The Sustainability reporting guidance for the oil and gas industry is a key tool to help companies shape the structure and content of their sustainability reporting. Published in conjunction with the American Petroleum Institute (API) and the International Association of Oil & Gas Producers (IOGP), it brings together the collective wealth of the technical expertise of the membership of the three associations. The guidance provides direction on the content of a typical industry report by covering 21 sustainability issues and 43 indicator categories. These issues and indicators have been selected based on industry consensus, together with significant insights and suggestions from an independent panel of stakeholders with expertise in the sector and sustainability reporting. These sustainability issues and indicators are listed below, with links to IPIECA’s guides, tools and materials that help members and industry address them.