GRI index

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
102-1	Name of organisation	Cover Our business strategy		no
102-2	Activities, brands, products, and services	Our business strategy Business overview		no
102-3	Headquarters	Carel van Bylandtlaan 16, 2596HR The Hague, The Netherlands Contact us		no
102-4	Location of operations	Our people Upstream – Business and property Downstream – Business and property Leadership		no
102-5	Ownership and legal form	Business overview		no
102-6	Markets served	Upstream – Business and property Oil and gas production available for sale Downstream data tables Our Business Model explained		no
102-7	Scale of organisation	Our people Our people Performance indicators Selected financial data Integrated gas – Portfolio and business development Upstream – Portfolio and business development Downstream – Portfolio and business development Exhibit 8 – Significant subsidiaries		no
102-8	Information on employees and other workers	Our people Our people	Our reporting on a global level includes the different regions. Elements including employment type or employment contract are not reported at a global level.	no
102-9	Supply chain	Supply chain Shell for suppliers		no
102-10	Significant changes to the organisation and its supply chain	Chair’s message CEO’s review Risk factors Strategy and outlook Integrated gas – Portfolio and business development Upstream – Portfolio and business development Downstream – Portfolio and business development		no
102-11	Precautionary Principle or approach	Sustainability at Shell Safety Environment Commitments, policies and standards		no
102-12	External initiatives	Living by our principles Collaborations overview Climate Change – public policy positions External voluntary codes Commitments, policies and standards		no
102-13	Membership of associations	Environmental partners Social partners Collaborations overview Industry Associations Climate Review		no

GRI	Indicator	Level	Location of disclosures	Comment / Reason for Omission	External Assurance
102-14	Statement from senior decision-maker		Letter from the CEO		no
102-15	Key impacts, risks, and opportunities		Letter from the CEO Topic overview Our approach to sustainability Performance highlights Risk factors		no

GRI	Indicator	Level	Location of disclosures	Comment / Reason for Omission	External Assurance
102-16	Values, principles, standards and norms of behavior		Living by our principles Our values Our approach to sustainability		no
102-17	Mechanism for advice and concerns about ethics		Living by our principles		no

GRI	Indicator	Location of disclosures	External Assurance
102-18	Governance structure	Sustainability governance Senior Management Directors’ Report Corporate governance	no
102-20	Executive-level responsibility for economic, environmental and social topics	Sustainability governance Safety, environment and sustainability committee	no
102-21	Consulting stakeholders on economic, environmental and social topics	Understanding and engaging with our stakeholders Workforce engagement Social performance – Engaging communities	no

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
102-40	List of stakeholder groups	Understanding and engaging with our stakeholders Workforce engagement About this report Collaborations Social performance – Engaging communities		no
102-41	Collective bargaining agreements		We strive to maintain healthy relations with our employees. Dialogue between management and employees is integral to our work practices and takes place directly and, where appropriate, through employee representative bodies. 100% of countries (Shell operations) have access to staff forum, grievance procedures or other support systems. We regard accumulating numbers for this topic on a global level as not meaningful.	no
102-42	Identifying and selecting stakeholders	Understanding and engaging with our stakeholders Workforce engagement About this report Collaborations Social performance – Engaging communities		no
102-43	Approach to stakeholder engagement	Understanding and engaging with our stakeholders Workforce engagement About this report Report Review Panel Embedding sustainability into projects Social performance Engaging communities Collaborations Environmental partners Social partners Supply chain	Communities – We hold community meetings and engage with advisory panels with local advisors througout project life cycles. Governments – We engage with them as required by specific projects or operations. Non-Governmental Organisations – We have long-term relationships with several NGOs to work on specific areas. We engage with NGOs in the locations where we operate and co-operate on local initiatives as needed. Employees – The annual Shell People Survey is one of the principle tools used to measure employees’ views on a range of topics. Suppliers and contractors – We engage with suppliers and contractors regularly to ensure they can meet our expectations and requirements with regard to health, safety, social, security and environmental issues. Report Review Panel – The panel provided input as part of our content selection process and reviewed the report in-depth before preparing their statement focusing on the quality of the report.	no
102-44	Key topics and concerns raised	About this report Report Review Panel Social performance – Engaging communities	About this report, Report Review Panel explain how stakeholders’ opinions are incorporated into our reporting.	no

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
102-45	Entities included in the consolidated financial statements	About this report About this report About our data		no
102-46	Defining report content and topic Boundaries	About this report About this report About our data		no
102-47	List of material topics	Topic index About this report Risk factors	We take material topics to mean key topics that are of higher importance as explained in our Sustainability Report.	no
102-48	Restatements of information	About our data	Any restatements are made in the data tables.	no
102-49	Changes in reporting	Individual sections	Significant changes are reported on in the individual sections of the Sustainability Report.	no
102-50	Reporting period	Cover About our data About this report		no
102-51	Date of most recent report	About this report	The 2018 Shell Sustainability Report was published on April 2, 2019	no
102-52	Reporting cycle	Annual		no
102-53	Contact point for questions regarding the report	SustainabilityReport@shell.com		no
102-54	Claims of reporting in accordance with the GRI Standards	About this report		no
102-55	GRI content index	GRI index		no
102-56	External assurance	About this report About our data Report Review Panel GHG assurance Audit committee		no

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
Economic performance
103-1	Explanation of the material topic and its Boundary	Our business strategy Strategy and outlook Revenue transparency and tax		no
103-2	The management approach and its components	Our business strategy Strategy and outlook Revenue transparency and tax		no
103-3	Evaluation of the management approach	Our business strategy Strategy and outlook Revenue transparency and tax		no
201-1	Direct economic value generated and distributed	Our business strategy Local content and skills development Revenue transparency and tax Social performance data Selected financial data Upstream Downstream Integrated gas Corporate Liquidity and capital resources Payments to governments		no
201-2	Financial implications and other risks and opportunities due to climate change	Risk factors Climate change and energy transition Climate change and energy transition Net Carbon Footprint Managing greenhouse gas emissions Flaring Natural gas Lower-carbon energy Developing technology Shell Energy Transition report		no

Market presence
103-1	Explanation of the material topic and its Boundary	Our people Our people Local content and skills development Supply chain		no
103-2	The management approach and its components	Our people Our people Local content and skills development Supply chain		no
103-3	Evaluation of the management approach	Our people Our people Local content and skills development Supply chain		no
202-2	Proportion of senior management hired from the local community	Our people		no

Indirect economic impacts
103-1	Explanation of the material topic and its Boundary	Sustainability at Shell Embedding sustainability into projects Contribution to society Engaging communities Local content and skills development Access to energy STEM education Supply chain		no
103-2	The management approach and its components	Sustainability at Shell Embedding sustainability into projects Contribution to society Engaging communities Local content and skills development Access to energy STEM education Supply chain		no
103-3	Evaluation of the management approach	Sustainability at Shell Performance highlights Contribution to society Engaging communities Local content and skills development Access to energy STEM education Supply chain		no
203-1	Infrastructure investments and services supported	Embedding sustainability into projects Engaging communities Local content and skills development Access to energy	We engage with communities to identify how we can avoid, minimise or mitigate negative impacts.	no
203-2	Significant indirect economic impacts	Sustainability at Shell Contribution to society Engaging communities Local content and skills development Access to energy STEM education Supply chain		no

Procurement practices
103-1	Explanation of the material topic and its Boundary	Supply chain Local content and skills development Respecting human rights		no
103-2	The management approach and its components	Supply chain Local content and skills development Respecting human rights		no
103-3	Evaluation of the management approach	Supply chain Local content and skills development Respecting human rights		no
204-1	Proportion of spending on local suppliers	Local content and skills development Social investment		no

Anti-corruption
103-1	Explanation of the material topic and its Boundary	Living by our principles Section 172(1) statement Risk factors Business integrity		no
103-2	The management approach and its components	Living by our principles Section 172(1) statement Risk factors Business integrity		no
103-3	Evaluation of the management approach	Living by our principles Section 172(1) statement Risk factors Business integrity		no
205-1	Operations assessed for risks related to corruption	Living by our principles Section 172(1) statement Risk factors Business integrity	The Shell General Business Principles state our insistence on honesty, integrity and fairness in all aspects of our business. The direct or indirect offer, payment, solicitation or acceptance of bribes is unacceptable. UN Global Compact Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery. In line with this principle, Shell maintains a global Anti-bribery and Corruption (ABC) programme that includes elements designed to prevent or detect and remediate potential violations. The programme begins with our anti-bribery commitment, an integral part of the Shell General Business Principles. Our policy is clear: we do not tolerate the direct or indirect offer, payment, solicitation or acceptance of bribes in any form. Facilitation payments are also prohibited. Our Code of Conduct includes specific instructions to staff, such as requirements to avoid or declare potential conflicts of interest, and others that concern the offer or acceptance of gifts and hospitality.	no
205-2	Communication and training about anti-corruption policies and procedures	Living by our principles Supply chain Our people Risk factors Other regulatory and statutory information Business integrity	Communications from leaders include messages about these commitments and the associated requirements. These are reinforced with both global and targeted communications, to ensure that staff are frequently reminded of their obligations. In addition to the Code of Conduct, we have established mandatory anti-bribery procedures and controls applicable to all Shell Businesses and Functions, throughout their operations. The procedures and controls are designed to address a range of corruption related risks and to focus resources and attention in the areas of higher risk. We regularly review and revise these procedures, controls and risk criteria to ensure they remain up-to-date with applicable laws, regulations and best practices. Our programme reviews also take into account results from relevant internal audits, reviews and investigations. As part of our approach to ethics & compliance training, we take action to ensure that our anti-corruption policies, standards, and procedures are communicated to all directors, officers, employees, and, where necessary and appropriate, to agents and business partners. Particular areas of focus with third parties include continued strengthening of due diligence procedures, and clearly articulated requirements (for example through the use of standard contract clauses).	no
205-3	Confirmed incidents of corruption and actions taken	Living by our principles Our people	We report on Code of Conduct violations. These are not necessarily all incidents of corruption.	no

Anti-competitive behaviour
103-1	Explanation of the material topic and its Boundary	Living by our principles Other regulatory and statutory information Risk factors		no
103-2	The management approach and its components	Living by our principles Other regulatory and statutory information Risk factors		no
103-3	Evaluation of the management approach	Living by our principles Other regulatory and statutory information Risk factors		no
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Living by our principles Note 25 – Legal proceedings and other contingencies	We report on Code of Conduct violations. These are not necessarily all incidents of anti-competitive behaviour.

Tax
103-1	Explanation of the material topic and its Boundary	Revenue Transparency and Tax Tax Contribution Report		no
103-2	The management approach and its components	Revenue Transparency and Tax Tax Contribution Report		no
103-3	Evaluation of the management approach	Revenue Transparency and Tax Tax Contribution Report		no
207-1	Approach to Tax	Revenue Transparency and Tax Tax Contribution Report
207-2	Tax governance, control and risk management	Tax Contribution Report Notes to the consolidated financial statements
207-3	Stakeholder engagement and management of concerns related to tax	Tax Contribution Report
207-4	Country-by-country reporting	Tax Contribution Report	The most recent Tax Contribution Report shows aggregated country data for entities that are consolidated or proportionally consolidated in the 2018 Annual Report and Form 20-F.

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
Materials
103-1	Explanation of the material topic and its Boundary	Our business strategy Business overview Upstream Downstream Integrated gas Product stewardship Product stewardship		no
103-2	The management approach and its components	Our business strategy Business overview Upstream Downstream Integrated gas Product stewardship Product stewardship		no
103-3	Evaluation of the management approach	Our business strategy Business overview Upstream Downstream Integrated gas Product stewardship Product stewardship		no
301-1	Materials used by weight or volume	Upstream Downstream Integrated gas Oil and gas information data tables	We report on the amount of crude oil and other oil products used in our refining processes (Downstream). We do not group or add all the numbers of inputs and materials that are purchased in our worldwide operations.	no

Energy (consumption)
103-1	Explanation of the material topic and its Boundary	Climate change and energy transition Climate change and energy transition Net Carbon Footprint Energy-efficiency in our operations		no
103-2	The management approach and its components	Climate change and energy transition Climate change and energy transition Net Carbon Footprint Energy-efficiency in our operations		no
103-3	Evaluation of the management approach	Climate change and energy transition Climate change and energy transition Net Carbon Footprint Energy-efficiency in our operations Goals, performance and plans for 2018 and beyond Executive remuneration		no
302-1	Energy consumption within the organisation	Net Carbon Footprint Environmental performance data CDP section CC5 (metrics) Greenhouse gas emissions	Our assurance statements are available at our website	yes
302-2	Energy consumption outside of the organisation	Net Carbon Footprint Environmental performance data CDP section CC7 (engagement) Scope 3 emissions	Our assurance statements are available at our website	yes
302-3	Energy Intensity	Goals, performance and plans for 2019 and beyond Net Carbon Footprint Energy-efficiency in our operations Environmental performance data CDP section CC5 (metrics) Greenhouse gas emissions		no
302-4	Reduction of energy consumption	Goals, performance and plans for 2019 and beyond Net Carbon Footprint Energy efficiency in our operations Environmental performance data CDP section CC4 (targets and performance) Greenhouse gas emissions		no

Water and effluents
103-1	Explanation of the material topic and its Boundary	Water use Environmental performance data table Fresh water		no
103-2	The management approach and its components	Water use Environmental performance data table Environment – Our approach Fresh water		no
103-3	Evaluation of the management approach	Water use Fresh water		no
303-1	Interactions with water as a shared resource	Water use Fresh water		no
303-3	Water withdrawal	Water use Environmental performance data table Fresh water	We report on total water withdrawl across Shell and by business.	no

Biodiversity
103-1	Explanation of the material topic and its Boundary	Biodiversity Biodiversity		no
103-2	The management approach and its components	Biodiversity Our approach to biodiversity Engaging communitites		no
103-3	Evaluation of the management approach	Biodiversity Biodiversity Engaging communitites		no
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity and sensitive areas		no
304-2	Significant impacts of activites, products and services on biodiversity	Biodiversity Biodiversity Environmental partners		no
304-3	Habitats protected or restored	Economic development in Nigeria Biodiversity Environmental partners Biodiversity		no

Emissions
103-1	Explanation of the material topic and its Boundary	Climate change and energy transition Managing greenhouse gas emissions Net Carbon Footprint Air quality Environmental performance data table Risk factors Climate change and energy transition Greenhouse gas emissions webpage CDP section CC4 (targets and performance)		no
103-2	The management approach and its components	Climate change and energy transition Managing greenhouse gas emissions Net Carbon Footprint Air quality Environmental performance data table Risk factors Climate change and energy transition Greenhouse gas emissions webpage CDP section CC4 (targets and performance)		no
103-3	Evaluation of the management approach	Climate change and energy transition Managing greenhouse gas emissions Net Carbon Footprint Air quality Environmental performance data table Risk factors Climate change and energy transition Greenhouse gas emissions webpage CDP section CC4 (targets and performance)		no
305-1	Direct (Scope 1) GHG emissions	Net Carbon Footprint Greenhouse gas emissions Methane Flaring Environmental performance data table CDP section CC5 (Scope 1 emissions) Greenhouse gas emissions webpage	The direct (Scope 1) emissions come from the facilities under the operational control or the equity boundary. Our assurance statements are available at our webpage	yes
305-2	Energy indirect (Scope 2) GHG emissions	Net Carbon Footprint Greenhouse gas emissions Environmental performance data table CDP section CC5 (Scope 1 emissions) Greenhouse gas emissions webpage	The energy indirect (Scope 2) emissions come from the facilities of others that provide electricity or heat and steam to our operations. Our assurance statements are available at our webpage	yes
305-3	Other indirect (Scope 3) GHG emissions	Net Carbon Footprint Environmental performance data table CDP section CC5 (Scope 1 emissions) Greenhouse gas emissions webpage	Scope 3 emissions are those emissions that we estimate come from the use of our refinery and natural gas products as reported in the Annual Report. Our assurance statements are available at our webpage	yes
305-4	GHG emissions intensity	Net Carbon Footprint Environmental performance data table Goals, performance and plans for 2019 and beyond Greenhouse gas emissions webpage Net Carbon Footprint	Emissions intensity is a measure of the amount of GHG produced for each unit of oil or gas produced by our upstream operations or crude and feedstock refined by the downstream facilities where we have operational control. It is the total amount of GHGs emitted (direct and energy indirect) per unit of output or throughput. Our assurance statements are available at our webpage	partially
305-5	Reduction of GHG emissions	Managing greenhouse gas emissions Climate change and energy transition CDP section CC5 (metrics) Net Carbon Footprint	The reductions are not broken down by type of GHG or initiative. Our assurance statements are available at our webpage	partially
305-6	Emissions of ozone-depleting substances (ODS)	Environmental performance data	We report the amount of gas lost to the atmosphere. It is reported in terms of mass of the actual gas.	no
305-7	Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions	Air quality Environmental performance data table	This is not broken down by business sector, because we report our performance for the entire group.	no

Effluents and waste
103-1	Explanation of the material topic and its Boundary	Water use Waste Environmental performance data table Water Waste		no
103-2	The management approach and its components	Water use Waste Environmental performance data table Water Waste		no
103-3	Evaluation of the management approach	Water use Waste Environmental performance data table Water Waste		no
306-2	Waste by type and disposal method	Waste Environmental performance data table	We report separately on hazardous and non-hazardous waste along with recycled waste at Group level. Individual installations also may have their own expanded waste metrics and targets, some derived from government permits for regional and local impacts.	no
306-3	Significant spills	Preparing for emergencies Spill response and prevention in Nigeria Environmental performance data table Environment and society		no

Environmental compliance
103-1	Explanation of the material topic and its Boundary	Environment – Our approach Environment and society Environment – Our approach		no
103-2	The management approach and its components	Environment – Our approach Environment and society Environment – Our approach		no
103-3	Evaluation of the management approach	Environment Environment and society		no
307-1	Non-compliance with environmental laws and regulations	Environment Legal proceedings and other contingencies Engaging communities	We are subject to a variety of environmental laws, regulations and reporting requirements in the countries where we operate. Infringing any of these laws, regulations and requirements could result in significant costs, including clean-up costs, fines, sanctions and third-party claims, as well as harm our reputation and our ability to do business. Our ongoing operating expenses include the costs of avoiding unauthorised discharges into the air, water, and soil, and the safe disposal and handling of waste.	no

Supplier environmental assessment
103-1	Explanation of the material topic and its Boundary	Supply chain	Supplier environmental assessments are part of our general supplier assessment approach.	no
103-2	The management approach and its components	Supply chain Engaging communities	Supplier environmental assessments are part of our general supplier assessment approach.	no
103-3	Evaluation of the management approach	Supply chain	Not applicable	no
308-1	Percentage of new suppliers that were screened using environmental criteria		Supplier environmental assessments are part of our general supplier assessment approach. All our suppliers must comply with the Shell Supplier principles, but assessment against specific criteria is based on identified risk.	no

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
Employment
103-1	Explanation of the material topic and its Boundary	Our people Living by our principles Supply chain Supplier principles Human rights Human rights		no
103-2	The management approach and its components	Our people Living by our principles Supply chain Supplier principles Human rights Human rights		no
103-3	Evaluation of the management approach	Our people Living by our principles Supply chain Human rights Human rights		no
401-1	New employee hires and employee turnover	Our people Our people	We report on new hires by gender and the total number of employees by region.	no
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Our people	Part-time and full-time employees have the same benefits, though these may vary based on country regulations.	no

Occupational health and safety
103-1	Explanation of the material topic and its Boundary	Environment and society Safety Safety Employee health and welfare		no
103-2	The management approach and its components	Environment and society Safety Safety Employee health and welfare		no
103-3	Evaluation of the management approach	Environment and society Safety Performance highlights Sustainability governance		no
403-1	Occupational health and safety management system	Environment and society Safety Safety
403-2	Hazard identification, risk assessment, and incident investigation	Environment and society Safety Safety Personal safety
403-3	Occupational health services	Safety Employee health and welfare
403-4	Worker participation, consultation, and communication on occupational health and safety	Environment and society Safety Safety Employee health and welfare Personal safety
403-5	Worker training on occupational health and safety	Environment and society Safety Transport safety Safety Personal safety		no
403-6	Promotion of worker health	Safety Safety Employee health and welfare Supply chain Supplier principles
403-9	Work-related injuries	Personal safety performance Process safety performance Safety data table (Fatalities, Fatal Accident rate, Total recordable case frequency of injuries and process safety incidents, Lost time injury frequency, Total recordable occupational illness frequency) Safety Raising safety standards Transport safety Supply chain		no

Training and education
103-1	Explanation of the material topic and its Boundary	Our people Our people Living by our principles Safety	Employee training is very important to us. We provide equal opportunity in recruitment, career development, promotion, training and rewards for all our people.	no
103-2	The management approach and its components	Our people Our people Living by our principles Safety	Employee training is very important to us. We provide equal opportunity in recruitment, career development, promotion, training and rewards for all our people.	no
103-3	Evaluation of the management approach	Our people Our people Living by our principles Safety		no
404-1	Average hour of training per year per employee	Our people Our people Living by our Principles	We report the total number of formal training days provided for employees and joint-venture partners.	no

Diversity and equal opportunity
103-1	Explanation of the material topic and its Boundary	Our people Our people Nomination and succession committee		no
103-2	The management approach and its components	Our people Our people The Board of Royal Dutch Shell		no
103-3	Evaluation of the management approach	Our people Our people Nomination and succession committee Workforce engagement		no
405-1	Diversity of governance bodies and employees	Our people Our people Nomination and succession committee Social performance data table	Diversity is not reported by age group or minority group, as this is proprietary information. We report diversity data on the composition of our Board of Directors and the Board Committees. We also provide information on employees by gender and nationality in senior leadership positions. Data on minority employees are not aggregated globally, as this is defined locally and legislation in some countries prohibit requesting race/ethnicity data. The data on disabled employees are not collected or aggregated as this depends on local legislation on disability recording and also individual wishes for declaration. In some countries, disclosure of these data is not permitted.	no
406-1	Incidents of discrimination and corrective actions taken	Living by our principles	We report on Code of Conduct violations. These are not necessarily all incidents of discrimination.
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Social performance data table Supplier principles	We report the percentage of countries with staff access to staff forums, grievance procedures or other support systems. Our supplier principles require contractors and suppliers to conduct their activities in a manner that respects human rights as set out in the UN Universal Declaration of Human Rights and the core conventions of the International Labour Organization (ILO) including regulations on freedom of association and collective bargaining.

GRI	Indicator	Location of disclosures	Comment / Reason for Omission	External Assurance
Human rights assessment
103-1	Explanation of the material topic and its Boundary	Our values Human rights Human rights Environment and society Supply chain Supplier principles UK Modern Slavery Statement VPSHR report Living by our principles Embedding sustainability into projects Social performance data table	All Shell companies and Shell-operated joint ventures must comply with local legislation and regulations, and must conduct their activities in line with the Shell General Business Principles and our core values of honesty, integrity and respect for people. We also encourage joint ventures we do not operate to apply materially equivalent business principles. Respect for human rights is embedded in our Business Principles and in our Code of Conduct. Our approach is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Organisation and the United Nations’ Guiding Principles on Business and Human Rights. We have a Global Helpline in place for all employees and contract staff in Shell and for third parties with whom Shell has a business relationship (such as customers, suppliers, agents) to raise concerns and report instances of potential non-compliance with our values and principles, in full confidence and without fear of retaliation. Respect for human rights and provision of remedy for potential non-compliance are ways in which we uphold our Business Principles.	no
103-2	The management approach and its components	Our values Human rights Human rights Environment and society Supply chain Supplier principles UK Modern Slavery Statement VPSHR report Living by our principles Embedding sustainability into projects Social performance data table	All Shell companies and Shell-operated joint ventures must comply with local legislation and regulations, and must conduct their activities in line with the Shell General Business Principles and our core values of honesty, integrity and respect for people. We also encourage joint ventures we do not operate to apply materially equivalent business principles. Respect for human rights is embedded in our Business Principles and in our Code of Conduct. Our approach is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Organisation and the United Nations’ Guiding Principles on Business and Human Rights. We have a Global Helpline in place for all employees and contract staff in Shell and for third parties with whom Shell has a business relationship (such as customers, suppliers, agents) to raise concerns and report instances of potential non-compliance with our values and principles, in full confidence and without fear of retaliation. Respect for human rights and provision of remedy for potential non-compliance are ways in which we uphold our Business Principles.	no
103-3	Evaluation of the management approach	Our values Human rights Human rights Environment and society Supply chain Supplier principles UK Modern Slavery Statement VPSHR report Living by our principles Embedding sustainability into projects Social performance data table		no
412-1	Operations that have been subject to human rights reviews or impact assessments	Human rights Human rights Environment and society UK Modern Slavery Statement VPSHR report Living by our principles Embedding sustainability into projects Impact Assessment	Shell’s framework of policies and manuals covers Human Rights. In practice we assess potential impacts on human rights using Environmental, Social, and Health Impact Assessments – which may include specialist topics such as cultural heritage, social livelihoods, security assessments, social performance plans, grievance mechanisms, and contracting and procurement procedures. This is not reported by percentage of operations. However, all the relevant systems, processes, and tools apply where it is understood there may be a potential impact.	no
412-2	Employee training on human rights policies or procedures	Living by our principles Human rights VPSHR report	All our employees and contractors follow mandatory training on Shell’s Code of Conduct. We do not record the number of hours used for this specifically. We deliver training and awareness briefings on VPSHR – such as online modules, regional workshops, onsite training delivered by independent third parties, and train the trainer sessions – to both our own staff and our security providers.	no
412-3	Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Our values Human rights Supply chain Supplier principles Joint ventures Human rights UK Modern Slavery Statement VPSHR report	All Shell companies and Shell-operated joint ventures must comply with local legislation and regulations, and must conduct their activities in line with the Shell General Business Principles and our core values of honesty, integrity and respect for people. We also encourage joint ventures we do not operate to apply materially equivalent business principles. Respect for human rights is embedded in our Business Principles and in our Code of Conduct. We have a Global Helpline in place for all employees and contract staff in Shell and for third parties with whom Shell has a business relationship (such as customers, suppliers, agents) to raise concerns and report instances of potential non-compliance with our values and principles, in full confidence and without fear of retaliation. Language on the VPs and the Shell Group requirements on the Use of Force are included in our private security contracts. A major cause of forced labour in global supply chains is the charging of recruitment fees and related costs from migrant workers. In 2018, we reviewed our supplier principles statements and found there was an opportunity to include the explicit prohibition of such fees, sending an unequivocal message about our expectation to suppliers.	no

Child labor
103-1	Explanation of the material topic and its Boundary	Human rights Living by our principles Social performance data table Human rights UK Modern Slavery Statement		no
103-2	The management approach and its components	Human rights Living by our principles Social performance data table Human rights UK Modern Slavery Statement		no
103-3	Evaluation of the management approach	Human rights Living by our principles Social performance data table Human rights UK Modern Slavery Statement		no
408-1	Operations and suppliers at significant risk for incidents of child labour	Human rights Living by our principles Social performance data table Supply chain Supplier principles Human rights UK Modern Slavery Statement	Certain areas of our supply chain may pose a higher risk to labour rights due to their location and the nature of the goods and services we procure. In these cases, we use a defined set of criteria to identify potential supply-chain risks and, where we see risk, we ask suppliers to undertake due diligence studies before considering awarding a contract. A major cause of forced labour in global supply chains is the charging of recruitment fees and related costs from migrant workers. In 2018, we reviewed our supplier principles statements and found there was an opportunity to include the explicit prohibition of such fees, sending an unequivocal message about our expectation to suppliers.	no

Forced or compulsory labor
103-1	Explanation of the material topic and its Boundary	Social performance data Supply chain Human rights UK Modern Slavery Statement Human rights		no
103-2	The management approach and its components	Social performance data Living by our principles Supply chain Human rights UK Modern Slavery Statement Human rights		no
103-3	Evaluation of the management approach	Social performance data Living by our principles Human rights UK Modern Slavery Statement Human rights		no
409-1	Operations and suppliers at significant risk for incidents of forced and compulsory labour	UK Modern Slavery Statement VPSHR report Human rights Human rights Environment and society Supply chain Supplier principles Embedding sustainability into projects Social performance data table	All Shell companies and Shell-operated joint ventures must comply with local legislation and regulations, and must conduct their activities in line with the Shell General Business Principles and our core values of honesty, integrity and respect for people. We also encourage joint ventures we do not operate to apply materially equivalent business principles. Respect for human rights is embedded in our Business Principles and in our Code of Conduct. Our approach is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Organisation and the United Nations’ Guiding Principles on Business and Human Rights. We have a Global Helpline in place for all employees and contract staff in Shell and for third parties with whom Shell has a business relationship (such as customers, suppliers, agents) to raise concerns and report instances of potential non-compliance with our values and principles, in full confidence and without fear of retaliation. Respect for human rights and provision of remedy for potential non-compliance are ways in which we uphold our Business Principles. A major cause of forced labour in global supply chains is the charging of recruitment fees and related costs from migrant workers. In 2018, we reviewed our supplier principles statements and found there was an opportunity to include the explicit prohibition of such fees, sending an unequivocal message about our expectation to suppliers.	no

Security practices
103-1	Explanation of the material topic and its Boundary	Security Social performance data VPSHR report		no
103-2	The management approach and its components	Security Social performance data VPSHR report		no
103-3	Evaluation of the management approach	Security Social performance data VPSHR report		no
410-1	Security personnel trained in human rights policies or procedures	Security VPSHR report		no

Rights of indigenous peoples
103-1	Explanation of the material topic and its Boundary	Human rights Social performance Human rights		no
103-2	The management approach and its components	Human rights Social performance Human rights		no
103-3	Evaluation of the management approach	Human rights Social performance Human rights		no
411-1	Incidents of violations involving rights of indigenous peoples		Our approach is to prevent infringements of rights through engagement with affected stakeholders, compliance with local laws and Shell standards and training for staff.	no

GRI	Indicator	Level	Location of disclosures	Comment / Reason for Omission	External Assurance
Local communities
103-1	Explanation of the material topic and its Boundary		Engaging communities Local content and skills development Embedding sustainability into projects Communities		no
103-2	The management approach and its components		Engaging communities Local content and skills development Embedding sustainability into projects Communities		no
103-3	Evaluation of the management approach		Engaging communities Local content and skills development Embedding sustainability into projects Communities		no
413-1	Operations with local community engagement, impact assessments, and development programs		Engaging communities Local content and skills development Embedding sustainability into projects Communities	We have implemented community feedback mechanisms at all of our operations and projects to receive, track and respond to questions and complaints from community members. This enables us to capture and resolve concerns quickly in a transparent way, and to track our performance.	no
413-2	Operations with significant actual and potential negative impacts on local communities		Environment and society Economic development in Nigeria Spill response and prevention in Nigeria Working for solutions in Groningen Engaging communities Embedding sustainability into projects Communities	We report on this on a significant example basis.	no

Supplier social assessment
103-1	Explanation of the material topic and its Boundary		Supply chain Living by our priniciples Human rights UK Modern Slavery Statement VPSHR report	All Shell companies and Shell-operated joint ventures must comply with local legislation and regulations, and must conduct their activities in line with the Shell General Business Principles and our core values of honesty, integrity and respect for people. We also encourage joint ventures we do not operate to apply materially equivalent business principles. Respect for human rights is embedded in our Business Principles and in our Code of Conduct. Our approach is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Organisation and the United Nations’ Guiding Principles on Business and Human Rights. We have a Global Helpline in place for all employees and contract staff in Shell and for third parties with whom Shell has a business relationship (such as customers, suppliers, agents) to raise concerns and report instances of potential non-compliance with our values and principles, in full confidence and without fear of retaliation. Respect for human rights and provision of remedy for potential non-compliance are ways in which we uphold our Business Principles. Language on the VPs and the Shell Group requirements on the Use of Force are included in our private security contracts. A major cause of forced labour in global supply chains is the charging of recruitment fees and related costs from migrant workers. In 2018, we reviewed our supplier principles statements and found there was an opportunity to include the explicit prohibition of such fees, sending an unequivocal message about our expectation to suppliers.	no
103-2	The management approach and its components		Supply chain Living by our priniciples Human rights UK Modern Slavery Statement VPSHR report	All Shell companies and Shell-operated joint ventures must comply with local legislation and regulations, and must conduct their activities in line with the Shell General Business Principles and our core values of honesty, integrity and respect for people. We also encourage joint ventures we do not operate to apply materially equivalent business principles. Respect for human rights is embedded in our Business Principles and in our Code of Conduct. Our approach is informed by the Universal Declaration of Human Rights, the core conventions of the International Labour Organisation and the United Nations’ Guiding Principles on Business and Human Rights. We have a Global Helpline in place for all employees and contract staff in Shell and for third parties with whom Shell has a business relationship (such as customers, suppliers, agents) to raise concerns and report instances of potential non-compliance with our values and principles, in full confidence and without fear of retaliation. Respect for human rights and provision of remedy for potential non-compliance are ways in which we uphold our Business Principles.	no
103-3	Evaluation of the management approach		Supply chain Living by our priniciples Human rights UK Modern Slavery Statement VPSHR report		no
414-1	New suppliers that were screened using social criteria		Supply chain Living by our principles Social performance data table Human rights UK Modern Slavery Statement VPSHR report	Certain areas of our supply chain may pose a higher risk to labour rights due to their location and the nature of the goods and services we procure. We use a defined set of criteria to identify potential supply chain risks and, where we see risk, we ask suppliers and contractors to respond to our due diligence assessments before awarding a contract. This assessment requires our suppliers and contractors to declare whether they have a process in place to assess and manage social risks with their own suppliers. If gaps are identified, we may work with suppliers and contractors to help them understand how to close these gaps, implement corrective action – which may include on-site audits from Shell – or we may consider terminating the contract. Language on the VPs and the Shell Group requirements on the Use of Force are included in our private security contracts. A major cause of forced labour in global supply chains is the charging of recruitment fees and related costs from migrant workers. In 2018, we reviewed our supplier principles statements and found there was an opportunity to include the explicit prohibition of such fees, sending an unequivocal message about our expectation to suppliers.	no

Public policy
103-1	Explanation of the material topic and its Boundary		Public advocacy and political activity Climate change and energy transition Collaborations with others Industry Associations Climate Review		no
103-2	The management approach and its components		Public advocacy and political activity Climate change and energy transition Collaborations with others Industry Associations Climate Review		no
103-3	Evaluation of the management approach		Public advocacy and political activity Climate change and energy transition Collaborations with others Industry Associations Climate Review		no
415-1	Political contributions		Shell General Business Principles Political contributions	Our Business Principles encourage us to contribute to debates on policy issues that affect our business, our employees or the local communities where we operate. These prohibit payments by Shell companies to political parties.	no

Customer health and safety
103-1	Explanation of the material topic and its Boundary		Product stewardship Product stewardship		no
103-2	The management approach and its components		Product stewardship Product stewardship		no
103-3	Evaluation of the management approach		Product stewardship Product stewardship		no
416-1	Assessment of the health and safety impacts of product and service categories		Product stewardship Product stewardship		no

Socioeconomic compliance
103-1	Explanation of the material topic and its Boundary		Risk factors Our people Living by our principles Supply chain Human rights	Compliance is an aspect of our policy and operations, rather than a material topic in its own right.	no
103-2	The management approach and its components		Risk factors Our people Living by our principles Supply chain Human rights		no
103-3	Evaluation of the management approach		Risk factors Our people Living by our principles Supply chain Human rights		no
419-1	Non-compliance with laws and regulations in the social and economic area		Living by our principles Engaging communities Note 25 – Legal proceedings	This is not reported at a Group level.	no

Letter from the CEO

Sustainability at Shell

Sustainable energy future

Letter from the CEO

Sustainability at Shell

Sustainable energy future

Letter from the CEO

Sustainability at Shell

Sustainable energy future

Letter from the CEO

Sustainability at Shell

Sustainable energy future

Letter from the CEO

Sustainability at Shell

Sustainable energy future

Letter from the CEO

Sustainability at Shell

Sustainable energy future

Organisational profile

Strategy

Ethics and integrity

Governance

Stakeholder engagement

Reporting practice

Economic

Environmental

Social: labour practices and decent work

Social: human rights

Social: society

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Letter from the CEO

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