into existing frameworks & processes to demonstrate it respects human rights across the business. It consults with international organisations, companies & civil societies to understand & respond to human rights issues relevant to the business. Mentions commitment to identifying, preventing & addressing human rights risks & impacts associated with its activities. Abides by International Labour Organization’s Declaration on Fundamental Principles & Rights at Work, International Bill of Human Rights, UN Guiding Principles on Business & Human Rights, & BP Voluntary Principles on Security & Human Rights. Oil and gas MNEs Focuses on labor rights, security & human rights, & rights of communities. BP screens major projects to identify & manage any potential impacts on human rights. Works with other oil & gas firms to create a framework for human rights supplier assessments. Mentions it is committed to respecting human rights as a fundamental principle in its operations. Human rights is a common area of interest with its key stakeholders. It holds forums with suppliers to provide information on the safety, environmental & human rights practices. Its practices reflect the spirit of the UN Universal Declaration of Human Rights. Elements of the UN Guiding Principles on Business & Human Rights also ExxonMobil guide its approach to managing human rights. It conducts human rights training to help build an understanding of human rights issues & an awareness of potential human rights risks. More than 1,600 employees in 47 countries have completed the training since 2015. ExxonMobil works closely with IPIECA to monitor business & human rights trends, & to share & develop practices in human rights supply chain management from the oil & gas industry.

13 Table 13 – CSR disclosure on child & forced labor

Topic in annual report: Child & Forced Labor Sinopec Does not mention topic. Mentions resolutely prohibiting child & forced Chinese NOCs CNPC labor. CNOOC Does not mention topic. Mentions strictly prohibiting the use of child labour & forced labor. Rigorous measures & audits are taken to prevent such practices in operations. CK Hutchison E.g. the firm is one of the Mekong Club members to help develop a set of tools in raising awareness Chinese MNEs of modern slavery. Mentions it employment practice is in compliance with applicable laws & regulations, including but Tencent not limited to those which prohibit child & forced labor). Legend Holdings Mentions it strictly prohibits child & forced labor. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Mentions taking action against modern slavery. ExxonMobil Does not mention topic. Topic in CSR report: Child & Forced Labor Mentions prohibiting child labour by strictly obeying related legal requirements of prohibition Sinopec of child labour in countries & regions where it operates & opposes forced labor. Mentions it prohibits the employment & use of CNPC child labor & reject all forms of forced or Chinese NOCs compulsory labor. Mentions complying with National Provisions on the Prohibition of Using Child Labor & the legal requirements prohibiting child labor in overseas CNOOC operations. It is prohibited to recruit child laborers under 18. Its youngest employees are 21. There is no forced labor in the firm. Mentions prohibiting the use of child labor & complying with the Regulations on Prohibiting the Use of Child Labour. It explicitly prohibits the use of forced or debt-paying labor. It has made detailed provisions & preventitive measures in recruitment so as to eliminate the use of child and COSCO forced labor. In accordance with the requirements of SA8000, a "child rescue program" has been established to guide how to carry out remedial work in accordance with statutory requirements in Chinese SOEs case of employment errors. At the same time, COSCO passes these ideas on to suppliers, & regularly supervisse to ensure that they do not use child labor. Mentions it roots out the use of child labor by China Minmetals complying to laws & regulations & abolished force labor. Mentions it prohibited forced labor, and resolutely ChemChina put an end to child labor. In 2017, it had no major labor dispute. Mentions that since 2012, all its own operations, contractors, & suppliers have measures in place against child and forced labor. It has made several Royal Dutch Shell external regulatory declarations that describe how its manages human rights risks in its supply chains, including a response to the UK Modern Slavery Act 2015. Mentions its contracts include a requirement on respecting human rights, with a specific ban on the use of forced, trafficked or child labor. In Oman, it in place policies that prohibit forced labor & BP prevent restrictions on workers’ freedom of Oil and gas MNEs movement. Monitors modern slavery by reviewing countries that pose a high degree of risk identified by risk analytics & activities that rely on manual labor. Mentions its procurement department reviews goods purchased in countries that are included in the U.S. Department of Labor’s List of Goods Produced by Child Labor or Forced Labor. The list ExxonMobil calls attention to goods & countries that may use child or forced labor in production. It complies with the UK Modern Slavery Act 2015, & prepares an annual slavery & human trafficking statement.

14 Table 14 – CSR disclosure on corruption & bribery (only annual reports)

Topic in annual report: Corruption & Bribery Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. Mentions it has zero-tolerance for corruption & fraud. Anti-bribery & anti-corruption standards are important parts of the firm's policies & operating practices which are reinforced by the employees & communicated to relevant stakeholders. Whistle- blowing policies apply to all stakeholders including employees, shareholders, customers & suppliers. The CK Hutchison whistle-blowing mechanisms allow stakeholders to report suspected misconduct, malpractices or fraudulent activities with confidence. Cases reported are followed up independently. In 2018, it did not have any breach of laws & regulations that have a significant impact on the firm relating to anti- corruption. Mentions it developed robust systems & measures to prevent, detect & deter corruption or any other fraudulent activities. Internal audit is conducted & risk management & control have been further strengthened to ensure compliance with ethical standards. It has an Anti-fraud & Whistleblowing Policy which conveys the message of zero tolerance Chinese MNEs Tencent in relation to fraudulent activity to all employees & suppliers/business partners. All employees & suppliers/business partners are encouraged to report concerns about any existing or potential fraudulent activities & non-compliance. Has an anti-fraud investigation department consisting of professionals with profound knowledge in fraud risk management & solid fraud investigation experiences. Mentions all the employees must comply with the laws & regulations of the PRC & other countries where its portfolio companies operate as well as the Anti-Corruption Management Policy, the Code of Ethics for Employees & other internal control rules of the firm. This is to guarantee the law-abiding & compliance operation of the firm & guard against Legend Holdings individual corruption behaviors. In 2018, neither the firm nor any of the subsidiaries violated the laws & regulations related to the fight against bribery, extortion, fraud & money laundering. An anti- corruption whistleblowing mailbox allows employees to complain or report misconducts or any fraudulent or unethical practices in the business. Chinese SOEs COSCO Does not mention topic. Mentions all allegations of Code of Conduct breaches (including bribery & corruption) are investigated & followed up on as appropriate. It maintains a global anti-bribery & corruption/anti- Royal Dutch Shell money laundering (ABC/AML) programme designed to prevent or detect, & remediate & learn from, potential violations. It also doesn't tolerate the direct or indirect offer, payment, solicitation or acceptance of bribes in any form. Mentions its code of conduct explicitly prohibits engaging in bribery or corruption in any form. Oil and gas MNEs Group-wide anti-bribery & corruption policy & procedures include measures & guidance to assess risks, understand relevant laws & report concerns. A total of 11k employees completed anti-bribery & BP corruption training in 2018. BP assesses any exposure to bribery & corruption risk when working with suppliers & business partners. Suppliers in higher-risk regions are assessed on their conformance with BP's anti-bribery & corruption requirements. Mentions it requires employees to comply with all ExxonMobil applicable laws, including U.S. anti-corruption law.

15 Table 15 – CSR disclosure on corruption & bribery (only CSR reports)

Topic in CSR report: Corruption & Bribery Mentions it complies with all national laws & anti- corruption regulations, & laws & regulations of countries & areas where it operates. It keeps promoting the enforcement of anti-corruption measures & carries out punishment & prevention mechanisms in order to build a clean company. It has several guidelines and codes of conduct. It Sinopec established independent departments to take charge of inspection, investigation & treatment of corruption incidents. Employees can report by mail, telephone, e-mail & other means. It also developed a special processing procedure to register the reported incidents, verify the clues, & feedback the results to the whistleblowers. In 2018, over 1 million people received anti-corruption training. Mentions opposing any form of bribery & requires business partners to follow the firm's anti-bribery & anti-corruption policies. Its employees are not allowed to abuse their position in signing business contracts for personal gain. It abides by the relevant laws & regulation on corruption & bribery. It built Chinese NOCs CNPC an integrity, risk prevention & control system, & organized employees to enter into commitments against corruption & carried out anti-corruption education activities. It has a zero-tolerance approach to corruption & bribery. It developed a work system & plan for preventing & punishing corrupt practices. Mentions focusing on anti-corruption & sets strictly internal punitive mechanisms & management policies strictly abiding with national & local policies, laws & regulations related to anti- corruption & business ethics, such as the Anti- Money Laundering Law of the PRC, Prevention of Bribery Ordinance, & Anti-Unfair Competition Law CNOOC of the PRC. It requires employees to stick to integrity, self-discipline & honesty. The Code of Commercial Behavior & Conduct of Employees describes the code or standard of conduct that employees should follow in the workplace & clearly states that the firm forbids employees from accepting or giving bribes. Mentions anti-corruption is currently the most popular topic of SOEs. It takes anti-corruption as a key step to ensure sustainable development & holds a zero-tolerance attitude towards corruption & bribery. By 2018, it developed documents to clearly COSCO regulate anti-corruption efforts. Promotes anti- corruption through lectures and month-of-anti- corruption. Has an e-mail for anti-corruption reporting to encourage employees to disclose corruption.

Chinese SOEs Mentions attaching great importance to anti- corruption. Strenghtened the supervision of anti- corruption. It measures against corruption & bribery China Minmetals are Strengthening Ideological Consciousness, Improving System Construction, & Promoting System Implementation. Mentions it formulated the Implementation Methods of the Accountability Regulations of the Communist Party of China & other regulations to improve the ChemChina anti-corruption system. It promotes anti-corruption & advocates clean government. Examples are missing. Mentions it has clear rules on anti-bribery & corruption & these are included in the Code of Conduct for all employees. There is no place for Royal Dutch Shell bribery or corruption at Shell. Its anti-bribery & corruption & anti-money laundering & trade compliance programmes set out the requirements for screening business partners. Mentions its code of conduct explicitly prohibits engaging in bribery or corruption in any form. Group-wide anti-bribery & corruption policy & procedures include measures & guidance to assess risks, understand relevant laws & report concerns. A Oil and gas MNEs total of 11k employees completed anti-bribery & corruption training in 2018. BP assesses any BP exposure to bribery & corruption risk when working with suppliers & business partners. Suppliers in higher-risk regions are assessed on their conformance with BP's anti-bribery & corruption requirements. Holds sessions with suppliers to help them understand the code of conduct, including corruption & bribery. Mentions conducting regular supplier audits & anti- corruption due diligence in relevant countries ExxonMobil Employees in relevant functions receive in-person training on anti-trust & anti-corruption.

16 Table 16 – CSR disclosure on health programs Topic in annual report: Health program Mentions it invested RMB 23.3 million in Sinopec healthcare to alleviate poverty. Mentions it invested RMB 97.49 million in 44 Chinese NOCs projects, including healthcare, in 13 counties & CNPC districts from seven provinces in China, directly benefiting more than 80,000 people. CNOOC Does not mention topic. Mentions a three-year partnership with a National Centre for Youth Mental Health in Ireland. Has a program in place since 1980 & has since invested over HK$21.8 billion to develop education & healthcare initiatives mostly in China. This year a contribution of HK$100 million was made to launch a healthcare subsidy scheme in collaboration with CK Hutchison the Hospital Authority, The University of Hong Kong, & The Chinese University of Hong Kong. The programme offers financial assistance to self-sufficient patients with certain illnesses who fall outside of government subsidies. Over the years, over RMB 1 billion Chinese MNEs was contributed to promote free healthcare in China. Mentions to safeguard the physical & mental health of online gamers, it implemented the real name system & anti-addiction system in accordance with the regulatory requirements of the PRC & strengthened the promotion of healthy gaming & anti-addiction through Tencent various channels. It collaborated with the Beijing Normal University & Data Centre of the China Internet to publish a “Guide on Healthy Use of the Internet for Teenagers” and “Research on Online Gaming Behaviours of & Online Protections for Teenagers” Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Mentions putting measures in place to manage air emissions to protect the health of local communities. E.g. BP introduced three new Oil and gas MNEs BP liquified natural gas carriers to its fleet, designed to use approx 25% less fuel & emit less nitrogen oxides. ExxonMobil Does not mention topic.

Topic in CSR report: Health program Its overall contributions to cultural education, Sinopec community development & medical service amount RMB 6 billion. CNPC Does not mention topic. Mentions a branch collaborated with a local Chinese NOCs hospital to carry out medical checkups & treatment, ensuring the public to receive free CNOOC medical services. Five doctors attended the activity & provided medical services for nearly 100 people. COSCO Does not mention topic. Chinese SOEs China Minmetals Does not mention topic. ChemChina Does not mention topic. Mentions $10.5 million was spent on health & Royal Dutch Shell disaster relief. Mentions putting measures in place to manage air emissions to protect the health of local communities. E.g. BP introduced three new BP liquified natural gas carriers to its fleet, designed to use approx 25% less fuel & emit less nitrogen oxides. Mentions it addresses health issues & endemic diseases in the locations where it operates. E.g. malaria in sub-Saharan Africa. In 2018, the Corporate Alliance on Malaria in Africa named ExxonMobil a Champion in Sustainability Oil and gas MNEs Malaria Programming. The alliance is a cross- industry group for companies working in Africa that aims to expand malaria-control efforts across the continent. ExxonMobil was ExxonMobil recognized for its efforts to protect employees, contractors, suppliers & communities from malaria. The alliance’s board noted ExxonMobil’s efforts to build health facilities & improve clinical skills in malaria-endemic countries. Since 2000, ExxonMobil has invested nearly $170 million to support malaria research, education & treatment programs. In 2018, $18 million was donated to communities for healthcare.

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Table 17 – CSR disclosure on HIV/Aids relief programs Topic in annual report: HIV/Aids relief program Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. Mentions its global health program initiative CK Hutchison donated HK$7 million in an HIV/AIDs Project in Chinese MNEs the Republic of Congo. Tencent Does not mention topic. Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

Topic in CSR report: HIV/Aids relief program Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. COSCO Does not mention topic. Chinese SOEs China Minmetals Does not mention topic. ChemChina Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

18 Table 18 – CSR disclosure on school/education programs (only annual reports)

Topic in annual report: School/education program Mentions it funded the education of 206 students through a poverty alleviation program. Its input in Sinopec student funding is RMB 3.5 million. Its inut in education resources in poverty-stricken areas is RMB 22.33 million. Mentions it adopted a model of Corporate Sponsored University Training Programs where trained employees return to previous employment, selected more than 60 high school graduates, & funded their four-year undergraduate study in linguistics & oil & gas engineering at Xi'an Petroleum University.set up Chinese NOCs scholarships, offer grant loans and subsidies to students from underprivileged families, improve

CNPC teaching conditions for impoverished regions, and support scientific and cultural activities as well as relevant competitive activities.It granted CNPC Scholarships worth RMB 3.99 million to 635 students. In cooperation with China Foundation for Poverty Alleviation, Beijing Normal University Group & Tencent Foundation, we sponsor the Xuhang Educational Program & the Teacher Training Program to help students from poor families complete their studies. CNOOC Does not mention topic. Mentions it has a program in place since 1980 & has since invested over HK$21.8 billion to develop education & healthcare initiatives mostly in China. A branch supports education & creates opportunities for youth through its “Hutchison Ports Dock School Programme”. This programme aims to match a school to each port in the Group’s global network, & provides assistance by sponsoring scholarships, improvement of education facilities & other CK Hutchison educational initiatives. The firm is keen on nurturing future talents for the industry. One of the initiatives is the establishment of “Start Your Journey @ Port Programme”, a programme that provides a series of learning opportunities for students who are pursuing tertiary education. It aims to increase students’ industry knowledge & nurture passion towards developing future careers in the logistics industry through seminars, placements, scholarships & terminal Chinese MNEs visits. Mentions the Tencent Foundation set up scholarships to promote education in the PRC & other countries throughout the years. In 2018, the Tencent Foundation donated approx RMB 119 million in Tencent education related projects. E.g. it had cooperations with the funds set up by universities on higher education & with UNICEF on cybersecurity education. Mentions it set up the Legend Progress Class in extremely poor areas to help financially stressed but academically excellent students to realize their dreams. Over the past 14 years, Legend Progress Classes have a total investment of over RMB30 million. The firm Legend Holdings has funded all tuition & living expenses of over 2,000 students in poverty from the freshman year to the junior year, helping these children receive senior secondary education at zero financial cost without worries. Chinese SOEs COSCO Does not mention topic. Mentions Shell Pakistan ‘adopted’ two public schools Royal Dutch Shell within the impacted villages to improve education Oil and gas MNEs standards. BP Does not mention topic. ExxonMobil Does not mention topic.

19 Table 19 – CSR disclosure on school/education programs (only CSR reports)

Topic in CSR report: School/education program Mentions in 2018, it invested RMB 25.83 million in education to improve education infrastructure, purchase education & teaching equipment, & provide 1,374 student subsidies. It set up "Spring Bud" classes to help school-deprived girls return to school. It also organised the Summer Camp themed with "Great Sinopec Wall Lubricating Oil · Chinese Astronauts Experience Camp" for 11 consecutive years, & helped over 70 students to participate in winter camps so as to broaden the vision of outstanding students from impoverished areas. Its overall contributions to Chinese NOCs cultural education, community development & medical service amount RMB 6 billion. Mentions it educationl investments were RMB 40,31 CNPC million. Mentions the Uganda subsidiary launched in 2012 an “Excellent Scholarship Award” in Hoima District, providing cash rewards to the top 90 students in local primary & secondary schools. As of 2018, the award CNOOC scheme has benefited more than 630 local students. According to the statistics, students in all targeted grades have significantly improved their academic performance. COSCO Does not mention topic. Mentions it organized donation activities to fund impoverished students with more than RMB 8 million; China Minmetals subsidize 8 relieving facilities projects in primary schools & 4k impoverished students. Mentions it donated RMB 300k as education poverty alleviation funds, donated a “New Great Wall High Chinese SOEs School Student Self-improvement Class” to a high school in Gulang County, & provided financial support for 50 poor students with outstanding ChemChina performance to help them complete the 3-year highschool education. It invested RMB 132k to organize 13 poor students & 1 teacher to participate in the 23-day Bluestar International Summer Camp event. Mentions in India, it is involved in several local community initiatives, including promoting STEM education. In 2018, it launched NXplorers, a programme to encourage young innovative minds to pursue STEM education & strengthen India’s intellectual capital. The programme was rolled out across four states in India in 2018 & aims to reach 3,000 schools & 260,000 students by 2020. Shell also Royal Dutch Shell trained 100 teachers in Kazahkstan from Nazarbayev Intellectual Schools (NIS) as part of the Solar for Schools project. This helped identify teachers who can train the NXplorers methodology as it is rolled out in schools. Shell also trained students & young entrepreneurs at the Astana Business Campus of Nazarbayev University. Shell Pakistan ‘adopted’ two public schools within the impacted villages to improve education standards. Mentions supporting initiatives around the world to encourage students to pursue careers in science, technology, engineering, & math (STEM). BP partnered with the National STEM Learning Centre to help science teachers continue their professional development. It also developed the 5-year Enterprising Science programme with University College London, King’s College London & the Oil and gas MNEs Science Museum to better understand factors that affect the way in which young people engage with BP STEM subjects. It also supported the Royal Academy of Engineering’s 'This Is Engineering' initiative, aimed at encouraging more young people, from all backgrounds, to pursue engineering careers. It supports Million Women Mentors, an initiative set up to encourage girls & young women to pursue STEM- based careers. It is a partner of the NGO AFS Intercultural Programs offering a new 3-year exchange programme that combines STEM learning with intercultural activities & problem-solving. In 2018, 100 students participated. Mentions it partnered with RISE International & Educate A Child to help remove barriers to education in Angola, including plans to build 25 primary schools to help 24,000 children. tA the end of 2018, seven schools were completed & the program began enrolling students. In January 2019, ExxonMobil ExxonMobil celebrated the opening of two other primary schools. 2017, it established the Centre for Local Business Development (CLBD) in Georgetown, Guyana. The CLBD trained more than 185 members of technical & vocational schools and provided 550 hours of training to participants from government ministries & agencies. Invested $58 million in education in 2018.

20 Table 20 – CSR disclosure on water projects Topic in annual report: Water projects Sinopec Does not mention topic. Mentions it repaired a water tower and donated 20 Chinese NOCs CNPC wells in Niger to solve the water supply problem of local residents. CNOOC Does not mention topic. CK Hutchison Does not mention topic. Chinese MNEs Tencent Does not mention topic. Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

Topic in CSR report: Water projects Sinopec Does not mention topic. Mentions it repaired a water tower and donated 20 Chinese NOCs CNPC wells in Niger to solve the water supply problem of local residents. CNOOC Does not mention topic. COSCO Does not mention topic. Mentions it carries out water treatment with 34 energy- saving companies and 8 clean-energy companies & constructed a drinking water project in Yunnan province, benefiting 22k people & 4k students of 5 China Minmetals villages as well as irrigating 10k m2 of cultivated land. In 2018, it assisted the Peruvian government in providing support to improve clean water & sanitation conditions. Chinese SOEs Mentions in the context of the BRI, a subsidiary & Djibouti Special Economic Zone successfully established a partnership for desalination & signed the first contract on an integrated intelligent containerized desalination plant. The partnership would help solve ChemChina the problem of drinking water, industrial water & freshwater supply in Republic of Djibouti, & provide strong support for later investment in Djibouti Special Economic Zone & creation of a city with complete functions. Mentions together with Wetlands International, Brunei Shell Petroleum Sendirian Berhad, a JV with the Brunei government, delivered a project in Brunei in to restore local habitats & prevent erosion. In an area of around 300 square km, they constructed peat blocks at intervals along a 7 km canal & planted vegetation to prevent erosion. The aim is to raise the water table to protect the peat from decomposing, & as a result, Royal Dutch Shell conserve the area. In Bolivia, it developed sustainable Oil and gas MNEs social investment projects with 47 families. These projects aim to improve the production of crops through improved agricultural methods, including water storage & drip irrigation. In the Philippines, it launched a project near offshore activities to help the remote & off-grid community access clean filtered water. BP Does not mention topic. ExxonMobil Does not mention topic.

21 Table 21 – CSR disclosure on foundation

Topic in annual report: Foundation Mentions collaborating with the China Sinopec Foundation for Poverty Alleviation. Chinese NOCs Mentions collaborating with the China CNPC Foundation for Poverty Alleviation. CNOOC Does not mention topic. Mentions it established in 1980, the Li Ka Shing Foundation (“LKSF”) which invested over HK$21.8 billion to CK Hutchison develop education & healthcare initiatives, with over 80% of the projects benefiting the Greater China region. Mentions it set up the Tencent Charity Foundation in 2007. It is a non-public fundraising foundation incorporated in the PRC & a separate legal entity. Tencent commits to donating portions Tencent of its profits to the Tencent Foundation every year for the purpose of supporting charitable works. In 2018, employees donated approx RMB 731 million to the Tencent Foundation. Mentions it has a Legend Holdings Chinese MNEs Charity Foundation & is the sponsor & director of Leping Social Entrepreneur Foundation, which aims to help the poverty-stricken population to improve their job & entrepreneurship capabilities, promote public welfare innovation & build a harmonious society. It focuses on the development of rural micro loans, education of kids Legend Holdings from low-income households, training of migrant workers, training of innovative talents & “Ecological & Trusty Agriculture”. Its principal activities include entrepreneurship education & vocational education for low-income population, poverty- related research & exchange, cultivation of public welfare talents & the building of harmonious communities. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

Topic in CSR report: Foundation Mentions cooperating with the China Foundation for Poverty Alleviation (CFPA) to help sell agricultural products Sinopec from targeted poverty alleviation Chinese NOCs counties & sell these products on the Company's e-commerce platforms. CNPC Does not mention topic. CNOOC Does not mention topic. Mentions on poverty alleviation day, COSCO RMB 466k was donated by employees to the COSCO SHIPPING Charity Chinese SOEs Foundation. Mentions collaborating with the China China Minmetals Foundation for Poverty Alleviation. ChemChina Does not mention topic. Mentions the Shell Foundation, a charity that applies business thinking to the global development challenges of access to energy & transport services. It provides business support, grants & market connections to help pioneering social entrepreneurs prove new business models in low-income communities. Royal Dutch Shell The charity selects partners with the potential to benefit 10 million people within a 10-year time frame, achieve financial independence & spur international replication. Since 2000, it has deployed $310 million in grants to early-stage businesses in Africa, Asia & Latin America. Mentions the BP Foundation, which provides money for humanitarian relief Oil and gas MNEs activities around the world. The foundation also matches personal BP contributions from BP employees that are made to eligible charities of their choice. In 2018 a total of $12.5 million was contributed & donated. Mentions the ExxonMobil Foundation donated nearly $33 million in 2018 to health care, disaster relief, education & economic development. Also the ExxonMobil Foundation pledged $10 million over 5 years to support a ExxonMobil collaboration with Conservation International & the University of Guyana to help advance a sustainable economy through investments in education, research, environmental management practices & conservation.

22 Table 22 – CSR disclosure on tax issues

Topic in annual report: Tax issues Mentions a tax rate of 25% in China as well as other Sinopec tax rates outside China. Mentions a tax rate of 25% in China & 16.5% in Hong Kong. Also mentions it strictly complies with the laws & regulations in the countries where it operates & makes lawful & transparent tax payments to local governments. In countries where the EITI Chinese NOCs CNPC (Extractive Industries Transparency Initiative) standard is implemented, its local companies publish information on projects & tax payments, as required by EITI yet beyond EITI’s minimum disclosure requirements. Mentions a tax rate of 16.5% in Hong Kong & 25% in CNOOC China. CK Hutchison Mentions a tax rate of 16.5% in Hong Kong. Tencent Mentions a tax rate of 25% in China. Chinese MNEs Mentions a tax rate of 16.5% in Hong Kong & 25% in Legend Holdings China. Mentions a tax rate of 16.5% in Hong Kong & 25% in Chinese SOEs COSCO China. Mentions amount of taxes paid. It has signed up to The B Team Responsible Tax Principles. These Royal Dutch Shell include being open about the entities the firms owns around the world, & why they are owned. Mentions 25% tax rate. Mentions amount of taxes paid. It is committed to complying with tax laws in a responsible manner & Oil and gas MNEs having open & constructive relationships with tax authorities. BP is a founding member of the Extractive BP Industries Transparency Initiative (EITI), which requires disclosure of payments made to & received by governments in relation to oil, gas & mining activity. Does not mention tax rate. Mentions amount of taxes paid. Does not mention tax ExxonMobil rate.

Topic in CSR report: Tax issues Sinopec Mentions RMB 324 billion of taxes were paid. Mentions RMB 367 billion in taxes were paid to CNPC governments in 2018, of which RMB 40 billion to Chinese NOCs overseas governments. Mentions RMB 44 billion in taxes were paid to CNOOC governments in 2018. Mentions RMB 238 million taxes were paid to the PRC. It did not produce tax disputes or suffered high COSCO fines or sanctions for violating relevant regulations in Chinese SOEs the taxation field. China Minmetals Mentions RMB 20 billion in taxes were paid in 2018. ChemChina Does not mention topic. Mentions it supports cooperative compliance relationships with tax authorities on the basis of the framework proposed by the OECD Forum on Tax Administration. It is a founder & board member of the Extractive Industries Transparency Initiative Royal Dutch Shell (EITI). It paid more than $64 billion in taxes & royalties, & $10 billion in income taxes to Oil and gas MNEs governments. Shell complies with tax laws wherever it operates. It is transparent about its tax payments to governments & strives for an open dialogue with them. Mentions $7.5 billion in taxes were paid to BP governments in 2018. ExxonMobil Does not mention topic.

23 Table 23 – CSR disclosure on engagement in fair trade

Topic in annual report: Engagament in fair trade Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. CK Hutchison Does not mention topic. Chinese MNEs Tencent Does not mention topic. Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

Topic in CSR report: Engagament in fair trade Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. COSCO Does not mention topic. Chinese SOEs China Minmetals Does not mention topic. ChemChina Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

24 Table 24 – CSR disclosure on philanthropy

Topic in annual report: Philanthropy Mentions collaborating with the China Foundation Sinopec for Poverty Alleviation & donating RMB 228 million & lifting 32k people out of poverty. Chinese NOCs Mentions donations to governments & associations CNPC in Niger & Sudan to the benefit of local communities & the environment. CNOOC Does not mention topic. Mentions its foundation & corresponding CK Hutchison philanthropic activities. Mentions its foundation & corresponding Chinese MNEs Tencent philanthropic activities. Mentions its foundations & corresponding Legend Holdings philanthropic activities. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

Topic in CSR report: Philanthropy Mentions RMB 180 million worth of donations made Sinopec in 2018 outside the collaborative effort with CFPA. Mentions donations to governments & associations CNPC in Niger & Sudan to the benefit of local communities & the environment. Chinese NOCs Mentions it played the role of a charity funder to create social benefits & impacts by leveraging the firm's resources, while organizing employees to CNOOC participate in philanthropic activities. Many examples of such activities are provided including donations & fund raisers. Mentions its foundation & corresponding COSCO philantropic activity as well as donations of more than RMB 4 million to society. Mentions multiple examples of one-time charitable China Minmetals Chinese SOEs donations. Mentions donating 168 REC Twinpeak solar panels to guarantee power supply for teaching buildings in ChemChina Singapore. Donated computers and funds to school in China. Mentions its foundation & corresponding Royal Dutch Shell philanthropic activities. Mentions its foundation & corresponding Oil and gas MNEs BP philanthropic activities. Mentions its foundation & corresponding ExxonMobil philanthropic activities.

25 Table 25 – CSR disclosure on fair competition

Topic in annual report: Fair competition Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. Mentions its measures against corruption & CK Hutchison bribery. Mentions its measures against corruption & Chinese MNEs Tencent bribery. Mentions its measures against corruption & Legend Holdings bribery. Chinese SOEs COSCO Does not mention topic. Mentions its measures against corruption & Royal Dutch Shell bribery. Mentions its measures against corruption & BP bribery. Oil and gas MNEs Mentions employees must comply with all laws, including U.S. anti-corruption, anti- ExxonMobil trust, anti-boycott, trade sanctions, & export controls laws, as well as laws in other countries applicable to the business.

Topic in CSR report: Fair competition Mentions its measures against corruption & Sinopec bribery. Abides strictly by the Anti-Unfair Competition Law of the PRC. Mentions its measures against corruption & bribery. Fights against unfair competition Chinese NOCs CNPC in any form & complies with trade restrictions. Mentions its measures against corruption & CNOOC bribery. It abides byAnti-monopoly Law & Anti-unfair Competition Law. Mentions its measures against corruption & bribery. Fights against improper competition & monopoly. In 2018 it COSCO consistently abide dby the anti-monopoly laws & competition policies of all countries & regions & participated in fair market competition. Chinese SOEs Mentions its measures against corruption & China Minmetals bribery. Mentions its measures against corruption & bribery. Fair competition is a common ChemChina objective with its suppliers & industry peers.

Mentions its measures against corruption & Royal Dutch Shell bribery. Mentions its measures against corruption & Oil and gas MNEs BP bribery. Mentions its measures against corruption & ExxonMobil bribery.

26 Table 26 – CSR disclosure on climate change issues (only annual reports)

Topic in annual report: Climate change issues Mentions commitment to mitigating climate change & keeping skies blue, waters clear, & land pollution-free. It launched the Green Enterprise Campaign so as to vigorously develop Sinopec clean energy & improve energy efficiency. It stepped up efforts to control greenhouse gas emissions & formulated a three-year plan for pollution prevention & control. Chinese NOCs Mentions the topic climate change & provides extensive information on initiatives to counter it. Devotes a section in the report to this topic, consisting of multiple smaller sub-sections such CNPC as carbon emissions, renewables, water etc. Is a member of the Oil & Gas Climate Initiative (OGCI), a CEO- led initiative to lead the industry’s response to climate change. CNOOC Does not mention topic. Mentions the topic climate change & provides extensive information on initiatives to counter it. CK Hutchison Devotes a section in the report to this topic, consisting of multiple smaller sub-sections such as carbon emissions, renewables, water etc. Mentions the topic climate change & provides information on initiatives to counter it. Focuses Tencent only on energy usage and provides overview of Chinese MNEs KPIs on emissions. Mentions the topic climate change & acts in an “environmentally responsible” manner & strongly supports diversified & effective energy Legend Holdings conservation & emission reduction measures in various investment activities, in a bid to reduce the carbon footprint of operations. Examples of many subsidiaries are given Mentions the firm continued to promote & use various advanced energy conservation & emission reduction technologies, & effectively reduced fuel oil consumption through management measures such as optimizing Chinese SOEs COSCO structure of its fleet & design of its shipping routes & improving operation efficiency of vessels at port, thereby reduced the environmental impact & carbon emission from business operations. Mentions the topic climate change & provides extensive information on initiatives to counter it. Devotes a section in the report to this topic, consisting of multiple smaller sub-sections such as carbon emissions, renewables, water etc. Its Royal Dutch Shell reporting provides information supporting the principles of the Taskforce for Climate-related Financial Disclosures (TCFD). Is a member of the Oil & Gas Climate Initiative (OGCI), a CEO- led initiative to lead the industry’s response to climate change. Mentions the topic climate change & provides extensive information on initiatives to counter it. Oil and gas MNEs Devotes a section in the report to this topic, consisting of multiple smaller sub-sections such as carbon emissions, renewables, water etc. Its BP reporting provides information supporting the principles of the Taskforce for Climate-related Financial Disclosures (TCFD). Is a member of the Oil & Gas Climate Initiative (OGCI), a CEO- led initiative to lead the industry’s response to climate change. Mentions the topic climate change & provides information on initiatives to counter it. Devotes a ExxonMobil small section in the report to it. Discusses breakthrough energy solutions & lower-emission energy solutions.

27 Table 27 – CSR disclosure on climate change issues (only CSR reports)

Topic in CSR report: Climate change issues Mentions the topic climate change. Devotes 2 Sinopec chapters of the report to it, called climate change & environment. Mentions the topic climate change. Devotes a chapter to this called 'energy & the environment'. Consists of sub-chapters like CNPC energy & the future, response to climate change, clean energy, & environmental protection. Is Chinese NOCs devoted to the Paris agreement. Provides examples of initiatives against climate change. Mentions the topic climate change. Devotes 2 chapters of the report to related topics, one being environmental protection, the other being CNOOC response to climate change. Renewables is not covered. Is devoted to the Paris agreement. Provides examples of initiatives against climate change. Mentions the topic climate change. Devotes a chapter to this called 'Making efforts on COSCO environmental protection'. Is devoted to the Paris agreement. Provides examples of initiatives against climate change. Mentions the topic climate change. Devotes a chapter to this called Strategic Green Chinese SOEs Development, consisting of sub-chapters China Minmetals Strengthening the environmental protection management, Upholding green operation, & Carrying Out Green Business. Mentions the topic climate change. Devotes a chapter to this called environmental protection. ChemChina Provides examples of initiatives against climate change.

Mentions the topic climate change. Devotes a chapter to this called sustainable energy future consisting of sub-chapters such as Climate change & energy transition, Net Carbon Royal Dutch Shell Footprint, Managing greenhouse gas emissions, Lower-carbon energy, & Developing technology. Is devoted to the Parisd agreement. Provides examples of initiatives against climate change.

Mentions the topic climate change. Devotes 2 chapters of the report to related topics, one being BP energy transition, the other being environment. Oil and gas MNEs Is devoted to the Paris agreement. Provides examples of initiatives against climate change. Mentions the topic climate change. Devotes a chapter to this called environment. It consits of smaller sub-chapters such as managing climate change risks, developing innovative products & technology, & waste management. Is devoted to ExxonMobil the Paris agreement. Briefly touches upon renewables. Provides examples of initiatives against climate change. Is a member of the Oil & Gas Climate Initiative (OGCI), a CEO- led initiative to lead the industry’s response to climate change.

28 Table 28 – CSR disclosure on direct greenhouse gas emissions

Topic in annual report: Direct GHG emissions Sinopec Does not mention topic. Mentions extensive information on initiatives to Chinese NOCs CNPC reduce GHG emissions, but figures on GHG emissions are missing. CNOOC Does not mention topic. Mentions figures of its GHG emissions. Also CK Hutchison provides information on initiatives to reduce GHG emissions. Mentions figures of its GHG emissions. Also Chinese MNEs Tencent provides information on initiatives to reduce GHG emissions. Mentions figures of its GHG emissions. Also Legend Holdings provides information on initiatives to reduce GHG emissions. Mentions extensive information on initiatives to Chinese SOEs COSCO reduce GHG emissions, but figures on GHG emissions are missing. Mentions figures of its GHG emissions. Also Royal Dutch Shell provides information on its target & how to reduce GHG emissions. Mentions figures of its direct & indirect GHG Oil and gas MNEs BP emissions. Also provides information on its target & how to reduce GHG emissions. Mentions extensive information on initiatives to ExxonMobil reduce GHG emissions, but figures on GHG emissions are missing.

Topic in CSR report: Direct GHG emissions Mentions figures on its GHG emissions. Provides Sinopec statements on reducing GHG emissions through initiatives, examples are provided extensively.

Mentions figures on its GHG emissions. Provides Chinese NOCs CNPC statements on reducing GHG emissions through initiatives, examples are provided extensively. Mentions figures on its GHG emissions. Provides CNOOC statements on reducing GHG emissions through initiatives, examples are provided extensively. Mentions figures on its GHG emissions. Provides COSCO statements on reducing GHG emissions through initiatives, examples are provided extensively. Mentions extensive information on initiatives to Chinese SOEs China Minmetals reduce GHG emissions, but figures on GHG emissions are missing. Mentions extensive information on initiatives to ChemChina reduce GHG emissions, but figures on GHG emissions are missing. Mentions figures on its GHG emissions. Provides Royal Dutch Shell statements on reducing GHG emissions through initiatives, examples are provided extensively.

Mentions figures on its GHG emissions. Provides Oil and gas MNEs BP statements on reducing GHG emissions through initiatives, examples are provided extensively.

Mentions figures on its GHG emissions. Provides ExxonMobil statements on reducing GHG emissions through initiatives, examples are provided extensively.

29 Table 29 – CSR disclosure on voluntary agreements (only annual reports)

Topic in annual report: Voluntary agreements Sinopec Does not mention topic. Mentions the Paris agreement. Mentions paying close attention to greenhouse gas emissions & include combating climate change in the development plan. It improved the operation of the information system for greenhouse gas accounting & reporting, coordinated the Chinese NOCs CNPC accounting of greenhouse gas emissions, & completed the greenhouse gas emission inventory for each business area, covering direct & indirect emissions such as fuel combustion emission, production process emission, fugitive emission & greenhouse gas recovery & recycling. Targets & results are missing. CNOOC Does not mention topic. CK Hutchison Does not mention topic. Tencent Does not mention topic. Mentions a subsidiary signed a waste disposal agreement with Beijing Eco-Island Science & Technology Co., Ltd. Hazardous waste is centrally collected & managed, & waste is regularly transferred for disposal. In 2018, the Chinese MNEs subsidiary transferred & disposed 200 kg of Legend Holdings mercury-containing lamps. In addition,it improved the waste sorting facilities. The waste sorting criteria were further standardized & detailed, adjusted to three categories (non- recyclable, recyclable & hazardous waste) from two categories of waste in 2017, & more than 30 new sorting points were added. Chinese SOEs COSCO Does not mention topic. Mentions the Paris agreement. Mentions the long- term ambition is to reduce the Net Carbon Footprint of energy products to be in line with that of society as a whole by 2050. Early 2019, it was decided to set a Net Carbon Footprint target Royal Dutch Shell for 2021 of 2-3% lower than the 2016 Net Carbon Footprint of 79 grams of CO2 equivalent per megajoule. Its direct GHG emissions decreased from 73 million tonnes of CO2 equivalent in 2017 to 71 million tonnes of CO2 equivalent in 2018. Mentions the Paris agreement. Mentions targeting zero net growth in operational emissions out to Oil and gas MNEs 2025. It aims to deliver this through sustainable greenhouse gas (GHG) emissions reductions totalling 3.5Mte by 2025, by targeting a methane intensity of 0.2% &, as necessary, with offsets to BP keep net emissions growth to zero. BP so far has 0 net growth in operational emissions, 2.5Mte of sustainable GHG emissions reductions since the beginning of 2016. This includes actions to improve energy efficiency & reduce methane emissions and flaring, & a methane intensity of 0.2% Mentions the Paris agreement. Mentions targets ExxonMobil of reducing methane emissions by 15% & flaring by 25% by 2020. Results are missing.

30 Table 30 – CSR disclosure on voluntary agreements (only CSR reports)

Topic in CSR report: Voluntary agreements Mentions in 2018, the firm joined the Hydrogen Council & signed strategic cooperation Sinopec agreement with domestic enterprises to build hydrogen refueling demonstration stations for the 2022 green Winter Olympics. Mentions the Paris agreement & how CCUS, low- carbon energy & energy conservation efficiency are 3 major forces for realizing the goal of the Paris Agreement. As part of OGCI, it actively participates in research on low-carbon cooperation strategies. By 2020, it strives to reduce CO2 emissions per unit of industrial value- added by 25% compared with 2015 & strives to stopGHG emissions from increasing in refining & chemical business. By 2030, it wants to continue Chinese NOCs CNPC to increase the supply of natural gas & other clean energy, make sure that domestic natural gas production accounts for 55% of the firm's domestic primary energy, & effectively control the growth in GHG emissions by expanding natural gas production capacity, with the GHG emission volume set to reach its peak earlier than expected. Results show that domestic natural gas production in 2018 accounted for 44.7% of the firm's domestic primary energy & improved energy efficiency. Mentions the Paris agreement & measures to tackle climate change & cut GHG emissions. CNOOC Provides information on energy conservation targets & results, indicating better energy conservation than targeted for 3 years in a row. Mentions the Paris agreement. Mentions that due to an inceased fleat size, the emissions increased COSCO compared to 2017, but measures were taken to Chinese SOEs increase operational efficiency & energy conservation. Results are missing. China Minmetals Does not mention topic. ChemChina Does not mention topic. Mentions the Paris agreement, provides examples of targets & progress. Announced a long-term ambition to reduce the Net Carbon Footprint of Royal Dutch Shell the energy products it sells - a carbon intensity measure that takes into account their full life- cycle emissions including customers’ emissions when they use these products. Mentions the Paris agreement, provides examples of targets & progress. Believes carbon capture, use & storage (CCUS) has a vital role to play in limiting emissions & helping to meet the objectives of the Paris Agreement. Supports a BP resolution from a group of institutional investors to describe in corporate reporting how its strategy is consistent with the Paris goals. Subject to shareholder approval for the resolution at the Oil and gas MNEs annual general meeting it will provide more information on this in future reports. Mentions the Paris agreement. Targets are reducing flaring associated with oil & natural gas production & processing by 25 percent by 2020, compared to 2016, & producing 10k barrels of algae biofuels per day by 2025. ExxonMobil entered into an agreement with the U.S. National Laboratories to commit up to $100 million to research lower-emissions solutions, including ExxonMobil carbon capture & storage. Has a joint research agreement to evaluate the use of cellulosic sugars from sources like agricultural waste & residues to produce biofuel. This partnership expands on an existing joint research agreement on the ability of REG technology to convert sugars from cellulosic biomass into biodiesel through a single- step process.

31 Table 31 – CSR disclosure on emissions trading (only annual reports)

Topic in annual report: Emissions trading Sinopec Does not mention topic. Mentions it participates in carbon trading activities to achieve carbon emissions reduction through market-based mechanisms. It is the co- founder of the Tianjin Climate Exchange (TCE), the first comprehensive emissions trading institution in China. The energy saving & Chinese NOCs CNPC emissions reduction projects developed by TCE can reduce energy consumption by more than 200k tons of standard coal annually, equivalent to over 500k tons of carbon dioxide in emission reduction. Carbon emission trading is considered a mechanism for controlling GHG emissions. CNOOC Does not mention topic. CK Hutchison Does not mention topic. Chinese MNEs Tencent Does not mention topic. Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Mentions it continues to advocate the introduction of effective government-led carbon pricing mechanisms. Carbon pricing such as Royal Dutch Shell emissions trading can be an effective measure to reduce GHG emissions across the economy at lowest overall cost to society. Mentions it believes that well-designed carbon Oil and gas MNEs pricing by governments provides the right incentives for everyone – energy producers & consumers – to play their part in reducing BP emissions. It makes energy efficiency more attractive & makes lower carbon solutions, like renewables & carbon capture, use & storage, more cost competitive. ExxonMobil Does not mention topic.

32 Table 32 – CSR disclosure on emissions trading (only CSR reports)

Topic in CSR report: Emissions trading Mentions its carbon trading volume reached 1.06 Sinopec million tonnes, with carbon trading turnover of about RMB 24.11 million. Mentions carbon trading to be one of the components of its carbon asset management. In 2018, it enhanced carbon trading implementation & carbon asset management. Subsidiaries on the CNPC list of the national carbon emissions trading market conducted GHG emission accounting & reporting according to the requirements, & carried out management & control of the carbon emission quota. Chinese NOCs Mentions under the instructions of the Plan to Control GHG Emissions under the 13th 5-Year Plan, the Notice on Earnestly Launching a National Carbon Emissions Trading Market & other relevant documents & policies in China, CNOOC manages energy conservation, emission CNOOC & carbon reduction throughout the year & tackles major issues. It set up a set of metrics & KPIs for energy conservation & carbon emission reduction in light of the regulations, & reviewed the annual performance of subsidiaries accordingly. COSCO Does not mention topic. Chinese SOEs China Minmetals Does not mention topic. ChemChina Does not mention topic. Mentions its environmental product trading business has been operating in compliance & voluntary emissions markets since 2003. It completed the first trade on the European Union Emissions Trading Scheme in 2003 & has been an active participant in the European CO2 market for the past 16 years. Today, Shell is active in the EU ETS, Western Climate Initiative, Regional Royal Dutch Shell GHG Initiative, Chinese pilot markets in Shanghai, Beijing & Guangdong, South Korean ETS, New Zealand ETS & the Australian Safeguard Mechanism. Shell’s global environmental products trading business is also working with businesses across Shell to identify opportunities to support the reduction of its own Net Carbon Footprint. Mentions it believes that well-designed carbon pricing by governments provides the right incentives for everyone – energy producers & consumers – to play their part in reducing emissions. It makes energy efficiency more attractive & makes lower carbon solutions, like Oil and gas MNEs renewables & carbon capture, use & storage, BP more cost competitive. It has engaged with policymakers in Europe, in relation to the EU Emissions Trading Scheme, & in Australia, Canada & China. At a global level, BP works with peers & other companies, governments & civil society to help support the expansion of carbon pricing through the Carbon Pricing Leadership Coalition. Mentions it supports market-based approaches to reduce GHG emissions, including further regulation of methane emissions & a carbon tax. It believes market-based policies that place a uniform, predictable cost on GHG emissions more effectively drive consumer behavior & support technology innovation.It provided ExxonMobil financial support for “Americans for Carbon Dividends,” a national education & advocacy campaign to promote the policy goals of the Climate Leadership Council. The CLC calls for the adoption of a carbon fee with the revenues returned to citizens, coupled with regulatory simplification.

33 Table 33 – CSR disclosure on carbon reduction (only annual reports)

Topic in annual report: Carbon reduction Mentions it accomplished all emission reduction targets by pursuing clean production & Sinopec preventing pollutions. Targets & results are missing. Mentions it participates in carbon trading activities to achieve carbon emissions reduction through market-based mechanisms. It is the co- founder of the Tianjin Climate Exchange (TCE), the first comprehensive emissions trading institution in China. The energy saving & emissions reduction projects developed by TCE can reduce energy consumption by more than 200k tons of standard Chinese NOCs coal annually, equivalent to over 500k tons of carbon dioxide in emission reduction. Carbon CNPC emission trading is considered a mechanism for controlling GHG emissions. Reduced energy consumption by 860k tons of coal. Researches carbon emission reduction technologies such as CO2 flooding & storage, assessment of carbon sequestration potential in saline layers & oil reservoirs, & CO2 capture for flue gas from captive power plants. Uses renewable energies like geothermal & solar energy to reduce carbon emissions during production. CNOOC Does not mention topic. Mentions in 2018, 2 new gas-fired generating units were equipped with new systems that would reduce nitrogen oxide emission levels during power generation. Three more gas- x fired generating units are scheduled for production and expected to be commissioned in the next five years. With the three additional units, the electricity produced from gas-fired generators will rise from 33% in 2018 to 70% in 2023. Reducing the carbon-footprint from fugitive emissions produced during the gas distribution CK Hutchison process is another target from the Group. Northern Gas Networks in the UK has implemented a reduction programme aiming to reduce such emissions by replacing old, leak prone metallic pipes with robust plastic pipes, to effectively manage gas pipe pressure, & applying Monothylene Glycol on metallic joints to prevent gas leakage. This programme has proven effective, with fugitive emissions decreasing year Chinese MNEs on year from 360 GWh in 2016, to 332 GWh in 2017, & 329 GWh in 2018. Mentions it reduced energy consumption of the Tencent air conditioning system by partially deploying natural ventilation in autumn & winter. Mentions the firm is committed to environmental protection, energy conservation & emission reduction & reasonable & efficient utilization of resources & energy in day-to-day operational activities & ensure the observation of local environmental laws & regulations & relevant industry emission standards in different regions. To reduce emissions, a total of 2,6k floor Legend Holdings downlights, 2,2k meters of light strips & 448 elevator spotlights were replaced. After the upgrade, the overall lighting power was reduced resulting in a drop in electricity consumption. A subsidiary carryed out a factory-wide Leak Detection & Repair (LDAR) work, achieving an emission reduction of Volatile Organic Compounds by 4,7k kg/year. Mentions promoting & using various advanced energy conservation & emission reduction technologies, & effectively reduced fuel oil consumption through management measures such Chinese SOEs COSCO as optimizing structure of the fleet & design of shipping routes & improving operation efficiency of vessels at port, thereby reduced the environmental impact & carbon emission from business operations. Targets & results are missing. Mentions its strategy is to reduce the Net Carbon Footprint, by increasing the proportion of lower- carbon products like natural gas, biofuels, electricity & hydrogen in the mix of products it sells to customers. Shell aims to reduce the GHG intensity of its portfolio & continue to work on improving the energy efficiency of existing operations. It announced its ambition to reduce the Net Carbon Footprint of its energy products in step with society’s drive to reduce GHG emissions. It aims to reduce the Net Carbon Footprint of the energy products it sells by around half by 2050. Royal Dutch Shell As an interim step, by 2035, & predicated on societal progress, it aims for a reduction of around 20% compared with its 2016 level. Its approach to calculating the Net Carbon Footprint covers emissions directly from Shell operations, those generated by third parties who supply energy to Shell for production, & its customers’ emissions from their use of energy products. Shell expects that, in combination with renewables & the use of CCS, natural gas will be essential for significantly lowering GHG emissions, hence it increased its gas reserves in 2018. Mentions a key element of its strategy is its ‘reduce, improve, create’ framework, where it has set measurable, near-term targets for reducing Oil and gas MNEs GHG emissions in its own operations. Mentions targeting zero net growth in operational emissions out to 2025. It aims to deliver this through sustainable greenhouse gas (GHG) emissions reductions totalling 3.5Mte by 2025, by targeting a methane intensity of 0.2% &, as necessary, with BP offsets to keep net emissions growth to zero. BP so far has 0 net growth in operational emissions, 2.5Mte of sustainable GHG emissions reductions since the beginning of 2016. This includes actions to improve energy efficiency & reduce methane emissions and flaring, & a methane intensity of 0.2%. It invested $500 million in low carbon activities, such as FreeWire – which supports development of rapid mobile electric vehicle charging. Mentions reducing its emissions, helping consumers reduce theirs, participating in policy discussions, & advancing research to find new low- emissions technologies. In 2018, it outlined measures to reduce methane emissions by 15% & flaring by 25% by 2020. It also continued to ExxonMobil advance research into next-generation, breakthrough energy solutions, including biofuels, carbon capture & storage & technology to lower the energy intensity of industrial processes. Since 2000, it invested more than $9 billion in lower-emission energy solutions.

34 Table 34 – CSR disclosure on carbon reduction (only CSR reports)

Topic in CSR report: Carbon reduction Mentions it implemented Green & Low-carbon Development Strategies & continued to address climate change. It set up the goal of greenhouse gas emission reduction, deployed the Energy Efficiency Improvement Plan, & conducted evaluations on energy efficiency & carbon emissions. It set up GHG emission reduction target & includes the energy efficiency appraisal as well as the carbon emission appraisal into the project Sinopec evaluation. By 2020, the total discharge of major pollutants will be reduced by more than 25%. Focuses on methan & flaring reduction & carbon capture technologies, as well as alternative energy. E.g. it implemented residual heat utilisation with calorific value of 750k GJ per year, & deployed the distributed solar power genration projects generating 5.171 GWh of electricity, equivalent to saving 28k tonnes of standard coal per year & reducing 68k tonnes of CO2 emissions. Mentions its plans & initiatives for GHG emission reduction & control such as the Paris Agreement, China’s National Program to Address Climate Change, National Plan on Climate Change (2014- CNPC 2020), China Technology Strategic Alliance for Chinese NOCs CO Capture, Utilization & Storage Technology Innovation (CTSA-CCUS), & Oil and Gas Climate Initiative (OGCI). It also encourages voluntary GHG emission reduction projects. Mentions energy saving & emission reduction measures are highly important issues. In order to meet domestic demand for natural gas & develop a low-carbon economy with energy consumption & emission reduction through energy structure transition, the firm optimized its production schemes to improve upstream productivity. It performed environmental protection management, emphasizing strict environmental impact assessment, pollutant emission monitoring & CNOOC overall emission reduction throughout the project construction process. It invested special funds for energy conservation & emission reduction, & promoted energy conservation & emission reduction via technological advances. In 2018, it increased investments in energy conservation & emission reduction, transforming technologies to achieve targets. It rolled out 39 technology transformation projects to achieve energy conservation goals, with total investment of RMB 210 million. Mentions in 2018 an initial strategy for reducing GHG emissions from vessels was adopted. The vision of the strategy is that GHG emissions from the global shipping industry in the middle of the century decreases by at least 50% from 2008. Countries should start reducing emissions as soon as possible and move toward the goal of Carbon Zero. The strategy includes the shipping industry COSCO into the temperature goals of the Paris Agreement—to keep increases in global temperature less than 2 degrees Celsius above the "pre-industrial" levels. It formulated the Measures for the Management of Energy Conservation & Emission Reduction, including the Energy Review Procedures & the Management Procedures for Energy Benchmarks & Performance Parameters. Mentions it carried out an energy-saving week & low-carbon Day with the theme of Saving Energy & Reducing Consumption. Created new technology that not only realizes the emission reduction of air pollutants, but also breaks through the bottleneck of resources through the Chinese SOEs development of high efficiency coking China Minmetals technology in accordance with the characteristics of coking coal in China. It also strengthened the technical research & equipment development in the fields of energy saving & emission reduction. Put an accountability system in place for the annually-targeted energy conservation & emission reduction. Mentions it has a comprehensive sustainability program that reinforces its commitment to environmental safety, energy conservation & emission reduction. Has actively implemented the green development concept & ensured division & fulfillment of responsibilities according to the energy saving & emission reduction target ChemChina proposed by the SASAC. ChemChina has signed the Annual Responsibility Letter on Energy Saving & Emission Reduction in 2017 with subsidiaries at all levels to solve problems of energy utilization & pollutant discharge during production, reduce operation loss, & thus reduce the impact on environment. Targets & results are missing. Mentions its environmental product trading business has been operating in compliance & voluntary emissions markets since 2003. It completed the first trade on the European Union Emissions Trading Scheme in 2003 & has been an active participant in the European CO2 market for the past 16 years. Today, Shell is active in the EU ETS, Western Climate Initiative, Regional GHG Royal Dutch Shell Initiative, Chinese pilot markets in Shanghai, Beijing & Guangdong, South Korean ETS, New Zealand ETS & the Australian Safeguard Mechanism. Shell’s global environmental products trading business is also working with businesses across Shell to identify opportunities to support the reduction of its own Net Carbon Footprint. Mentions it believes that well-designed carbon pricing by governments provides the right incentives for everyone – energy producers & consumers – to play their part in reducing emissions. It makes energy efficiency more Oil and gas MNEs attractive & makes lower carbon solutions, like BP renewables & carbon capture, use & storage, more cost competitive. Mentions a key element of its strategy is its ‘reduce, improve, create’ framework, where it has set measurable, near-term targets for reducing GHG emissions in its own operations. Mentions targeting zero net growth in operational emissions out to 2025. Mentions it supports market-based approaches to reduce GHG emissions, including further regulation of methane emissions & a carbon tax. It believes market-based policies that place a uniform, predictable cost on GHG emissions more effectively drive consumer behavior & support technology innovation.It provided financial ExxonMobil support for “Americans for Carbon Dividends,” a national education & advocacy campaign to promote the policy goals of the Climate Leadership Council. The CLC calls for the adoption of a carbon fee with the revenues returned to citizens, coupled with regulatory simplification.

35 Table 35 – CSR disclosure on UN SDGs

Topic in annual report: UN SDGs Sinopec Does not mention topic. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. Mentions to meet SDG #12, it has a set of sustainable guidelines established for employees & suppliers of the Retail division. The guidelines are set out to CK Hutchison minimise material use, from greener Chinese MNEs packaging design in terms of size, thickness, & use of space to the application of recycled materials.

Tencent Does not mention topic. Legend Holdings Does not mention topic. Chinese SOEs COSCO Does not mention topic. Royal Dutch Shell Does not mention topic. Oil and gas MNEs BP Does not mention topic. ExxonMobil Does not mention topic.

Topic in CSR report: UN SDGs Mentions it mapped its business operations with the UN SDGs & Sinopec supports all UN SDGs, also provides examples of initiatives. Does not mention one more than another. Mentions it supports all UN SDGs & provides examples of initiatives. Most frequently, it mentions SDG 10, 11, & CNPC 12 focused on reducing inequalities, Chinese NOCs sustainable cities & communities, & responsible consumption & production. Mentions it actively responded to all SDGs, & strove to enhance the integrated value of economic growth, environmental protection, & social CNOOC progress, the three perspectives that are of most concern to its stakeholders. Examples of initiatives supporting the SDGs are missing. COSCO Does not metion topic. Mentions it supports all UN SDGs & China Minmetals provides examples of initiatives. Does not mention one more than another. Chinese SOEs Mentions it supports all UN SDGs & provides examples of initiatives. Most frequently, it mentions SDG 9 & 12, ChemChina focused on industry, innovation, & infrastructure, & responsible consumption & production. Mentions its approach to the SDGs has been further refined in 2018, with the focus now on the 3 goals where it Royal Dutch Shell believes it can make the largest contribution. These goals are SDGS 7, 8, & 13. Examples of initiatives are provided. Mentions it prioritized the SDGs that relate to economic development, education & environment. Its core business of delivering energy to the Oil and gas MNEs BP world contributes directly to the SDGs 7, 8 & 13. The way it operates supports the implementation of SDGs 3, 6, 9, 12, 14, 15 & 17 in the countries where it is present. Mentions it contributes to certain aspects of all 17 SDGs. In this report, it features 8 SDGs to which it is making significant ExxonMobil contributions. These SDGs are: 1, 3, 4, 5, 7, 8, 12, 13. Examples of initiatives are provided.

36 Table 36 – CSR disclosure on UN Global Compact

Topic in annual report: UN Global Compact Mentions it achieved fruitful results in the Sinopec work related to the UN Global Compact. Chinese NOCs CNPC Does not mention topic. CNOOC Does not mention topic. CK Hutchison Does not mention topic. Chinese MNEs Tencent Does not mention topic. Legend Holdings Does not mention topic. Mentions in 2018 it continued performing the obligations of the UN Global Compact comprehensively by fulfilling various Chinese SOEs COSCO undertakings provided in the Global Compact, especially the principles in various areas, including environmental protection, labor, human rights & anti-corruption. Mentions in line with the UN Global Compact Principle 10 (Businesses should work against corruption in all its forms, including extortion and bribery), Shell maintains a global anti- bribery & corruption/anti-money laundering (ABC/AML) programme designed to prevent Royal Dutch Shell or detect, & remediate & learn from, potential Oil and gas MNEs violations. The programme is underpinned by its commitment to prohibit bribery, money laundering & tax evasion, & to its Shell General Business Principles & Code of Conduct. BP Does not mention topic. ExxonMobil Does not mention topic. Topic in CSR report: UN Global Compact Mentions its CSR report is based on the 10 Sinopec principles of the UN Global Compact. Mentions it embraces a number of codes of voluntary compliance, including but not limited to the UN Global Compact. Devotes a section in its report to the topic Global Compact. Mentions it is committed to observing & supporting the 10 principles advocated by the Global Compact in the fields CNPC of human rights, labor rights, environment Chinese NOCs protection & anti-corruption, & using the 10 principles to guide its practices in fulfilling social responsibilities. As a member of the UN Global Compact, it reports its progress in compliance with the 10 principles & submits a report on the UN Global Compact website. Mentions its CSR report is based on the 10 principles of the UN Global Compact & it CNOOC adhered to these 10 principles, with emphasis on human rights, labor, the environment & anti-corruption. Mentions it fully implemented the 10 COSCO principles of the Global Compact. Mentions its CSR report is based on the 10 principles of the UN Global Compact. Provides Chinese SOEs China Minmetals an overview of the implementation and corresponding initiatives of the 10 principles of the UN Global Compact. Mentions its CSR report is based on the 10 ChemChina principles of the UN Global Compact. Mentions as a founding member of the UN Global Compact, it continues to support its Royal Dutch Shell corporate governance principles on human rights, environmental protection, anti- corruption & better labour practices. Mentions it supports the UN Global Compact’s 10 principles on human rights, labour, environment & anti-corruption. BP often Oil and gas MNEs consults with local & international NGOs who bring valuable perspectives on the ways in which its activities could affect the local BP community or environment. NGOs are active members of the UN Global Compact. It met with NGOs in 2018 to discuss a range of sustainability issues, including its low carbon ambitions, modern slavery risk, contract transparency & operating in sensitive areas. ExxonMobil Does not mention topic.

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